2003/0239(CNS)
Companies of different Member States: taxation of mergers, divisions, transfers of assets, exchanges of shares (amend. Directive 90/434/EC)
Basic information
2003/0239(CNS)
CNS - Consultation procedure
Directive
Repealed by 2008/0158(CNS)
Subject
2.60.04 Economic concentration, mergers, takeover bids, holding companies
3.45.04 Company taxation
Status
Procedure completed
Key players
-
European Parliament
Committee responsible Rapporteur Appointed ECONEconomic and Monetary Affairs
KARAS Othmar (PPE-DE)
22/10/2003
Committee for opinion Rapporteur for opinion Appointed JURILegal Affairs and Internal Market
The committee decided not to give an opinion. -
Council of the European Union
Council configuration Meetings Date Economic and Financial Affairs ECOFIN 2638 17/02/2005 Economic and Financial Affairs ECOFIN 2628 07/12/2004 -
European Commission
Commission DG Commissioner Taxation and Customs Union
Key events
| Date | Event | Reference | Summary |
|---|---|---|---|
| 17/10/2003 | Legislative proposal published | COM(2003)0613 | |
| 05/11/2003 | Committee referral announced in Parliament | ||
| 24/02/2004 | Vote in committee | ||
| 24/02/2004 | Committee report tabled for plenary, 1st reading/single reading | A5-0121/2004 | |
| 10/03/2004 | Decision by Parliament | T5-0159/2004 | |
| 10/03/2004 | Results of vote in Parliament | ||
| 17/02/2005 | Act adopted by Council after consultation of Parliament | ||
| 17/02/2005 | End of procedure in Parliament | ||
| 04/03/2005 | Final act published in Official Journal |
Technical information
| Procedure reference | 2003/0239(CNS) |
|---|---|
| Procedure type | CNS - Consultation procedure |
| Procedure subtype | Legislation |
| Legislative instrument | Directive |
| Amendments and repeals | Repealed by 2008/0158(CNS) |
| Legal basis | EC Treaty (after Amsterdam) EC 094 |
| Stage reached in procedure | Procedure completed |
| Committee dossier |
ECON/5/20266
|
Documentation gateway
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Document type Committee Reference Date Summary Committee report tabled for plenary, 1st reading/single reading A5-0121/2004 24/02/2004 Text adopted by Parliament, 1st reading/single reading T5-0159/2004 OJ C 102 28.04.2004, p. 0518-0569 E 10/03/2004 -
Document type Reference Date Summary Legislative proposal COM(2003)0613 17/10/2003 -
Institution/body Document type Reference Date Summary EESC Economic and Social Committee: opinion, report CES0312/2004 OJ C 110 30.04.2004, p. 0030-0033 25/02/2004
Additional information
| Source | Document | Date |
|---|---|---|
| European Commission | EUR-Lex |