2008/0206(CNS) | [ParlTrack]

2008/0206(CNS) Company taxation: parent companies and subsidiaries of different Member States, common system

Progress: Procedure lapsed or withdrawn

Role	Committee	Rapporteur	Shadows
Lead	JURI	GERINGER DE OEDENBERG Lidia Joanna ( S&D)
Former Responsible Committee	JURI

Lead committee dossier:

JURI/7/00130

Legal Basis:

TFEU 115

Subjects

3.45.04 Company taxation

Events

2011/01/04

all - Additional information

Details

As announced in Official Journal C 156 of 2 June 2012, the Commission decided to withdraw this proposal, which had become obsolete.

2009/10/19

EP - Committee referral announced in Parliament

2009/09/02

EP - GERINGER DE OEDENBERG Lidia Joanna (S&D) appointed as rapporteur in JURI

2009/01/14

ESC - Economic and Social Committee: opinion, report

Documents

CES0051/2009

2008/11/20

EP - Committee referral announced in Parliament

2008/11/06

EC - Legislative proposal

Details

PURPOSE: to codify the legislation on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States.

PROPOSED ACT: Council Directive.

CONTENT: the purpose of this proposal is to undertake a codification of Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States. The new Directive will supersede the various acts incorporated in it. This proposal fully preserves the content of the acts being codified and hence does no more than bringing them together with only such formal amendments as are required by the codification exercise itself.

Documents

COM(2008)0691
EUR-Lex

2008/11/05

EC - Legislative proposal published

Details

PURPOSE: to codify the legislation on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States.

PROPOSED ACT: Council Directive.

Documents

COM(2008)0691
EUR-Lex

Documents

Economic and Social Committee: opinion, report: CES0051/2009
Legislative proposal: COM(2008)0691
Legislative proposal: EUR-Lex
Legislative proposal published: COM(2008)0691
Legislative proposal published: EUR-Lex
Legislative proposal: COM(2008)0691 EUR-Lex
Economic and Social Committee: opinion, report: CES0051/2009

History

(these mark the time of scraping, not the official date of the change)

2023-08-03Show (4) Changes | Timetravel

docs/0	date 2008-11-06T00:00:00 docs url: http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/com/2008/0691/COM_COM(2008)0691_EN.pdf title: COM(2008)0691 url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2008&nu_doc=691 title: EUR-Lex summary PURPOSE: to codify the legislation on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States. PROPOSED ACT: Council Directive. CONTENT: the purpose of this proposal is to undertake a codification of Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States. The new Directive will supersede the various acts incorporated in it. This proposal fully preserves the content of the acts being codified and hence does no more than bringing them together with only such formal amendments as are required by the codification exercise itself. type Legislative proposal body EC
events/0	date 2008-11-05T00:00:00 type Legislative proposal published body EC docs url: http://www.europarl.europa.eu/registre/docs_autres_institutions/commission_europeenne/com/2008/0691/COM_COM(2008)0691_EN.pdf title: COM(2008)0691 url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2008&nu_doc=691 title: EUR-Lex summary PURPOSE: to codify the legislation on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States. PROPOSED ACT: Council Directive. CONTENT: the purpose of this proposal is to undertake a codification of Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States. The new Directive will supersede the various acts incorporated in it. This proposal fully preserves the content of the acts being codified and hence does no more than bringing them together with only such formal amendments as are required by the codification exercise itself.
events/0	date 2008-11-06T00:00:00 type Legislative proposal published body EC docs url: http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/com/2008/0691/COM_COM(2008)0691_EN.pdf title: COM(2008)0691 url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2008&nu_doc=691 title: EUR-Lex summary PURPOSE: to codify the legislation on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States. PROPOSED ACT: Council Directive. CONTENT: the purpose of this proposal is to undertake a codification of Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States. The new Directive will supersede the various acts incorporated in it. This proposal fully preserves the content of the acts being codified and hence does no more than bringing them together with only such formal amendments as are required by the codification exercise itself.
links/National parliaments/url	Old http://www.ipex.eu/IPEXL-WEB/dossier/dossier.do?code=CNS&year=2008&number=0206&appLng=EN New https://ipexl.europarl.europa.eu/IPEXL-WEB/dossier/code=CNS&year=2008&number=0206&appLng=EN

