BETA


2010/0387(CNS) Company taxation: parent companies and subsidiaries of different Member States, common system. Recast

Progress: Procedure completed

RoleCommitteeRapporteurShadows
Lead ECON GIEGOLD Sven (icon: Verts/ALE Verts/ALE)
Committee Opinion JURI KARIM Sajjad (icon: ECR ECR)
Lead committee dossier:
Legal Basis:
TFEU 115

Events

2011/12/29
   Final act published in Official Journal
Details

PURPOSE: recast of Council Directive 90/435/EEC concerning the common taxation system applicable in the case of parent companies and subsidiaries of different Member States.

LEGISLATIVE ACT: Council Directive 2011/96/EU on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States.

CONTENT: the Council adopted a directive recasting rules on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States.

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 has been substantially amended several times. Since further amendments are to be made, it should be recast in the interests of clarity.

It should be noted that the objective of this Directive is to exempt dividends and other profit distributions paid by subsidiary companies to their parent companies from withholding taxes and to eliminate double taxation of such income at the level of the parent company.

ENTRY INTO FORCE: 18/01/2012.

2011/11/30
   EC - Commission response to text adopted in plenary
Documents
2011/11/30
   EP/CSL - Act adopted by Council after consultation of Parliament
2011/11/30
   EP - End of procedure in Parliament
2011/11/30
   CSL - Council Meeting
2011/10/26
   EP - Results of vote in Parliament
2011/10/26
   EP - Decision by Parliament, 1st reading/single reading
Details

The European Parliament adopted by 585 votes to 72, with 11 abstentions, a legislative resolution on the proposal for a Council directive on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (recast).

Parliament’s position at first under the ordinary legislative procedure approves the Commission proposal as adapted to the recommendations of the Consultative Working Party of the legal services of the European Parliament, the Council and the Commission.

Parliament underlines that in relation to the treatment of permanent establishments, Member States may need to determine the conditions and legal instruments in order to protect the national tax revenue and fend off circumvention of national law, and to avoid extreme forms of under-taxation or non-taxation .

Therefore, Members suggested amendments that stipulate that were a parent company or its permanent establishment, by virtue of the association of the parent company with its subsidiary, receives distributed profits, the State of the parent company and the State of its permanent establishment shall, except when the subsidiary is liquidated, either:

refrain from taxing such profits if they have been taxed in the country of the subsidiary at a statutory corporate tax rate not lower than 70% of the average statutory corporate tax rate applicable in the Member States ; tax such profits at a statutory corporate tax rate not lower than 70% of the average statutory corporate tax rate applicable in the Member States while authorising the parent company and the permanent establishment to deduct from the amount of tax due that fraction of the corporation tax related to those profits and paid by the subsidiary and any lower-tier subsidiary, subject to the condition that at each tier a company and its lower-tier subsidiary fall within the definitions laid down in the Directive and meet the requirements provided for in the Directive, up to the limit of the amount of the corresponding tax due.

Documents
2011/10/25
   EP - Debate in Parliament
2011/09/27
   EP - Committee report tabled for plenary, 1st reading/single reading
Documents
2011/09/27
   EP - Committee report tabled for plenary, 1st reading/single reading
Documents
2011/09/22
   EP - Vote in committee, 1st reading/single reading
Details

The Committee on Economic and Monetary Affairs adopted the report drafted by Sven GIEGOLD (Greens/EFA, DE), in the framework of a special legislative procedure) on the proposal for a Council directive on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (recast).

The committee recommends that the European Parliament approves the Commission proposal as adapted to the recommendations of the Consultative Working Party of the legal services of the European Parliament, the Council and the Commission.

Members suggest amendments that stipulate that were a parent company or its permanent establishment, by virtue of the association of the parent company with its subsidiary, receives distributed profits, the State of the parent company and the State of its permanent establishment shall, except when the subsidiary is liquidated, either:

refrain from taxing such profits if they have been taxed in the country of the subsidiary at a statutory corporate tax rate not lower than 70% of the average statutory corporate tax rate applicable in the Member States ; tax such profits at a statutory corporate tax rate not lower than 70% of the average statutory corporate tax rate applicable in the Member States while authorising the parent company and the permanent establishment to deduct from the amount of tax due that fraction of the corporation tax related to those profits and paid by the subsidiary and any lower-tier subsidiary, subject to the condition that at each tier a company and its lower-tier subsidiary fall within the definitions laid down in the Directive and meet the requirements provided for in the Directive, up to the limit of the amount of the corresponding tax due.

