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Το Έργο Μας
Opinions Information Reports
Opinions
Debt-Equity Bias Reduction Allowance
Current: Debt-Equity Bias Reduction Allowance

Debt-Equity Bias Reduction Allowance - Timeline

Timeline
Interinstitutional Timeline

Εγκριθείσα on 26/10/2022 - Bureau decision date: 17/05/2022

Έγγραφα αναφοράς

ECO/595-EESC-2022

Opinion Type

Mandatory

Commission References

COM(2022) 216 final 2022/0154 CNS

Rapporteur

Petru Sorin DANDEA

Workers - GR II

Romania

Co-rapporteur

Krister ANDERSSON

Employers - GR I

Sweden
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26Oct2022

Έκπτωση φόρου για τη μείωση της στρέβλωσης

Type:
Committee opinion (AC)

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Έκπτωση φόρου για τη μείωση της στρέβλωσης
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Έκπτωση φόρου για τη μείωση της στρέβλωσης που προκαλείται από την ευνοϊκή μεταχείριση του χρέους έναντι του μετοχικού κεφαλαίου

Type:
Section opinion (AS)

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Έκπτωση φόρου για τη μείωση της στρέβλωσης που προκαλείται από την ευνοϊκή μεταχείριση του χρέους έναντι του μετοχικού κεφαλαίου
BG
ES
CS
DA
DE
ET
EL
EN
FR
GA
HR
IT
LV
LT
HU
MT
NL
PL
PT
RO
SK
SL
FI
SV

Procedure 2022/0154/CNS
COM (2022) 216: Proposal for a COUNCIL DIRECTIVE on laying down rules on a debt-equity bias reduction allowance and on limiting the deductibility of interest for corporate income tax purposes

Ongoing

Type: Consultation procedure (CNS)

What is a Consultation procedure

Legal basis:

European Parliament: 12016E115 ;

Commission: 12016E115 ;

EuroVoc thesaurus:

tax harmonisation; corporation tax; interest
basis of tax assessment; tax relief; taxable income; tax law; tax avoidance

Directory code:

09.20.20.00 Taxation / Direct taxation / Corporation tax
09.50.00.00 Taxation / Prevention of tax evasion and avoidance

Type of the competence conferred on the EU:

Shared competence

More details on European Parliament - Legislative observatory website

Steps of procedure 2022/0154/CNS

Reverse Order

/

Negotiation

09/11/2022

Procedure:

Consultation procedure (CNS)

Documents:

ST 11134 2022 COR 2

03/08/2022

Procedure:

Consultation procedure (CNS)

Documents:

ST 11134 2022 COR 1

07/07/2022

Procedure:

Consultation procedure (CNS)

Documents:

ST 11134 2022 INIT

13/06/2022

Procedure:

Consultation procedure (CNS)

Documents:

ST 9076 2022 ADD 3 COR 1
ST 9076 2022 COR 1

23/05/2022

Procedure:

Consultation procedure (CNS)

Documents:

ST 9076 2022 ADD 1 REV 1
ST 9076 2022 ADD 2 REV 1

13/05/2022

Procedure:

Consultation procedure (CNS)

Documents:

ST 9076 2022 ADD 1
ST 9076 2022 ADD 2
ST 9076 2022 ADD 3
ST 9076 2022 ADD 4
ST 9076 2022 INIT

Consultation

52024AP0006

16/01/2024

Parliamentary committee responsible

Committee on Economic and Monetary Affairs

Rapporteur

Luděk NIEDERMAYER

Legal basis:

12016E115 ;

Procedure:

Consultation procedure (CNS)

Documents:

P9_TA(2024)0006 (Texts adopted)
P9_A(2023)0387 (Report)

CELEX number of the main document:

52024AP0006

Opinions

52022AE2917

26/10/2022

Responsible body:

Section for Economic and Monetary Union and Economic and Social Cohesion

Rapporteur:

Petru Sorin DANDEA

Co-rapporteur:

Krister ANDERSSON

Procedure:

Consultation procedure (CNS)

Plenary session:

573

Plenary date:

26/10/2022 - 27/10/2022

Documents:

EESC 2022-02917

CELEX number of the main document:

52022AE2917

Proposal

52022PC0216
Commission internal procedure

12/05/2022

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

Addressee for mandatory consultation:

European Parliament ; European Economic and Social Committee ; National parliaments

Legal basis:

12016E115 ;

Procedure:

Consultation procedure (CNS)

Documents:

COM/2022/216/FINAL
SEC/2022/204
SWD/2022/144/FINAL
SWD/2022/145/FINAL
SWD/2022/146/FINAL

CELEX number of the main document:

52022SC0144(01) ; 52022SC0145(01) ; 52022SC0144 ; 52022SC0146 ; 52022SC0146(01) ; 52022PC0216 ; 52022SC0145

Commission internal procedure

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Έκπτωση φόρου για τη μείωση της στρέβλωσης

Έκπτωση φόρου για τη μείωση της στρέβλωσης που προκαλείται από την ευνοϊκή μεταχείριση του χρέους έναντι του μετοχικού κεφαλαίου

Steps of procedure 2022/0154/CNS

Negotiation

Consultation

Opinions

Proposal