2021-12-18Show (4) Changes | Timetravel

docs/0/docs/0/url	Old https://dm.eesc.europa.eu/EESCDocumentSearch/Pages/redresults.aspx?k=(documenttype:AC)(documentnumber:0051)(documentyear:2009)(documentlanguage:EN) New https://dmsearch.eesc.europa.eu/search/public?k=(documenttype:AC)(documentnumber:0051)(documentyear:2009)(documentlanguage:EN)
events/0/docs/0/url	Old http://www.europarl.europa.eu/registre/docs_autres_institutions/commission_europeenne/com/2008/0691/COM_COM(2008)0691_EN.pdf New http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/com/2008/0691/COM_COM(2008)0691_EN.pdf
events/1/type	Old Committee referral announced in Parliament, 1st reading/single reading New Committee referral announced in Parliament
events/2/type	Old Committee referral announced in Parliament, 1st reading/single reading New Committee referral announced in Parliament

2020-01-19Show (3) Changes | Timetravel

committees/0	type Responsible Committee body EP associated False committee_full Legal Affairs committee JURI rapporteur name: GERINGER DE OEDENBERG Lidia Joanna date: 2009-09-02T00:00:00 group: Progressive Alliance of Socialists and Democrats abbr: S&D
committees/0	type Responsible Committee body EP associated False committee_full Legal Affairs committee JURI date 2009-09-02T00:00:00 rapporteur name: GERINGER DE OEDENBERG Lidia Joanna group: Progressive Alliance of Socialists and Democrats abbr: S&D
committees/1/date

2019-07-06Show (11) Changes | Timetravel

activities	date: 2008-11-06T00:00:00 docs: url: http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/com/2008/0691/COM_COM(2008)0691_EN.pdf title: COM(2008)0691 type: Legislative proposal published celexid: CELEX:52008PC0691:EN body: EC commission: DG: url: http://ec.europa.eu/dgs/legal_service/ title: Legal Service Commissioner: BARROSO José Manuel type: Legislative proposal published date: 2008-11-20T00:00:00 body: EP type: Committee referral announced in Parliament, 1st reading/single reading committees: body: EP responsible: True committee: JURI date: 2009-09-02T00:00:00 committee_full: Legal Affairs rapporteur: group: S&D name: GERINGER DE OEDENBERG Lidia Joanna body: EP responsible: True committee_full: Legal Affairs committee: JURI date: 2009-10-19T00:00:00 body: EP type: Committee referral announced in Parliament, 1st reading/single reading committees: body: EP responsible: True committee: JURI date: 2009-09-02T00:00:00 committee_full: Legal Affairs rapporteur: group: S&D name: GERINGER DE OEDENBERG Lidia Joanna body: EP responsible: True committee_full: Legal Affairs committee: JURI date: 2011-01-04T00:00:00 body: all type: Additional information
commission	body: EC dg: Legal Service commissioner: BARROSO José Manuel
committees/0	type Responsible Committee body EP associated False committee_full Legal Affairs committee JURI date 2009-09-02T00:00:00 rapporteur name: GERINGER DE OEDENBERG Lidia Joanna group: Progressive Alliance of Socialists and Democrats abbr: S&D
committees/0	body EP responsible True committee JURI date 2009-09-02T00:00:00 committee_full Legal Affairs rapporteur group: S&D name: GERINGER DE OEDENBERG Lidia Joanna
committees/1	type Former Responsible Committee body EP associated False committee_full Legal Affairs committee JURI date
committees/1	body EP responsible True committee_full Legal Affairs committee JURI
docs	date: 2009-01-14T00:00:00 docs: url: https://dm.eesc.europa.eu/EESCDocumentSearch/Pages/redresults.aspx?k=(documenttype:AC)(documentnumber:0051)(documentyear:2009)(documentlanguage:EN) title: CES0051/2009 type: Economic and Social Committee: opinion, report body: ESC
events	date: 2008-11-06T00:00:00 type: Legislative proposal published body: EC docs: url: http://www.europarl.europa.eu/registre/docs_autres_institutions/commission_europeenne/com/2008/0691/COM_COM(2008)0691_EN.pdf title: COM(2008)0691 url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2008&nu_doc=691 title: EUR-Lex summary: PURPOSE: to codify the legislation on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States. PROPOSED ACT: Council Directive. CONTENT: the purpose of this proposal is to undertake a codification of Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States. The new Directive will supersede the various acts incorporated in it. This proposal fully preserves the content of the acts being codified and hence does no more than bringing them together with only such formal amendments as are required by the codification exercise itself. date: 2008-11-20T00:00:00 type: Committee referral announced in Parliament, 1st reading/single reading body: EP date: 2009-10-19T00:00:00 type: Committee referral announced in Parliament, 1st reading/single reading body: EP date: 2011-01-04T00:00:00 type: Additional information body: all summary: As announced in Official Journal C 156 of 2 June 2012, the Commission decided to withdraw this proposal, which had become obsolete.
other	body: EC dg: url: http://ec.europa.eu/dgs/legal_service/ title: Legal Service commissioner: BARROSO José Manuel
procedure/dossier_of_the_committee	Old JURI/7/00130 New JURI/7/00130
procedure/subject	Old 3.45.04 Company taxation New 3.45.04 Company taxation

