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2011/0314(CNS) Corporate taxation: common system of taxation applicable to interest and royalty payments. Recast
Next event: Debate in Council 2015/06/19 more...

Progress: Awaiting final decision

RoleCommitteeRapporteurShadows
Lead ECON GÁLL-PELCZ Ildikó (icon: PPE PPE) HOANG NGOC Liem (icon: S&D S&D), KLINZ Wolf (icon: ALDE ALDE), GIEGOLD Sven (icon: Verts/ALE Verts/ALE), STREJČEK Ivo (icon: ECR ECR)
Committee Opinion JURI
Lead committee dossier:
Legal Basis:
TFEU 115

Events

2015/06/19
   CSL - Debate in Council
Documents
2015/06/19
   CSL - Council Meeting
2012/10/11
   EC - Commission response to text adopted in plenary
Documents
2012/09/11
   EP - Results of vote in Parliament
2012/09/11
   EP - Decision by Parliament
Details

The European Parliament adopted by 562 votes to 102 with 18 abstentions a legislative resolution on the proposal for a Council directive on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States (recast). Parliament adopted its position in first reading following the special legislative procedure (consultation of Parliament). Parliament’s amendments modify the proposal as follows:

Scope: Parliament specifies that, in order for interest or royalty payments to be exempt from taxes in one Member State, the beneficial owner must be a company of another Member State or a permanent establishment situated in another Member State of a company of a Member State and be effectively subject to tax on the income deriving from those payments in that other Member State at a rate not lower than 70% of the average statutory corporate tax rate applicable in the Member States , without there being the possibility of exemption or a substitution or replacement by payment of another tax. Interest or royalty payments shall not be exempted in the Member State in which they arise if the payment is not taxable according to the national tax law to which the beneficial owner is subject due to a different qualification of the payment (hybrid instruments) or a different qualification of the payer and recipient (hybrid entities).

The resolution recalls that on 19 April 2012, the European Parliament called for concrete ways to combat tax fraud and tax evasion, drawing attention to tax evasion via hybrid financial instruments and calling on the Member States to ensure smooth cooperation and coordination between their tax systems to avoid unintended non-taxation and tax evasion.

Permanent establishment: only a permanent establishment that has met its tax liabilities shall be treated as the beneficiary of a tax exemption or a tax benefit.

Associated company: for the definition of associated company, Parliament changed the minimum holding to 25% from 10% of capital.

Preparation of annual accounts: to ensure smooth and cost-efficient implementation of the provisions of the Directive, companies must prepare their annual accounts together with all relevant tax data in eXtensible Business Reporting Language (XBRL).

Transposition: certain provisions of the Directive shall be transposed by 31 December 2013 at the latest (instead of 1 January 2012).

Report: the report on economic impact of the Directive should be submitted by 31 December 2015 , rather than 31 December 2016.

Documents
2012/07/12
   EP - Committee report tabled for plenary, 1st reading/single reading
Details

The Committee on Economic and Monetary Affairs adopted the report by Ildikó GALL-PELCZ (EPP, HU), following a special legislative procedure (European Parliament consultation), on the proposal for a Council directive on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States (recast).

The committee suggested that the Parliament should amend its proposal as follows:

Permanent establishment : only a permanent establishment that has met its tax liabilities shall be treated as the beneficiary of a tax exemption or a tax benefit.

Associated company: for the definition of associated company, Members changed the minimum holding to 25% from 10% of capital.

Transposition : certain provisions of the directive must be transposed by 31 December 2013 rather than 1 January 2012 as the Commission had proposed.

Report: the report on economic impact of the directive should be submitted by 31 December 2015, rather than 31 December 2016.

Documents
2012/07/10
   EP - Vote in committee
2012/06/08
   EP - Amendments tabled in committee
Documents
2012/05/10
   EP - Committee draft report
Documents
2012/02/22
   ESC - Economic and Social Committee: opinion, report
Documents
2012/02/01
   PT_PARLIAMENT - Contribution
Documents
2012/01/17
   EP - Committee referral announced in Parliament
2011/11/29
   EP - GÁLL-PELCZ Ildikó (PPE) appointed as rapporteur in ECON
2011/11/11
   EC - Document attached to the procedure
2011/11/11
   EC - Document attached to the procedure
2011/11/11
   EC - Legislative proposal published
Details

PURPOSE: recasting of Council Directive 2003/49/EC on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States.

