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Działalność Komitetu
Opinions Information Reports
Opinions
Debt-Equity Bias Reduction Allowance
Current: Debt-Equity Bias Reduction Allowance

Debt-Equity Bias Reduction Allowance - Timeline

Timeline
Interinstitutional Timeline

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

Sygnatura

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

Ulga służąca przeciwdziałaniu zjawisku uprzywilejowania finansowania dłużnego w stosunku do kapitałowego (DEBRA)

Type:
Committee opinion (AC)

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Ulga służąca przeciwdziałaniu zjawisku uprzywilejowania finansowania dłużnego w stosunku do kapitałowego (DEBRA)
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ES
CS
DA
DE
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EN
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GA
HR
IT
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HU
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FI
SV

Ulga służąca przeciwdziałaniu zjawisku uprzywilejowania finansowania dłużnego w stosunku do kapitałowego (DEBRA)

Type:
Section opinion (AS)

toggle
Ulga służąca przeciwdziałaniu zjawisku uprzywilejowania finansowania dłużnego w stosunku do kapitałowego (DEBRA)
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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Ulga służąca przeciwdziałaniu zjawisku uprzywilejowania finansowania dłużnego w stosunku do kapitałowego (DEBRA)

Ulga służąca przeciwdziałaniu zjawisku uprzywilejowania finansowania dłużnego w stosunku do kapitałowego (DEBRA)

Steps of procedure 2022/0154/CNS

Negotiation

Consultation

Opinions

Proposal