Proposal for a Directive of the European Parliament and of the Council amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches - consolidated compromise proposal (46619/EU XXVII.GP)

RAT: 5183/21 PUBLIC
13.01.2021
englisch

EU-V: U32 Offizielles Ratsdokument

Proposal for a Directive of the European Parliament and of the Council amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches - consolidated compromise proposal

Gruppe: Gruppe "Gesellschaftsrecht"

betrifft Sitzung am 22.01.2021

Erstellt am 13.01.2021 von: Wettbewerb, Industrie, Forschung und Weltraum

Eingelangt am 13.01.2021, U32 Übermittlung

RAT: 5183/21 PDF

Linkart	Link
COM	COM(2014) 910
COM	COM(2015) 610
EGH	Case C-97/96
INT	2016/0107 (COD)
RAT	14038/19
RAT	15285/19
RMA	CODEC 31
RMA	COMPET 14
RMA	DRS 1
RMA	ECOFIN 34
RMA	FISC 3
ABL	OJ C 369, 17.12.2011, p. 14
ABL	OJ C 403, 9.11.2018, p. 4
ABL	OJ L 176, 27.6.2013, p. 1
ABL	OJ L 176, 27.6.2013, p. 338
ABL	OJ L 182, 29.6.2013, p. 19
RIL	2002/87/EC
RIL	2006/43/EC
RIL	2006/48/EC
RIL	2006/49/EC
RIL	2009/101/EC
RIL	2011/16/EU
RIL	2013/34/EU
RIL	2013/36/EU
RIL	78/660/EEC
RIL	83/349/EEC
RIL	86/635/EEC
RIL	89/666/EEC
RIL	91/674/EEC
RMI	European Council
VER	1606/2002
VER	2002/87
VER	2006/48
VER	2006/49
VER	2013/36
VER	575/2013
VER	648/2012

Datum	Dok.Nr.	Art	Betreff
13.01.2021	RAT: CM 5457/20	EUTO	Working Party on Company Law (CBCR) - Attachés Date: 22 January 2021 Time: 14.30 Venue: Videoconference (46635/EU XXVII.GP)

Interinstitutionelle Zahl	Link
2016/0107 COD	Legislative Observatory

Dok.Nr.	Betreff
RAT: 14038/19	Vorschlag für eine RICHTLINIE DES EUROPÄISCHEN PARLAMENTS UND DES RATES zur Änderung der Richtlinie 2013/34/EU im Hinblick auf die Offenlegung von Ertragsteuerinformationen durch bestimmte Unternehmen und Zweigniederlassungen – (ggf.) Allgemeine Ausrichtung (4308/EU XXVII.GP)
RAT: 15285/19	Proposal for a DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches - Information from the Presidency (7572/EU XXVII.GP)

Code	Sachgebiet
DRS 1	Gesellschaftsrecht
COMPET 14	Wettbewerbsfähigkeit (Binnenmarkt/Industrie)
ECOFIN 34	Wirtschafts- und Finanzfragen
FISC 3	Steuerfragen
CODEC 31	Mitentscheidungsverfahren

Thema
Binnenmarkt und Wettbewerb
Institutionelle Fragen
Justiz und Inneres
Steuerwesen
Wirtschaft, Währung & Finanzen

Datum	Dok.Nr.	Art	Betreff
12.02.2021	RAT: 6058/21	EUST	Preparation of the Informal videoconference of the Ministers of Internal Market and Industry on 25 February 2021: Public Country-by-Country Reporting (CBCR) – Policy debate (50344/EU XXVII.GP)
26.02.2021	RAT: 6399/21	EUST	Proposal for a Directive of the European Parliament and of the Council amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches (CBCR) - Mandate for negotiations with the European Parliament (51982/EU XXVII.GP)

Datum	Dok.Nr.	Art	Betreff
13.01.2021	RAT: CM 5457/20	EUTO	Working Party on Company Law (CBCR) - Attachés Date: 22 January 2021 Time: 14.30 Venue: Videoconference (46635/EU XXVII.GP)