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Establishing a Head Office Tax System For SMEs (HOT)
Current: Establishing a Head Office Tax system for SMEs (HOT)

Establishing a Head Office Tax system for SMEs (HOT) - Timeline

Timeline
Interinstitutional Timeline

Goedgekeurd on 17/01/2024 - Bureau decision date: 19/09/2023

Referentie

ECO/632-EESC-2023-2023-04262

Opinion Type

Mandatory

Commission References

COM(2023) 528 final 2023/0320 CNS

COM(2023) 528 final 2023/0320 CNS

Rapporteur

Katrīna ZARIŅA

Employers - GR I

Latvia

Plenary session number

584

Jan 17, 2024 - Jan 18, 2024
Download — advies EESC: Establishing a Head Office Tax system for SMEs (HOT)

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17Jan2024

Vaststelling van een belastingstelsel voor kleine en middelgrote ondernemingen volgens de regels van de lidstaat van het hoofdkantoor (HOT)

Type:
Committee opinion (AC)

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Vaststelling van een belastingstelsel voor kleine en middelgrote ondernemingen volgens de regels van de lidstaat van het hoofdkantoor (HOT)
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Vaststelling van een belastingstelsel voor kleine en middelgrote ondernemingen volgens de regels van de lidstaat van het hoofdkantoor (HOT)

Type:
Section opinion (AS)

toggle
Vaststelling van een belastingstelsel voor kleine en middelgrote ondernemingen volgens de regels van de lidstaat van het hoofdkantoor (HOT)
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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

Ongoing

Type: Consultation procedure (CNS)

What is a Consultation procedure

Legal basis:

Commission: 12016E115 ;

EuroVoc thesaurus:

tax harmonisation; corporation tax; small and medium-sized enterprises
basis of tax assessment; single market; head office; business tax; right of establishment; tax law; European tax cooperation

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

More details on European Parliament - Legislative observatory website

Steps of procedure 2023/0320/CNS

Reverse Order

/

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

52023AE4262
EESC internal procedure

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

52023PC0528
Commission internal procedure

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

Commission internal procedure

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Vaststelling van een belastingstelsel voor kleine en middelgrote ondernemingen volgens de regels van de lidstaat van het hoofdkantoor (HOT)

Vaststelling van een belastingstelsel voor kleine en middelgrote ondernemingen volgens de regels van de lidstaat van het hoofdkantoor (HOT)

Steps of procedure 2023/0320/CNS

Negotiation

Opinions

Proposal