2011/0314(CNS)

Corporate taxation: common system of taxation applicable to interest and royalty payments. Recast

Basic information

2011/0314(CNS)

CNS - Consultation procedure

Directive

Repealing Directive 2003/49/EC 1998/0087(CNS)

Subject

3.45.04 Company taxation

Status

Procedure lapsed or withdrawn

Key players

Key events

Date Event Reference Summary
11/11/2011 Legislative proposal published COM(2011)0714
17/01/2012 Committee referral announced in Parliament
10/07/2012 Vote in committee
12/07/2012 Committee report tabled for plenary, 1st reading/single reading A7-0227/2012
11/09/2012 Decision by Parliament T7-0318/2012
11/09/2012 Results of vote in Parliament
19/06/2015 Debate in Council
06/10/2025 Proposal withdrawn by Commission

Technical information

Procedure reference 2011/0314(CNS)
Procedure type CNS - Consultation procedure
Procedure subtype Recast
Legislative instrument Directive
Amendments and repeals Repealing Directive 2003/49/EC 1998/0087(CNS)
Legal basis Treaty on the Functioning of the European Union TFEU 115
Other legal basis Rules of Procedure EP 165
Stage reached in procedure Procedure lapsed or withdrawn
Committee dossier ECON/7/07752

Documentation gateway

  • Document type Committee Reference Date Summary
    Committee draft report PE487.846 10/05/2012
    Amendments tabled in committee PE491.094 08/06/2012
    Committee report tabled for plenary, 1st reading/single reading A7-0227/2012 12/07/2012
    Text adopted by Parliament, 1st reading/single reading T7-0318/2012 11/09/2012
  • Document type Reference Date Summary
    Legislative proposal COM(2011)0714 11/11/2011
    Document attached to the procedure SEC(2011)1332 11/11/2011
    Document attached to the procedure SEC(2011)1333 11/11/2011
    Commission response to text adopted in plenary SP(2012)665 11/10/2012
  • Document type Parliament/Chamber Reference Date Summary
    Contribution PT_PARLIAMENT COM(2011)0714 01/02/2012
  • Institution/body Document type Reference Date Summary
    EESC Economic and Social Committee: opinion, report CES0473/2012 22/02/2012

Additional information

Source Document Date
National parliaments IPEX
European Commission EUR-Lex