PROPOSED ACT: Council Directive.

BACKGROUND: the problems addressed by the Directive arise from the existence of particular corporate tax obstacles to the functioning of the internal market: cross-border interest and royalty payments are subject to heavier taxation than domestic transactions . In the case of purely domestic operations, the recipient of the payment is subject to corporate tax as a resident taxpayer in the Member State where it is resident for tax purposes. In case of international payments, they may be also subject to withholding taxes in the source Member State.

The main cause of economic distortions, compliance costs and the risk of excessive or double taxation is the existence of taxes levied at source; also, the disparities in taxation of the different types of cross-border capital flows distort business behaviour. The amendments proposed in this recast aim to extend the Directive’s scope and apply the tax exemption in a wider number of cases.

The Commission and international tax stakeholders have always been convinced of the need for an EU instrument in this area, as neither unilateral measures taken by Member States nor bilateral tax agreements have provided a satisfactory solution that fully meets the requirements of the internal market. In its Communication entitled ‘A package to tackle harmful tax competition in the European Union’, the Commission stressed the need for coordinated action at European level to tackle harmful tax competition. In April 2009, the Commission presented a report on the application of Directive 2003/49/EC . It indicates that overall implementation of the Directive has been satisfactory and refers to possible amendments in order to extend its coverage.

IMPACT ASSESSMENT: the Commission’s impact assessment referred to the problems deriving from withholding taxes on cross-border interest and royalty payments: economic distortions in business behaviour; compliance costs due to paperwork and delays in making tax relief effective; and the risk of double taxation.

While not taking any policy action was rejected, a number of options were examined:

1) Extending the Directive’s benefits to all payments between unrelated undertakings: under this option, the different taxation of dividends, interest and royalties would continue so that the corresponding economic distortions would remain. It it would also involve steeper reductions in Member States’ tax revenues.

2) Aligning the Directive’s requirements with those of the Parent-Subsidiary Directive on dividend taxation . This is the option chosen by this recast since it offers a more balanced result: it is more effective in reducing economic distortions and does not diminish Member States’ tax revenue as much as the previous option:

concerning interest payments , the loss should not exceed EUR 200 to EUR 300 million and would affect the 13 EU Member States that still apply withholding taxes to outgoing interest payments – Belgium, Bulgaria, the Czech Republic, Greece, Hungary, Ireland, Italy, Latvia, Poland, Portugal, Romania, Slovenia and United Kingdom -; concerning royalty payments , the loss should not exceed EUR 100 to EUR 200 million and would affect the seven countries with the largest negative royalty balances as a share of GDP - Bulgaria, the Czech Republic, Greece, Poland, Portugal, Romania and Slovakia.

According to the impact assessment, the initiatives contained in this recast proposal to eliminate withholding taxes in a larger number of cases would entail compliance cost savings estimated at between EUR 38,4 and EUR 58,8 million .

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

CONTENT: the aim of this recast is to resolve some of the problems resulting from the limited scope of Directive 2003/49/EC. There are cross-border payments outside its scope that face withholding taxes at source. The purpose of the Directive is to put cross-border interest and royalty payments on an equal footing with domestic payments , by eliminating juridical double taxation, burdensome administrative formalities and cash-flow problems for the companies concerned. It is therefore proposed:

to extend the list of companies to which the Directive applies and to reduce the shareholding requirements to be met for companies to qualify as associated; to add a new requirement for the tax exemption: the recipient has to be subject to corporate tax in the Member State of its establishment on the income derived from the interest or royalty payment. This condition seeks to ensure that the tax relief is not granted when the corresponding income is not subject to tax and thus close a loophole that could be used by tax evaders; lastly, a technical amendment is proposed to avoid situations where payments made by a permanent establishment and deriving from its activities are denied the exemption on the grounds that they do not constitute a tax-deductible expense.

BUDGETARY IMPACT: the proposal has no impact on the EU’s budget.

