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2021/0434(CNS)

Taxation: rules to prevent the misuse of shell entities for tax purposes

Basic information

2021/0434(CNS)

CNS - Consultation procedure

Directive

Amending Directive 2011/16 2009/0004(CNS)

Subject

2.70 Taxation

Status

Awaiting final decision

Please go to Documentation gateway for any follow-up documents.

Key players

Key events

Date Event Reference Summary
22/12/2021 Legislative proposal published COM(2021)0565
14/02/2022 Committee referral announced in Parliament
30/11/2022 Vote in committee
12/12/2022 Committee report tabled for plenary, 1st reading/single reading A9-0293/2022
16/01/2023 Debate in Parliament
17/01/2023 Decision by Parliament T9-0004/2023
17/01/2023 Results of vote in Parliament

Technical information

Procedure reference 2021/0434(CNS)
Procedure type CNS - Consultation procedure
Procedure subtype Legislation
Legislative instrument Directive
Amendments and repeals Amending Directive 2011/16 2009/0004(CNS)
Legal basis Treaty on the Functioning of the EU TFEU 115
Other legal basis Rules of Procedure EP 165
Stage reached in procedure Awaiting final decision
Committee dossier ECON/9/08059

Documentation gateway

  • Document type Committee Reference Date Summary
    Committee draft report PE731.794 12/05/2022
    Amendments tabled in committee PE735.759 08/09/2022
    Committee report tabled for plenary, 1st reading/single reading A9-0293/2022 12/12/2022
    Text adopted by Parliament, 1st reading/single reading T9-0004/2023 17/01/2023
  • Document type Reference Date Summary
    Legislative proposal COM(2021)0565 22/12/2021
    Document attached to the procedure SEC(2021)0565 22/12/2021
    Document attached to the procedure SWD(2021)0577 22/12/2021
    Document attached to the procedure SWD(2021)0578 22/12/2021
    Document attached to the procedure SWD(2021)0579 22/12/2021
    Commission response to text adopted in plenary SP(2024)270 08/07/2024
  • Document type Parliament/Chamber Reference Date Summary
    Reasoned opinion SE_PARLIAMENT PE731.656 29/04/2022
  • Institution/body Document type Reference Date Summary
    EESC Economic and Social Committee: opinion, report CES6494/2021 23/03/2022

Additional information

Source Document Date
EP Research Service Briefing 15/09/2022