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Vedtaget on 23/03/2022 - Bureau decision date: 07/12/2021ReferenceECO/572-EESC-2021-06494Opinion TypeMandatoryCommission ReferencesOfficial Journal23Mar2022
European Economic
and Social Committee
Fight the use of shell entities - Timeline
-
Procedure 2021/0434/CNS
COM (2021) 565: Proposal for a COUNCIL DIRECTIVE laying down rules to prevent the misuse of shell entities for tax purposes and amending Directive 2011/16/EU
OngoingType: Consultation procedure (CNS)- Legal basis:
- European Parliament: 12016E115 ;
Commission: 12016E115 ; - EuroVoc thesaurus:
- tax evasion; tax harmonisation; corporation tax
- Directory code:
- 09.50.00.00 Taxation / Prevention of tax evasion and avoidance
- Type of the competence conferred on the EU:
- Shared competence
Steps of procedure 2021/0434/CNS
/Negotiation
06/04/2022- Procedure:
- Consultation procedure (CNS)
- Documents:
- ST 8007 2022 INIT
11/03/2022- Procedure:
- Consultation procedure (CNS)
- Documents:
- ST 15296 2021 REV 1
14/02/2022- Procedure:
- Consultation procedure (CNS)
- Documents:
- ST 6220 2022 INIT
22/12/2021- Procedure:
- Consultation procedure (CNS)
- Documents:
- ST 15296 2021 ADD 1
ST 15296 2021 ADD 2
ST 15296 2021 ADD 3
ST 15296 2021 ADD 4
ST 15296 2021 INIT
Consultation
17/01/2023- Parliamentary committee responsible
- Committee on Economic and Monetary Affairs
- Rapporteur
- Lídia PEREIRA
- Legal basis:
- 12016E115 ;
- Procedure:
- Consultation procedure (CNS)
- Documents:
- P9_TA(2023)0004 (Texts adopted)
P9_A(2022)0293 (Report) - CELEX number of the main document:
- 52023AP0004
Opinions
23/03/2022- Responsible body:
- Section for Economic and Monetary Union and Economic and Social Cohesion
- Rapporteur:
- Benjamin RIZZO
- Co-rapporteur:
- Javier DOZ ORRIT
- Procedure:
- Consultation procedure (CNS)
- Plenary session:
- 568
- Plenary date:
- 23/03/2022 - 24/03/2022
- Documents:
- EESC 2021-06494
- CELEX number of the main document:
- 52021AE6494
Proposal
22/12/2021- Leading person:
- Paolo GENTILONI
- Leading service:
- Directorate-General for Taxation and Customs Union
- Decision mode:
- Oral procedure
- Addressee for formal act:
- Council of the European Union
- Addressee for information:
- European Committee of the Regions ; European Data Protection Supervisor
- Addressee for mandatory consultation:
- European Parliament ; European Economic and Social Committee ; National parliaments
- Legal basis:
- 12016E115 ;
- Procedure:
- Consultation procedure (CNS)
- Documents:
- COM/2021/565/FINAL
SEC/2021/565
SWD/2021/577/FINAL
SWD/2021/578/FINAL
SWD/2021/579/FINAL - CELEX number of the main document:
- 52021SC0577 ; 52021PC0565 ; 52021PC0565R(01) ; 52021SC0579 ; 52021SC0578