2011/06/29
   EP - Amendments tabled in committee
Documents
2011/06/20
   IT_SENATE - Contribution
Documents
2011/05/17
   CSL - Debate in Council
Details

The Council agreed a general approach on a draft directive recasting existing rules on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (see Council doc. 8619/11 ).

Documents
2011/05/17
   CSL - Council Meeting
2011/05/04
   EP - Committee draft report
Documents
2011/02/28
   PT_PARLIAMENT - Contribution
Documents
2011/02/16
   ESC - Economic and Social Committee: opinion, report
Documents
2011/02/15
   EP - GIEGOLD Sven (Verts/ALE) appointed as rapporteur in ECON
2011/02/03
   EP - Committee referral announced in Parliament, 1st reading/single reading
2011/02/03
   EP - KARIM Sajjad (ECR) appointed as rapporteur in JURI
2011/01/04
   EC - Legislative proposal published
Details

PURPOSE: the recast of Council Directive 90/435/EEC concerning the common taxation system applicable in the case of parent companies and subsidiaries of different Member States.

PROPOSED ACT: Council Directive.

LEGAL BASIS: Article 115 of the Treaty on the Functioning of the European Union (TFEU).

IMPACT ASSESSMENT: no impact assessment was undertaken.

CONTENT: the 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 has been initiated by the Commission, and a relevant proposal has been submitted to the legislative authority. The new Directive was to have superseded the various acts incorporated in it.

In the course of the legislative procedure, views were expressed by the European Parliament and by the Council that the wording of the second subparagraph of Article 4(3) of Directive 90/435/EEC, as it appeared in Article 4(5) of the proposed codified text, might be understood as establishing a secondary legal basis.

In the light of the judgment of the Court of Justice of 6 May 2008 in Case C-133/06 and for the avoidance of any doubt and for the sake of legal certainty, those two institutions requested that the provision in the proposed codified text be redrafted. Since such a redrafting would imply certain substantive changes, and would therefore go beyond straightforward codification, it was considered necessary that point 8 of the Interinstitutional Agreement of 20 December 1994 – Accelerated working method for official codification of legislative texts – be applied, in the light of the Joint declaration on that point.

The amendment to be made to Article 4(5) of the proposed codified text concerns the insertion of words clarifying that the rules referred to in that provision are adopted by the Council acting in accordance with the procedure provided for in the Treaty. It is therefore appropriate to transform the codification of Directive 90/435/EEC into a recast in order to incorporate the necessary amendment.

BUDGETARY IMPLICATION: the proposal has no implication for the European Union’s budget.

Documents

Activities

Votes

A7-0314/2011 - Sven Giegold - Vote unique

2011/10/26 Outcome: +: 585, -: 72, 0: 11
DE IT FR ES RO PL PT HU BE SE EL AT NL SK FI DK LT BG LU EE LV SI CZ CY MT IE GB
Total
95
65
65
41
31
46
20
21
20
18
20
17
23
13
12
13
12
14
6
6
6
4
19
6
5
10
59
icon: PPE PPE
241

Denmark PPE

For (1)

1

Luxembourg PPE

3

Estonia PPE

For (1)

1

Slovenia PPE

2

Czechia PPE

2
2

Malta PPE

Against (2)

2

Ireland PPE

3
icon: S&D S&D
167

Netherlands S&D

3

Finland S&D

2

Bulgaria S&D

2

Luxembourg S&D

For (1)

1

Estonia S&D

For (1)

1

Latvia S&D

1

Slovenia S&D

For (1)

1

Malta S&D

3
icon: ALDE ALDE
76

Greece ALDE

1

Slovakia ALDE

For (1)

1
3

Lithuania ALDE

2

Luxembourg ALDE

For (1)

1

Slovenia ALDE

For (1)