2015-11-04Show (2) Changes | Timetravel

activities/0/docs/0/url	Old http://www.europarl.europa.eu/registre/docs_autres_institutions/commission_europeenne/com/2008/0691/COM_COM(2008)0691_EN.pdf New http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/com/2008/0691/COM_COM(2008)0691_EN.pdf
links/European Commission/title	Old PreLex New EUR-Lex

2015-01-08Show (1) Changes | Timetravel

procedure/title

Old

Company taxation: parent companies and subsidiaries of different Member States, common system (repeal. Directive 90/435/EEC). Codification

New

Company taxation: parent companies and subsidiaries of different Member States, common system

2014-11-10Show (5) Changes

activities	date: 2008-11-06T00:00:00 docs: url: http://www.europarl.europa.eu/registre/docs_autres_institutions/commission_europeenne/com/2008/0691/COM_COM(2008)0691_EN.pdf title: COM(2008)0691 type: Legislative proposal published celexid: CELEX:52008PC0691:EN body: EC type: Legislative proposal published commission: DG: url: http://ec.europa.eu/dgs/legal_service/ title: Legal Service Commissioner: BARROSO José Manuel date: 2008-11-20T00:00:00 body: EP type: Committee referral announced in Parliament, 1st reading/single reading committees: body: EP responsible: True committee: JURI date: 2009-09-02T00:00:00 committee_full: Legal Affairs rapporteur: group: S&D name: GERINGER DE OEDENBERG Lidia Joanna body: EP responsible: True committee_full: Legal Affairs committee: JURI date: 2009-10-19T00:00:00 body: EP type: Committee referral announced in Parliament, 1st reading/single reading committees: body: EP responsible: True committee: JURI date: 2009-09-02T00:00:00 committee_full: Legal Affairs rapporteur: group: S&D name: GERINGER DE OEDENBERG Lidia Joanna body: EP responsible: True committee_full: Legal Affairs committee: JURI date: 2011-01-04T00:00:00 body: all type: Additional information
committees	body: EP responsible: True committee: JURI date: 2009-09-02T00:00:00 committee_full: Legal Affairs rapporteur: group: S&D name: GERINGER DE OEDENBERG Lidia Joanna body: EP responsible: True committee_full: Legal Affairs committee: JURI
links	National parliaments url: http://www.ipex.eu/IPEXL-WEB/dossier/dossier.do?code=CNS&year=2008&number=0206&appLng=EN title: IPEX European Commission url: http://ec.europa.eu/prelex/liste_resultats.cfm?CL=en&ReqId=0&DocType=CNS&DocYear=2008&DocNum=0206 title: PreLex
other	body: EC dg: url: http://ec.europa.eu/dgs/legal_service/ title: Legal Service commissioner: BARROSO José Manuel
procedure	dossier_of_the_committee JURI/7/00130 reference 2008/0206(CNS) subtype Codification legal_basis Treaty on the Functioning of the EU TFEU 115 stage_reached Procedure lapsed or withdrawn instrument Directive title Company taxation: parent companies and subsidiaries of different Member States, common system (repeal. Directive 90/435/EEC). Codification type CNS - Consultation procedure subject 3.45.04 Company taxation

Progress: Procedure lapsed or withdrawn

Lead committee dossier:

JURI/7/00130

Legal Basis:

Subjects

Links

Events

Documents

History

ParlTrack - 2011-2024