Documents

Votes

A7-0227/2012 - Ildikó Gáll-Pelcz - Am 2/2 #

2012/09/11 Outcome: -: 362, +: 296, 0: 16
DE RO ES FR BE EL EE PT DK AT FI LT LU SI CY CZ LV BG SE SK IE ?? MT NL HU IT PL GB
Total
94
30
47
66
21
21
6
18
11
18
11
9
6
8
6
20
9
16
17
11
9
3
4
20
21
62
45
65
icon: S&D S&D
171

Estonia S&D

For (1)

1

Finland S&D

2

Luxembourg S&D

For (1)

1

Slovenia S&D

2

Cyprus S&D

Against (1)

2

Latvia S&D

1

Bulgaria S&D

3

Ireland S&D

For (1)

3

Malta S&D

3

Netherlands S&D

2

Hungary S&D

Against (1)

4
icon: ALDE ALDE
73

Spain ALDE

1

Greece ALDE

Against (1)

1

Denmark ALDE

For (1)

3

Finland ALDE

Against (1)

3

Lithuania ALDE

1

Luxembourg ALDE

For (1)

1

Slovenia ALDE

2

Latvia ALDE

For (1)

1

Sweden ALDE

Abstain (1)

3

Slovakia ALDE

Abstain (1)

1
icon: Verts/ALE Verts/ALE
54

Spain Verts/ALE

2

Belgium Verts/ALE

Abstain (1)

4

Greece Verts/ALE

1

Estonia Verts/ALE

For (1)

1

Portugal Verts/ALE

For (1)

1

Denmark Verts/ALE

2

Austria Verts/ALE

2

Finland Verts/ALE

For (1)

1

Luxembourg Verts/ALE

For (1)

1

Latvia Verts/ALE

1

Sweden Verts/ALE

3

Netherlands Verts/ALE

2

United Kingdom Verts/ALE

Against (2)

5
icon: GUE/NGL GUE/NGL
30

Spain GUE/NGL

For (1)

1

Greece GUE/NGL

3

Latvia GUE/NGL

For (1)

1

Ireland GUE/NGL

For (1)

1

United Kingdom GUE/NGL

Against (1)

1
icon: NI NI
25

Romania NI

2

Spain NI

1

Belgium NI

Against (1)

1

Bulgaria NI

2

Hungary NI

Against (1)

2
icon: EFD EFD
29

France EFD

Against (1)

1

Belgium EFD

Against (1)

1

Greece EFD

2

Finland EFD

Against (1)

1

Lithuania EFD

Abstain (1)

1

Slovakia EFD

Against (1)

1

Netherlands EFD

Against (1)

1
icon: ECR ECR
46

Belgium ECR

Against (1)

1

Denmark ECR

Against (1)

1

Lithuania ECR

Against (1)

1

Latvia ECR

Against (1)

1

Netherlands ECR

Against (1)

1

Hungary ECR

Against (1)

1
icon: PPE PPE
246

Estonia PPE

Against (1)

1

Denmark PPE

Against (1)

1

Luxembourg PPE

3

Cyprus PPE

2

Czechia PPE

2

Ireland PPE

Against (1)

1

Malta PPE

Against (1)

1

A7-0227/2012 - Ildikó Gáll-Pelcz - Résolution législative #

2012/09/11 Outcome: +: 562, -: 102, 0: 18
DE IT FR ES RO PL HU SE EL AT BE BG SK FI PT NL DK SI LT LU EE IE LV ?? CY MT CZ GB
Total
94
62
69
46
30
46
21
18
21
18
19
16
12
12
18
21
13
8
9
6
6
9
9
3
6
4
22
64
icon: PPE PPE
246

Denmark PPE

For (1)

1

Luxembourg PPE

3

Estonia PPE

For (1)

1

Ireland PPE

For (1)

1
2

Malta PPE

For (1)

1

Czechia PPE

2
icon: S&D S&D
171

Bulgaria S&D

3

Finland S&D

2

Netherlands S&D

2

Slovenia S&D

2

Luxembourg S&D

For (1)

1

Estonia S&D

For (1)

1

Ireland S&D

Abstain (1)

