2003/0331(CNS)

Taxation: common system for interest and royalty payments made between associated companies of different Member States

Basic information

2003/0331(CNS)

CNS - Consultation procedure

Directive

Subject

3.45.04 Company taxation

Status

Procedure lapsed or withdrawn

Key players

Key events

Date Event Reference Summary
30/12/2003 Legislative proposal published COM(2003)0841
09/02/2004 Committee referral announced in Parliament
16/03/2004 Vote in committee
16/03/2004 Committee report tabled for plenary, 1st reading/single reading A5-0150/2004
30/03/2004 Decision by Parliament T5-0202/2004
07/06/2005 Debate in Council
18/09/2010 Proposal withdrawn by Commission

Technical information

Procedure reference 2003/0331(CNS)
Procedure type CNS - Consultation procedure
Procedure subtype Legislation
Legislative instrument Directive
Legal basis Treaty on the Functioning of the European Union TFEU 115
Stage reached in procedure Procedure lapsed or withdrawn
Committee dossier ECON/5/20582

Documentation gateway

  • Document type Committee Reference Date Summary
    Committee report tabled for plenary, 1st reading/single reading A5-0150/2004 16/03/2004
    Text adopted by Parliament, 1st reading/single reading T5-0202/2004 OJ C 103 29.04.2004, p. 0031-0152 E 30/03/2004
  • Document type Reference Date Summary
    Legislative proposal COM(2003)0841 30/12/2003
  • Institution/body Document type Reference Date Summary
    EESC Economic and Social Committee: opinion, report CES0300/2004 OJ C 112 30.04.2004, p. 0113-0114 31/03/2004
    EESC Economic and Social Committee: opinion, report CES0530/2004 31/03/2004

Additional information

Source Document Date
European Commission EUR-Lex