Procedure lapsed or withdrawn
Role | Committee | Rapporteur | Shadows |
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Lead | JURI | GERINGER DE OEDENBERG Lidia Joanna (S&D) | |
Lead | JURI |
Legal Basis TFEU 115
Activites
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2011/01/04
Additional information
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2009/10/19
Committee referral announced in Parliament, 1st reading/single reading
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2008/11/20
Committee referral announced in Parliament, 1st reading/single reading
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2008/11/06
Legislative proposal published
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COM(2008)0691
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.
- DG {'url': 'http://ec.europa.eu/dgs/legal_service/', 'title': 'Legal Service'}, BARROSO José Manuel
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COM(2008)0691
summary
Documents
- Legislative proposal published: COM(2008)0691
History
(these mark the time of scraping, not the official date of the change)
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http://www.europarl.europa.eu/registre/docs_autres_institutions/commission_europeenne/com/2008/0691/COM_COM(2008)0691_EN.pdfNew
http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/com/2008/0691/COM_COM(2008)0691_EN.pdf |
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Company taxation: parent companies and subsidiaries of different Member States, common system (repeal. Directive 90/435/EEC). CodificationNew
Company taxation: parent companies and subsidiaries of different Member States, common system |
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