3

Latvia S&D

1

Malta S&D

3
icon: ALDE ALDE
77

Spain ALDE

1

Sweden ALDE

3

Greece ALDE

1

Slovakia ALDE

For (1)

1
3

Slovenia ALDE

2

Lithuania ALDE

1

Luxembourg ALDE

For (1)

1

Ireland ALDE

Abstain (1)

4

Latvia ALDE

For (1)

1
icon: Verts/ALE Verts/ALE
53

Spain Verts/ALE

2
3

Greece Verts/ALE

1

Austria Verts/ALE

2

Belgium Verts/ALE

3

Finland Verts/ALE

For (1)

1

Portugal Verts/ALE

For (1)

1

Netherlands 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: EFD EFD
30

France EFD

Against (1)

1

Greece EFD

2

Belgium EFD

Abstain (1)

1

Slovakia EFD

For (1)

1

Finland EFD

Abstain (1)

1

Netherlands EFD

For (1)

1

Denmark EFD

1

Lithuania EFD

For (1)

1
icon: NI NI
25

Spain NI

1

Romania NI

2

Hungary NI

2

Belgium NI

Against (1)

1

Bulgaria NI

2
icon: GUE/NGL GUE/NGL
33

Spain GUE/NGL

Against (1)

1

Sweden GUE/NGL

Against (1)

1
4

Netherlands GUE/NGL

1

Denmark GUE/NGL

1

Ireland GUE/NGL

Against (1)

1

Latvia GUE/NGL

Against (1)

1

Cyprus GUE/NGL

Against (1)

2

Czechia GUE/NGL

Abstain (1)

4

United Kingdom GUE/NGL

Against (1)

1
icon: ECR ECR
47

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

Latvia ECR

Against (1)

