Vorschlag für eine Richtlinie des Rates über eine Gemeinsame konsolidierte Körperschaftsteuer-Bemessungsgrundlage (GKKB) (120373/EU XXV.GP)

COM: COM(2016) 683 PUBLIC
25.10.2016
deutsch
Frist: 03.01.2017

EU-V: Richtlinienentwürfe

Vorschlag für eine Richtlinie des Rates über eine Gemeinsame konsolidierte Körperschaftsteuer-Bemessungsgrundlage (GKKB)

Erstellt am 25.10.2016

Eingelangt am 26.10.2016, Europäische Kommission - Österr. Parlament

  • COM: COM(2016) 683 final PDF

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Linkart Link
COM
COM(2011) 121
COM
COM(2015) 302
COM
SWD(2015) 121
COM
SWD(2016) 341
COM
SWD(2016) 342
INT
2016/0336 (CNS)
RAG
Verkehr
ABL
ABl. C 369 vom 17.12.2011, S. 14
ABL
ABl. L 119 vom 4.5.2016, S. 1
ABL
ABl. L 193 vom 19.7.2016, S. 1
ABL
ABl. L 207 vom 18.8.2003, S. 1
ABL
ABl. L 207 vom 18.8.2003, S. 25
ABL
ABl. L 281 vom 23.11.1995, S. 31
ABL
ABl. L 294 vom 10.11.2001, S. 1
ABL
ABl. L 294 vom 10.11.2001, S. 22
ABL
ABl. L 310 vom 25.11.2009, S. 34
ABL
ABl. L 55 vom 28.2.2011, S. 13
ABL
ABl. L 8 vom 12.1.2001, S. 1
RIL
(EU) 2016/1164
RIL
2001/86/EG
RIL
2003/72/EG
RIL
2009/133/EG
RIL
2011/16/EU
RIL
2016/1164/EU
RIL
77/799/EWG
RIL
95/46/EG
VER
1435/2003
VER
182/2011
VER
2001/86
VER
2003/72
VER
2016/67
VER
2157/2001
VER
45/2001
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Interinstitutionelle Zahl
Link
2016/0336 CNS
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Datum Dok.Nr.
Art Betreff
08.11.2016 COM: D(2016) 16471 EUUS
Übermittlungsschreiben/COM(2016) 683/Fristbeginn: 8.11.2016 (121633/EU XXV.GP)
25.10.2016 COM: SWD(2016) 341 EUB
Commission Staff Working Document/Impact Assessment/Accompanying the document Proposals for a Council Directive on a Common Corporate Tax Base and a Common Consolidated Corporate Tax Base (CCCTB) (120375/EU XXV.GP)
25.10.2016 COM: SWD(2016) 342 EUB
Arbeitsunterlage der Kommissionsdienststellen/Zusammenfassung der Folgenabschätzung/Begleitunterlage zum Vorschlag für eine Richtlinie des Rates über eine Gemeinsame Körperschaftsteuer-Bemessungsgrundlage (GKB) und eine Gemeinsame konsolidierte Körperschaftsteuer-Bemessungsgrundlage (GKKB) (120374/EU XXV.GP)
26.01.2017 RAT: 5651/17 EUST
Proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) [doc. 13731/16 FISC 171 - COM(2016) 683 final] Proposal for a Council Directive on a Common Corporate Tax Base (CCTB) [doc. 13730/16 FISC 170 IA 99 - COM(2016) 685 final] Reasoned opinion on the application of the Principles of Subsidiarity and Proportionality/COVER NOTE from Austrian Federal Council (130285/EU XXV.GP)
11.01.2017 RAT: 5181/17 EUST
Proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) [doc. 13731/16 FISC 171 - COM(2016) 683 final] Reasoned opinion on the application of the Principles of Subsidiarity and Proportionality/COVER NOTE from Swedish Parliament (128443/EU XXV.GP)
21.12.2016 RAT: 15770/16 EUST
Proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) [doc. 13731/16 FISC 171 - COM(2016) 683 final] Proposal for a Council Directive on a Common Corporate Tax Base (CCTB) [doc. 13730/16 FISC 170 IA 99 - COM(2016) 685 final] - Reasoned opinion on the application of the Principles of Subsidiarity and Proportionality/COVER NOTE from Ireland (127619/EU XXV.GP)
12.01.2017 RAT: 5217/17 EUST
Proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) [doc. 13731/16 FISC 171 - COM(2016) 683 final] Proposal for a Council Directive on a Common Corporate Tax Base (CCTB) [doc. 13730/16 FISC 170 IA 99 - COM(2016) 685 final] Reasoned opinion on the application of the Principles of Subsidiarity and Proportionality/Cover note from the Parliament of Malta (128590/EU XXV.GP)
12.01.2017 RAT: 5218/17 EUST
Proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) [doc. 13731/16 FISC 171 - COM(2016) 683 final] Proposal for a Council Directive on a Common Corporate Tax Base (CCTB) [doc. 13730/16 FISC 170 IA 99 - COM(2016) 685 final] Reasoned opinion on the application of the Principles of Subsidiarity and Proportionality/Cover note from the Parliament of Luxembourg (128591/EU XXV.GP)