1
3
icon: Verts/ALE Verts/ALE
53

Spain Verts/ALE

2
3

Greece Verts/ALE

1

Austria Verts/ALE

2

Netherlands Verts/ALE

1

Finland Verts/ALE

2

Denmark Verts/ALE

2

Luxembourg Verts/ALE

For (1)

1

Estonia Verts/ALE

For (1)

1

Latvia Verts/ALE

1

United Kingdom Verts/ALE

5
icon: GUE/NGL GUE/NGL
32

Spain GUE/NGL

For (1)

1

Sweden GUE/NGL

1

Greece GUE/NGL

2

Netherlands GUE/NGL

2

Denmark GUE/NGL

1

Latvia GUE/NGL

For (1)

1

Cyprus GUE/NGL

2

Ireland GUE/NGL

For (1)

1

United Kingdom GUE/NGL

1
icon: EFD EFD
21

Greece EFD

2

Netherlands EFD

For (1)

1

Slovakia EFD

For (1)

1

Denmark EFD

1

Lithuania EFD

2
icon: NI NI
27

France NI

For (1)

3

Spain NI

1

Romania NI

2

Belgium NI

2

Bulgaria NI

2

United Kingdom NI

Against (1)

5
icon: ECR ECR
50

Hungary ECR

Against (1)

1

Belgium ECR

Against (1)

1

Netherlands ECR

Against (1)

1

Denmark ECR

Against (1)

1

Lithuania ECR

Against (1)