1
AmendmentsDossier
18 2011/0314(CNS)
2012/06/08 ECON 18 amendments...
source: PE-491.094

History

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

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    • date: 2012-02-01T00:00:00 docs: url: http://www.connefof.europarl.europa.eu/connefof/app/exp/COM(2011)0714 title: COM(2011)0714 type: Contribution body: PT_PARLIAMENT
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    • date: 2011-11-11T00:00:00 type: Legislative proposal published body: EC docs: url: http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/com/2011/0714/COM_COM(2011)0714_EN.pdf title: COM(2011)0714 url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2011&nu_doc=714 title: EUR-Lex summary: PURPOSE: recasting of Council Directive 2003/49/EC on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States. PROPOSED ACT: Council Directive. BACKGROUND: the problems addressed by the Directive arise from the existence of particular corporate tax obstacles to the functioning of the internal market: cross-border interest and royalty payments are subject to heavier taxation than domestic transactions . In the case of purely domestic operations, the recipient of the payment is subject to corporate tax as a resident taxpayer in the Member State where it is resident for tax purposes. In case of international payments, they may be also subject to withholding taxes in the source Member State. The main cause of economic distortions, compliance costs and the risk of excessive or double taxation is the existence of taxes levied at source; also, the disparities in taxation of the different types of cross-border capital flows distort business behaviour. The amendments proposed in this recast aim to extend the Directive’s scope and apply the tax exemption in a wider number of cases. The Commission and international tax stakeholders have always been convinced of the need for an EU instrument in this area, as neither unilateral measures taken by Member States nor bilateral tax agreements have provided a satisfactory solution that fully meets the requirements of the internal market. In its Communication entitled ‘A package to tackle harmful tax competition in the European Union’, the Commission stressed the need for coordinated action at European level to tackle harmful tax competition. In April 2009, the Commission presented a report on the application of Directive 2003/49/EC . It indicates that overall implementation of the Directive has been satisfactory and refers to possible amendments in order to extend its coverage. IMPACT ASSESSMENT: the Commission’s impact assessment referred to the problems deriving from withholding taxes on cross-border interest and royalty payments: economic distortions in business behaviour; compliance costs due to paperwork and delays in making tax relief effective; and the risk of double taxation. While not taking any policy action was rejected, a number of options were examined: 1) Extending the Directive’s benefits to all payments between unrelated undertakings: under this option, the different taxation of dividends, interest and royalties would continue so that the corresponding economic distortions would remain. It it would also involve steeper reductions in Member States’ tax revenues. 2) Aligning the Directive’s requirements with those of the Parent-Subsidiary Directive on dividend taxation . This is the option chosen by this recast since it offers a more balanced result: it is more effective in reducing economic distortions and does not diminish Member States’ tax revenue as much as the previous option: concerning interest payments , the loss should not exceed EUR 200 to EUR 300 million and would affect the 13 EU Member States that still apply withholding taxes to outgoing interest payments – Belgium, Bulgaria, the Czech Republic, Greece, Hungary, Ireland, Italy, Latvia, Poland, Portugal, Romania, Slovenia and United Kingdom -; concerning royalty payments , the loss should not exceed EUR 100 to EUR 200 million and would affect the seven countries with the largest negative royalty balances as a share of GDP - Bulgaria, the Czech Republic, Greece, Poland, Portugal, Romania and Slovakia. According to the impact assessment, the initiatives contained in this recast proposal to eliminate withholding taxes in a larger number of cases would entail compliance cost savings estimated at between EUR 38,4 and EUR 58,8 million . LEGAL BASIS: Article 115 of the Treaty on the Functioning of the European Union (TFEU). CONTENT: the aim of this recast is to resolve some of the problems resulting from the limited scope of Directive 2003/49/EC. There are cross-border payments outside its scope that face withholding taxes at source. The purpose of the Directive is to put cross-border interest and royalty payments on an equal footing with domestic payments , by eliminating juridical double taxation, burdensome administrative formalities and cash-flow problems for the companies concerned. It is therefore proposed: to extend the list of companies to which the Directive applies and to reduce the shareholding requirements to be met for companies to qualify as associated; to add a new requirement for the tax exemption: the recipient has to be subject to corporate tax in the Member State of its establishment on the income derived from the interest or royalty payment. This condition seeks to ensure that the tax relief is not granted when the corresponding income is not subject to tax and thus close a loophole that could be used by tax evaders; lastly, a technical amendment is proposed to avoid situations where payments made by a permanent establishment and deriving from its activities are denied the exemption on the grounds that they do not constitute a tax-deductible expense. BUDGETARY IMPACT: the proposal has no impact on the EU’s budget.
    • date: 2012-01-17T00:00:00 type: Committee referral announced in Parliament, 1st reading/single reading body: EP
    • date: 2012-07-10T00:00:00 type: Vote in committee, 1st reading/single reading body: EP