10.04.2017 RAT: 8176/17 EUST
Proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) [doc. 13731/16 FISC 171 - COM(2016) 683 final] Proposal for a Council Directive on a Common Corporate Tax Base (CCTB) [doc. 13730/16 FISC 170 IA 99 - COM(2016) 685 final] Opinion on the application of the Principles of Subsidiarity and Proportionality/Cover note from the Parliament of the Republic of Cyprus (139815/EU XXV.GP)
15.06.2017 RAT: 10400/17 EUST
Communication from the Commission to the European Parliament and the Council - Building a fair, competitive and stable corporate tax system for the EU [doc. 13729/16 FISC 169 - COM(2016) 682 final] Proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) [doc. 13731/16 FISC 171 - COM(2016) 683 final] Proposal for a Council Directive on a Common Corporate Tax Base (CCTB) [doc. 13730/16 FISC 170 IA 99 - COM(2016) 685 final] Opinion on the application of the Principles of Subsidiarity and Proportionality/Cover note from the Romanian Chamber of Deputies (147356/EU XXV.GP)
13.01.2017 RAT: 5269/17 EUNP
Proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB)/Proposal for a Council Directive on a Common Corporate Tax Base (CCTB)/Proposal for a Council Directive on Double Taxation Dispute Resolution Mechanisms in the European Union/Proposal for a Council Directive amending Directive (EU) 2016/1164 as regards hybrid mismatches with third countries/2016/0336 (CNS)/2016/0337 (CNS)/2016/0338 (CNS)/2016/0339 (CNS)/Cover note from the Spanish Parliament (128835/EU XXV.GP)
12.01.2017 RAT: 5215/17 EUST
Proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) [doc. 13731/16 FISC 171 - COM(2016) 683 final] Proposal for a Council Directive on a Common Corporate Tax Base (CCTB) [doc. 13730/16 FISC 170 IA 99 - COM(2016) 685 final] - Reasoned opinion on the application of the Principles of Subsidiarity and Proportionality/Cover note from the Dutch House of Representatives/Large document (128636/EU XXV.GP)
12.01.2017 RAT: 5220/17 EUST
Proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) [doc. 13731/16 FISC 171 - COM(2016) 683 final] Proposal for a Council Directive on a Common Corporate Tax Base (CCTB) [doc. 13730/16 FISC 170 IA 99 - COM(2016) 685 final] - Reasoned opinion on the application of the Principles of Subsidiarity and Proportionality/Cover note from the British House of Representatives/Large document (128637/EU XXV.GP)
12.01.2017 RAT: 5213/17 EUST
Proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) [doc. 13731/16 FISC 171 - COM(2016) 683 final] Proposal for a Council Directive on a Common Corporate Tax Base (CCTB) [doc. 13730/16 FISC 170 IA 99 - COM(2016) 685 final] - Reasoned opinion on the application of the Principles of Subsidiarity and Proportionality/Cover note from the Danish Parliament/Large document (128634/EU XXV.GP)
12.01.2017 RAT: 5214/17 EUST
Proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) [doc. 13731/16 FISC 171 - COM(2016) 683 final] Proposal for a Council Directive on a Common Corporate Tax Base (CCTB) [doc. 13730/16 FISC 170 IA 99 - COM(2016) 685 final] - Reasoned opinion on the application of the Principles of Subsidiarity and Proportionality/Cover note from the Portuguese Parliament/Large document (128635/EU XXV.GP)
12.01.2017 RAT: 5216/17 EUST
Proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) [doc. 13731/16 FISC 171 - COM(2016) 683 final] Proposal for a Council Directive on a Common Corporate Tax Base (CCTB) [doc. 13730/16 FISC 170 IA 99 - COM(2016) 685 final] Proposal for a Council Directive amending Directive (EU) 2016/1164 as regards hybrid mismatches with third countries [doc. 13733/16 FISC 173 - COM(2016) 687 final] - Reasoned opinion on the application of the Principles of Subsidiarity and Proportionality/Cover note from the Dutch Senate/Large document (128638/EU XXV.GP)