1
AmendmentsDossier
11 2010/0387(CNS)
2011/06/29 ECON 11 amendments...
source: PE-465.004

History

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

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  • date: 2011-10-26T00:00:00 docs: url: http://www.europarl.europa.eu/oeil/popups/sda.do?id=20595&l=en type: Results of vote in Parliament title: Results of vote in Parliament url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P7-TA-2011-464 type: Decision by Parliament, 1st reading/single reading title: T7-0464/2011 body: EP type: Results of vote in Parliament
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commission
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  • body: CSL type: Council Meeting council: Economic and Financial Affairs ECOFIN meeting_id: 3088 url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=SMPL&ROWSPP=25&RESULTSET=1&NRROWS=500&DOC_LANCD=EN&ORDERBY=DOC_DATE+DESC&CONTENTS=3088*&MEET_DATE=17/05/2011 date: 2011-05-17T00:00:00
docs
  • date: 2011-02-16T00:00:00 docs: url: https://dm.eesc.europa.eu/EESCDocumentSearch/Pages/redresults.aspx?k=(documenttype:AC)(documentnumber:0353)(documentyear:2011)(documentlanguage:EN) title: CES0353/2011 type: Economic and Social Committee: opinion, report body: ESC
  • date: 2011-05-04T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=COMPARL&mode=XML&language=EN&reference=PE462.544 title: PE462.544 type: Committee draft report body: EP
  • date: 2011-06-29T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=COMPARL&mode=XML&language=EN&reference=PE465.004 title: PE465.004 type: Amendments tabled in committee body: EP
  • date: 2011-09-27T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A7-2011-314&language=EN title: A7-0314/2011 type: Committee report tabled for plenary, 1st reading/single reading body: EP
  • date: 2011-11-30T00:00:00 docs: url: /oeil/spdoc.do?i=20595&j=0&l=en title: SP(2011)8697 type: Commission response to text adopted in plenary
  • date: 2011-06-20T00:00:00 docs: url: http://www.connefof.europarl.europa.eu/connefof/app/exp/COM(2010)0784 title: COM(2010)0784 type: Contribution body: IT_SENATE
  • date: 2011-02-28T00:00:00 docs: url: http://www.connefof.europarl.europa.eu/connefof/app/exp/COM(2010)0784 title: COM(2010)0784 type: Contribution body: PT_PARLIAMENT
events
  • date: 2011-01-04T00:00:00 type: Legislative proposal published body: EC docs: url: http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/com/2010/0784/COM_COM(2010)0784_EN.pdf title: COM(2010)0784 url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2010&nu_doc=784 title: EUR-Lex summary: PURPOSE: the recast of Council Directive 90/435/EEC concerning the common taxation system applicable in the case of parent companies and subsidiaries of different Member States. PROPOSED ACT: Council Directive. LEGAL BASIS: Article 115 of the Treaty on the Functioning of the European Union (TFEU). IMPACT ASSESSMENT: no impact assessment was undertaken. CONTENT: the 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 has been initiated by the Commission, and a relevant proposal has been submitted to the legislative authority. The new Directive was to have superseded the various acts incorporated in it. In the course of the legislative procedure, views were expressed by the European Parliament and by the Council that the wording of the second subparagraph of Article 4(3) of Directive 90/435/EEC, as it appeared in Article 4(5) of the proposed codified text, might be understood as establishing a secondary legal basis. In the light of the judgment of the Court of Justice of 6 May 2008 in Case C-133/06 and for the avoidance of any doubt and for the sake of legal certainty, those two institutions requested that the provision in the proposed codified text be redrafted. Since such a redrafting would imply certain substantive changes, and would therefore go beyond straightforward codification, it was considered necessary that point 8 of the Interinstitutional Agreement of 20 December 1994 – Accelerated working method for official codification of legislative texts – be applied, in the light of the Joint declaration on that point. The amendment to be made to Article 4(5) of the proposed codified text concerns the insertion of words clarifying that the rules referred to in that provision are adopted by the Council acting in accordance with the procedure provided for in the Treaty. It is therefore appropriate to transform the codification of Directive 90/435/EEC into a recast in order to incorporate the necessary amendment. BUDGETARY IMPLICATION: the proposal has no implication for the European Union’s budget.
  • date: 2011-02-03T00:00:00 type: Committee referral announced in Parliament, 1st reading/single reading body: EP
  • date: 2011-05-17T00:00:00 type: Debate in Council body: CSL docs: url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=SMPL&ROWSPP=25&RESULTSET=1&NRROWS=500&DOC_LANCD=EN&ORDERBY=DOC_DATE+DESC&CONTENTS=3088*&MEET_DATE=17/05/2011 title: 3088 summary: The Council agreed a general approach on a draft directive recasting existing rules on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (see Council doc. 8619/11 ).