    • date: 2012-07-12T00:00:00 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=A7-2012-227&language=EN title: A7-0227/2012 summary: The Committee on Economic and Monetary Affairs adopted the report by Ildikó GALL-PELCZ (EPP, HU), following a special legislative procedure (European Parliament consultation), on the proposal for a Council directive on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States (recast). The committee suggested that the Parliament should amend its proposal as follows: Permanent establishment : only a permanent establishment that has met its tax liabilities shall be treated as the beneficiary of a tax exemption or a tax benefit. Associated company: for the definition of associated company, Members changed the minimum holding to 25% from 10% of capital. Transposition : certain provisions of the directive must be transposed by 31 December 2013 rather than 1 January 2012 as the Commission had proposed. Report: the report on economic impact of the directive should be submitted by 31 December 2015, rather than 31 December 2016.
    • date: 2012-09-11T00:00:00 type: Results of vote in Parliament body: EP docs: url: https://oeil.secure.europarl.europa.eu/oeil/popups/sda.do?id=21885&l=en title: Results of vote in Parliament
    • date: 2012-09-11T00:00:00 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-2012-318 title: T7-0318/2012 summary: The European Parliament adopted by 562 votes to 102 with 18 abstentions a legislative resolution on the proposal for a Council directive on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States (recast). Parliament adopted its position in first reading following the special legislative procedure (consultation of Parliament). Parliament’s amendments modify the proposal as follows: Scope: Parliament specifies that, in order for interest or royalty payments to be exempt from taxes in one Member State, the beneficial owner must be a company of another Member State or a permanent establishment situated in another Member State of a company of a Member State and be effectively subject to tax on the income deriving from those payments in that other Member State at a rate not lower than 70% of the average statutory corporate tax rate applicable in the Member States , without there being the possibility of exemption or a substitution or replacement by payment of another tax. Interest or royalty payments shall not be exempted in the Member State in which they arise if the payment is not taxable according to the national tax law to which the beneficial owner is subject due to a different qualification of the payment (hybrid instruments) or a different qualification of the payer and recipient (hybrid entities). The resolution recalls that on 19 April 2012, the European Parliament called for concrete ways to combat tax fraud and tax evasion, drawing attention to tax evasion via hybrid financial instruments and calling on the Member States to ensure smooth cooperation and coordination between their tax systems to avoid unintended non-taxation and tax evasion. Permanent establishment: only a permanent establishment that has met its tax liabilities shall be treated as the beneficiary of a tax exemption or a tax benefit. Associated company: for the definition of associated company, Parliament changed the minimum holding to 25% from 10% of capital. Preparation of annual accounts: to ensure smooth and cost-efficient implementation of the provisions of the Directive, companies must prepare their annual accounts together with all relevant tax data in eXtensible Business Reporting Language (XBRL). Transposition: certain provisions of the Directive shall be transposed by 31 December 2013 at the latest (instead of 1 January 2012). Report: the report on economic impact of the Directive should be submitted by 31 December 2015 , rather than 31 December 2016.
    • date: 2015-06-19T00:00:00 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=3399*&MEET_DATE=19/06/2015 title: 3399
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    • body: EC dg: url: http://ec.europa.eu/info/departments/taxation-and-customs-union_en title: Taxation and Customs Union commissioner: ŠEMETA Algirdas
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    • date: 2011-11-11T00:00:00 docs: url: http://www.europarl.europa.eu/registre/docs_autres_institutions/commission_europeenne/com/2011/0714/COM_COM(2011)0714_EN.pdf title: COM(2011)0714 type: Legislative proposal published celexid: CELEX:52011PC0714:EN body: EC commission: DG: url: http://ec.europa.eu/taxation_customs/index_en.htm title: Taxation and Customs Union Commissioner: ŠEMETA Algirdas type: Legislative proposal published
    • date: 2012-01-17T00:00:00 body: EP type: Committee referral announced in Parliament, 1st reading/single reading committees: body: EP shadows: group: S&D name: HOANG NGOC Liem group: ALDE name: KLINZ Wolf group: Verts/ALE name: GIEGOLD Sven group: ECR name: STREJČEK Ivo group: GUE/NGL name: KLUTE Jürgen responsible: True committee: ECON date: 2011-11-29T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: PPE name: GÁLL-PELCZ Ildikó body: EP responsible: False committee_full: Legal Affairs committee: JURI
    • date: 2012-07-10T00:00:00 body: EP type: Vote in committee, 1st reading/single reading committees: body: EP shadows: group: S&D name: HOANG NGOC Liem group: ALDE name: KLINZ Wolf group: Verts/ALE name: GIEGOLD Sven group: ECR name: STREJČEK Ivo group: GUE/NGL name: KLUTE Jürgen responsible: True committee: ECON date: 2011-11-29T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: PPE name: GÁLL-PELCZ Ildikó body: EP responsible: False committee_full: Legal Affairs committee: JURI
    • body: EP docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A7-2012-227&language=EN type: Committee report tabled for plenary, 1st reading/single reading title: A7-0227/2012 type: Committee report tabled for plenary, 1st reading/single reading committees: body: EP shadows: group: S&D name: HOANG NGOC Liem group: ALDE name: KLINZ Wolf group: Verts/ALE name: GIEGOLD Sven group: ECR name: STREJČEK Ivo group: GUE/NGL name: KLUTE Jürgen responsible: True committee: ECON date: 2011-11-29T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: PPE name: GÁLL-PELCZ Ildikó body: EP responsible: False committee_full: Legal Affairs committee: JURI date: 2012-07-12T00:00:00
    • date: 2012-09-11T00:00:00 docs: url: http://www.europarl.europa.eu/oeil/popups/sda.do?id=21885&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-2012-318 type: Decision by Parliament, 1st reading/single reading title: T7-0318/2012 body: EP type: Results of vote in Parliament
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    • body: EP responsible: False committee_full: Legal Affairs committee: JURI
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