-
Priimtos on 17/01/2024 - Bureau decision date: 19/09/2023NuorodaECO/632-EESC-2023-2023-04262Opinion TypeMandatoryCommission ReferencesPlenary session number584-
European Economic
and Social Committee
Establishing a Head Office Tax system for SMEs (HOT) - Timeline
-
Procedure 2023/0320/CNS
COM (2023) 528: Proposal for a COUNCIL DIRECTIVE establishing a Head Office Tax system for micro, small and medium sized enterprises, and amending Directive 2011/16/EU
OngoingType: Consultation procedure (CNS)- Legal basis:
- Commission: 12016E115 ;
- EuroVoc thesaurus:
- tax harmonisation; corporation tax; small and medium-sized enterprises
- Directory code:
- 09.20.20.00 Taxation / Direct taxation / Corporation tax 17.10.00.00 Law relating to undertakings / Company law
- Type of the competence conferred on the EU:
- Shared competence
Steps of procedure 2023/0320/CNS
/Negotiation
19/04/2024- Procedure:
- Consultation procedure (CNS)
- Documents:
- ST 8958 2024 INIT
15/02/2024- Procedure:
- Consultation procedure (CNS)
- Documents:
- ST 6587 2024 INIT
01/02/2024- Procedure:
- Consultation procedure (CNS)
- Documents:
- ST 5852 2024 INIT
18/01/2024- Procedure:
- Consultation procedure (CNS)
- Documents:
- ST 5566 2024 INIT
10/01/2024- Procedure:
- Consultation procedure (CNS)
- Documents:
- ST 5218 2024 INIT
13/09/2023- Procedure:
- Consultation procedure (CNS)
- Documents:
- ST 12951 2023 ADD 1
ST 12951 2023 ADD 2
ST 12951 2023 ADD 3
ST 12951 2023 ADD 4
ST 12951 2023 ADD 5
ST 12951 2023 INIT
Opinions
17/01/2024- Responsible body:
- Section for Economic and Monetary Union and Economic and Social Cohesion
- Rapporteur:
- Katrīna ZARIŅA
- Procedure:
- Consultation procedure (CNS)
- Plenary session:
- 584
- Plenary date:
- 17/01/2024 - 18/01/2024
- Documents:
- EESC 2023-04262
- CELEX number of the main document:
- 52023AE4262
Proposal
13/09/2023- 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 mandatory consultation:
- European Parliament ; European Economic and Social Committee ; European Data Protection Supervisor ; National parliaments
- Legal basis:
- 12016E115 ;
- Procedure:
- Consultation procedure (CNS)
- Documents:
- COM/2023/528/FINAL
SEC/2023/308
SWD/2023/301/FINAL
SWD/2023/302/FINAL
SWD/2023/303/FINAL - CELEX number of the main document:
- 52023SC0301 ; 52023SC0302 ; 52023PC0528 ; 52023SC0303