  • date: 2011-09-22T00:00:00 type: Vote in committee, 1st reading/single reading body: EP summary: The Committee on Economic and Monetary Affairs adopted the report drafted by Sven GIEGOLD (Greens/EFA, DE), in the framework of a special legislative procedure) on the proposal for a Council directive on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (recast). The committee recommends that the European Parliament approves the Commission proposal as adapted to the recommendations of the Consultative Working Party of the legal services of the European Parliament, the Council and the Commission. Members suggest amendments that stipulate that were a parent company or its permanent establishment, by virtue of the association of the parent company with its subsidiary, receives distributed profits, the State of the parent company and the State of its permanent establishment shall, except when the subsidiary is liquidated, either: refrain from taxing such profits if they have been taxed in the country of the subsidiary at a statutory corporate tax rate not lower than 70% of the average statutory corporate tax rate applicable in the Member States ; tax such profits at a statutory corporate tax rate not lower than 70% of the average statutory corporate tax rate applicable in the Member States while authorising the parent company and the permanent establishment to deduct from the amount of tax due that fraction of the corporation tax related to those profits and paid by the subsidiary and any lower-tier subsidiary, subject to the condition that at each tier a company and its lower-tier subsidiary fall within the definitions laid down in the Directive and meet the requirements provided for in the Directive, up to the limit of the amount of the corresponding tax due.
  • date: 2011-09-27T00:00:00 type: Committee report tabled for plenary, 1st reading/single reading body: EP docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A7-2011-314&language=EN title: A7-0314/2011
  • date: 2011-10-25T00:00:00 type: Debate in Parliament body: EP docs: url: http://www.europarl.europa.eu/sides/getDoc.do?secondRef=TOC&language=EN&reference=20111025&type=CRE title: Debate in Parliament
  • date: 2011-10-26T00:00:00 type: Results of vote in Parliament body: EP docs: url: https://oeil.secure.europarl.europa.eu/oeil/popups/sda.do?id=20595&l=en title: Results of vote in Parliament
  • date: 2011-10-26T00:00:00 type: Decision by Parliament, 1st reading/single reading body: EP docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P7-TA-2011-464 title: T7-0464/2011 summary: The European Parliament adopted by 585 votes to 72, with 11 abstentions, a legislative resolution on the proposal for a Council directive on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (recast). Parliament’s position at first under the ordinary legislative procedure approves the Commission proposal as adapted to the recommendations of the Consultative Working Party of the legal services of the European Parliament, the Council and the Commission. Parliament underlines that in relation to the treatment of permanent establishments, Member States may need to determine the conditions and legal instruments in order to protect the national tax revenue and fend off circumvention of national law, and to avoid extreme forms of under-taxation or non-taxation . Therefore, Members suggested amendments that stipulate that were a parent company or its permanent establishment, by virtue of the association of the parent company with its subsidiary, receives distributed profits, the State of the parent company and the State of its permanent establishment shall, except when the subsidiary is liquidated, either: refrain from taxing such profits if they have been taxed in the country of the subsidiary at a statutory corporate tax rate not lower than 70% of the average statutory corporate tax rate applicable in the Member States ; tax such profits at a statutory corporate tax rate not lower than 70% of the average statutory corporate tax rate applicable in the Member States while authorising the parent company and the permanent establishment to deduct from the amount of tax due that fraction of the corporation tax related to those profits and paid by the subsidiary and any lower-tier subsidiary, subject to the condition that at each tier a company and its lower-tier subsidiary fall within the definitions laid down in the Directive and meet the requirements provided for in the Directive, up to the limit of the amount of the corresponding tax due.
  • date: 2011-11-30T00:00:00 type: Act adopted by Council after consultation of Parliament body: EP/CSL
  • date: 2011-11-30T00:00:00 type: End of procedure in Parliament body: EP
  • date: 2011-12-29T00:00:00 type: Final act published in Official Journal summary: PURPOSE: recast of Council Directive 90/435/EEC concerning the common taxation system applicable in the case of parent companies and subsidiaries of different Member States. LEGISLATIVE ACT: Council Directive 2011/96/EU on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States. CONTENT: the Council adopted a directive recasting rules on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States. 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 has been substantially amended several times. Since further amendments are to be made, it should be recast in the interests of clarity. It should be noted that the objective of this Directive is to exempt dividends and other profit distributions paid by subsidiary companies to their parent companies from withholding taxes and to eliminate double taxation of such income at the level of the parent company. ENTRY INTO FORCE: 18/01/2012. docs: title: Directive 2011/96 url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32011L0096 title: OJ L 345 29.12.2011, p. 0008 url: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L:2011:345:TOC
other
  • body: CSL type: Council Meeting council: Former Council configuration
