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Adopted on 26/02/2025 - Bureau decision date: 03/12/2024ReferenceECO/659-EESC-2024-04551Opinion TypeMandatoryCommission ReferencesOfficial JournalPlenary session number594-06Dec2024
European Economic
and Social Committee
Administrative cooperation in the field of taxation (DAC9) - Timeline
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Procedure 2024/0276/CNS
COM (2024) 497: Proposal for a COUNCIL DIRECTIVE amending Directive 2011/16/EU on administrative cooperation in the field of taxation
Completed (Adopted act: 32025L0872)Type: Consultation procedure (CNS)- Legal basis:
- Council of the European Union: 12010E115-A115 ; 12010E113-A113
Commission: TFEU/art 115 ; TFEU/art 113
European Parliament: TFEU - EuroVoc thesaurus:
- fraud; tax evasion; tax harmonisation
- Directory code:
- 09.50.00.00 Taxation / Prevention of tax evasion and avoidance 09.20.20.00 Taxation / Direct taxation / Corporation tax
- Type of the competence conferred on the EU:
- Shared competence
Steps of procedure 2024/0276/CNS
/Publication in the Official Journal
- Date of publication
- 06/05/2025
- CELEX number of the main document:
- 32025L0872
Adoption
14/04/2025- Legal basis:
- 12010E115-A115 ; 12010E113-A113
- Procedure:
- Consultation procedure (CNS)
- Documents:
- ST 8024 2025 INIT
Negotiation
08/04/2025- Procedure:
- Consultation procedure (CNS)
- Documents:
- ST 6963 2025 INIT
04/04/2025- Procedure:
- Consultation procedure (CNS)
- Documents:
- ST 7598 2025 INIT
10/03/2025- Procedure:
- Consultation procedure (CNS)
- Documents:
- ST 6760 2025 ADD 1
ST 6949 2025 INIT
07/03/2025- Procedure:
- Consultation procedure (CNS)
- Documents:
- ST 6760 2025 INIT
ST 6845 2025 INIT
14/02/2025- Procedure:
- Consultation procedure (CNS)
- Documents:
- ST 6276 2025 INIT
10/02/2025- Procedure:
- Consultation procedure (CNS)
- Documents:
- ST 6087 2025 INIT
ST 6098 2025 INIT
28/10/2024- Procedure:
- Consultation procedure (CNS)
- Documents:
- ST 15004 2024 ADD 1
ST 15004 2024 INIT
Consultation
12/02/2025- Parliamentary committee responsible
- Committee on Economic and Monetary Affairs
- Rapporteur
- Aurore LALUCQ
- Legal basis:
- TFEU
- Procedure:
- Consultation procedure (CNS)
- Documents:
- P10_TA(2025)0013 (Texts adopted)
P10_A(2025)0002 (Report)
Opinions
26/02/2025- Responsible body:
- Section for Economic and Monetary Union and Economic and Social Cohesion
- Rapporteur:
- Krister ANDERSSON
- Procedure:
- Consultation procedure (CNS)
- Plenary session:
- 594
- Plenary date:
- 26/02/2025 - 27/02/2025
- Documents:
- EESC 2024-04551
- CELEX number of the main document:
- 52024AE4551
Proposal
28/10/2024- Leading person:
- Paolo GENTILONI
- Leading service:
- Directorate-General for Taxation and Customs Union
- Decision mode:
- Written procedure
- Addressee for formal act:
- Council of the European Union
- Addressee for mandatory consultation:
- European Parliament ; European Economic and Social Committee ; National parliaments
- Legal basis:
- TFEU/art 115 ; TFEU/art 113
- Procedure:
- Consultation procedure (CNS)
- Documents:
- COM/2024/497/FINAL
- CELEX number of the main document:
- 52024PC0497