16.11.2016 RAT: CM 4852/16 EUCM
Consultation of the European Parliament by the Council Consultation of the European Economic and Social Committee by the Council on a proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) [ref. 2016/0336 (CNS) - COM(2016) 683 final - 13731/16] (122727/EU XXV.GP)
05.10.2017 RAT: 12848/17 EUST
OPINION of the European Economic and Social Committee - Proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) [COM(2016) 683 final - 2016/0336 (CNS)] - Proposal for a Council Directive on a Common Corporate Tax Base (CCTB) [COM(2016) 685 final - 2016/0337 (CNS)] (156831/EU XXV.GP)
11.01.2017 RAT: 5181/17 EUST
Proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) [doc. 13731/16 FISC 171 - COM(2016) 683 final] Reasoned opinion on the application of the Principles of Subsidiarity and Proportionality/COVER NOTE from Swedish Parliament (128443/EU XXV.GP)
10.04.2017 RAT: 8176/17 EUST
Proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) [doc. 13731/16 FISC 171 - COM(2016) 683 final] Proposal for a Council Directive on a Common Corporate Tax Base (CCTB) [doc. 13730/16 FISC 170 IA 99 - COM(2016) 685 final] Opinion on the application of the Principles of Subsidiarity and Proportionality/Cover note from the Parliament of the Republic of Cyprus (139815/EU XXV.GP)
21.12.2016 RAT: 15770/16 EUST
Proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) [doc. 13731/16 FISC 171 - COM(2016) 683 final] Proposal for a Council Directive on a Common Corporate Tax Base (CCTB) [doc. 13730/16 FISC 170 IA 99 - COM(2016) 685 final] - Reasoned opinion on the application of the Principles of Subsidiarity and Proportionality/COVER NOTE from Ireland (127619/EU XXV.GP)
12.01.2017 RAT: 5217/17 EUST
Proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) [doc. 13731/16 FISC 171 - COM(2016) 683 final] Proposal for a Council Directive on a Common Corporate Tax Base (CCTB) [doc. 13730/16 FISC 170 IA 99 - COM(2016) 685 final] Reasoned opinion on the application of the Principles of Subsidiarity and Proportionality/Cover note from the Parliament of Malta (128590/EU XXV.GP)
12.01.2017 RAT: 5218/17 EUST
Proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) [doc. 13731/16 FISC 171 - COM(2016) 683 final] Proposal for a Council Directive on a Common Corporate Tax Base (CCTB) [doc. 13730/16 FISC 170 IA 99 - COM(2016) 685 final] Reasoned opinion on the application of the Principles of Subsidiarity and Proportionality/Cover note from the Parliament of Luxembourg (128591/EU XXV.GP)
26.01.2017 RAT: 5651/17 EUST
Proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) [doc. 13731/16 FISC 171 - COM(2016) 683 final] Proposal for a Council Directive on a Common Corporate Tax Base (CCTB) [doc. 13730/16 FISC 170 IA 99 - COM(2016) 685 final] Reasoned opinion on the application of the Principles of Subsidiarity and Proportionality/COVER NOTE from Austrian Federal Council (130285/EU XXV.GP)
15.06.2017 RAT: 10400/17 EUST
Communication from the Commission to the European Parliament and the Council - Building a fair, competitive and stable corporate tax system for the EU [doc. 13729/16 FISC 169 - COM(2016) 682 final] Proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) [doc. 13731/16 FISC 171 - COM(2016) 683 final] Proposal for a Council Directive on a Common Corporate Tax Base (CCTB) [doc. 13730/16 FISC 170 IA 99 - COM(2016) 685 final] Opinion on the application of the Principles of Subsidiarity and Proportionality/Cover note from the Romanian Chamber of Deputies (147356/EU XXV.GP)
 Aufklappen
Datum Dok.Nr.
Art Betreff
26.10.2016 RAT: 13731/16 EUST
Vorschlag für eine RICHTLINIE DES RATES über eine Gemeinsame konsolidierte Körperschaftsteuer-Bemessungsgrundlage (GKKB) (120488/EU XXV.GP)
Dok.Nr.
Links
COM: COM(2016) 683 EUR-Lex IPEX