  • body: EC dg: url: http://ec.europa.eu/taxation_customs/index_en.htm title: Taxation and Customs Union url: http://ec.europa.eu/dgs/legal_service/ title: Legal Service
procedure/Modified legal basis
Old
Rules of Procedure of the European Parliament EP 150
New
Rules of Procedure EP 150
procedure/dossier_of_the_committee
Old
ECON/7/05218
New
  • ECON/7/05218
procedure/final/url
Old
http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32011L0096
New
https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32011L0096
procedure/instrument
Old
Directive
New
  • Directive
  • Repealing Directive 90/435/EEC Amended by 2013/0400(CNS)
procedure/subject
Old
  • 3.45.04 Company taxation
New
3.45.04
Company taxation
procedure/summary
  • Amended by
  • Repealing Directive 90/435/EEC
activities/0/docs/0/celexid
CELEX:52010PC0784:EN
activities/0/docs/0/celexid
CELEX:52010PC0784:EN
activities/0/docs/0/url
Old
http://www.europarl.europa.eu/registre/docs_autres_institutions/commission_europeenne/com/2010/0784/COM_COM(2010)0784_EN.pdf
New
http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/com/2010/0784/COM_COM(2010)0784_EN.pdf
links/European Commission/title
Old
PreLex
New
EUR-Lex
procedure/summary/0
Amended by
activities
  • date: 2011-01-04T00:00:00 docs: url: http://www.europarl.europa.eu/registre/docs_autres_institutions/commission_europeenne/com/2010/0784/COM_COM(2010)0784_EN.pdf title: COM(2010)0784 type: Legislative proposal published celexid: CELEX:52010PC0784:EN body: EC type: Legislative proposal published commission: DG: url: http://ec.europa.eu/taxation_customs/index_en.htm title: Taxation and Customs Union url: http://ec.europa.eu/dgs/legal_service/ title: Legal Service
  • date: 2011-02-03T00:00:00 body: EP type: Committee referral announced in Parliament, 1st reading/single reading committees: body: EP responsible: True committee: ECON date: 2011-02-15T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: Verts/ALE name: GIEGOLD Sven body: EP responsible: False committee: JURI date: 2011-02-03T00:00:00 committee_full: Legal Affairs rapporteur: group: ECR name: KARIM Sajjad
  • body: CSL meeting_id: 3088 docs: url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=SMPL&ROWSPP=25&RESULTSET=1&NRROWS=500&DOC_LANCD=EN&ORDERBY=DOC_DATE+DESC&CONTENTS=3088*&MEET_DATE=17/05/2011 type: Debate in Council title: 3088 council: Economic and Financial Affairs ECOFIN date: 2011-05-17T00:00:00 type: Council Meeting
  • date: 2011-09-22T00:00:00 body: EP committees: body: EP responsible: True committee: ECON date: 2011-02-15T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: Verts/ALE name: GIEGOLD Sven body: EP responsible: False committee: JURI date: 2011-02-03T00:00:00 committee_full: Legal Affairs rapporteur: group: ECR name: KARIM Sajjad type: Vote in committee, 1st reading/single reading
  • date: 2011-09-27T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A7-2011-314&language=EN type: Committee report tabled for plenary, 1st reading/single reading title: A7-0314/2011 body: EP committees: body: EP responsible: True committee: ECON date: 2011-02-15T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: Verts/ALE name: GIEGOLD Sven body: EP responsible: False committee: JURI date: 2011-02-03T00:00:00 committee_full: Legal Affairs rapporteur: group: ECR name: KARIM Sajjad type: Committee report tabled for plenary, 1st reading/single reading
  • date: 2011-10-25T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?secondRef=TOC&language=EN&reference=20111025&type=CRE type: Debate in Parliament title: Debate in Parliament body: EP type: Debate in Parliament
  • date: 2011-10-26T00:00:00 docs: url: http://www.europarl.europa.eu/oeil/popups/sda.do?id=20595&l=en type: Results of vote in Parliament title: Results of vote in Parliament url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P7-TA-2011-464 type: Decision by Parliament, 1st reading/single reading title: T7-0464/2011 body: EP type: Results of vote in Parliament
  • date: 2011-11-30T00:00:00 body: CSL type: Council Meeting council: Economic and Financial Affairs ECOFIN meeting_id: 3129
  • date: 2011-11-30T00:00:00 body: EP type: End of procedure in Parliament
  • date: 2011-11-30T00:00:00 body: EP/CSL type: Act adopted by Council after consultation of Parliament
  • date: 2011-12-29T00:00:00 type: Final act published in Official Journal docs: url: http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32011L0096 title: Directive 2011/96 url: http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L:2011:345:TOC title: OJ L 345 29.12.2011, p. 0008
committees
  • body: EP responsible: True committee: ECON date: 2011-02-15T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: Verts/ALE name: GIEGOLD Sven
  • body: EP responsible: False committee: JURI date: 2011-02-03T00:00:00 committee_full: Legal Affairs rapporteur: group: ECR name: KARIM Sajjad
links
National parliaments
European Commission
other
  • body: CSL type: Council Meeting council: Former Council configuration
  • body: EC dg: url: http://ec.europa.eu/taxation_customs/index_en.htm title: Taxation and Customs Union url: http://ec.europa.eu/dgs/legal_service/ title: Legal Service
procedure
dossier_of_the_committee
ECON/7/05218
reference
2010/0387(CNS)
subtype
Recast
legal_basis
Treaty on the Functioning of the EU TFEU 115
stage_reached
Procedure completed
summary
Repealing Directive 90/435/EEC
instrument
Directive
Modified legal basis
Rules of Procedure of the European Parliament EP 150
title
Company taxation: parent companies and subsidiaries of different Member States, common system. Recast
type
CNS - Consultation procedure
final
subject
3.45.04 Company taxation