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

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

Linkart	Link
COM Kommission	COM(2011) 121
COM Kommission	COM(2015) 302
COM Kommission	SWD(2015) 121
COM Kommission	SWD(2016) 341
COM Kommission	SWD(2016) 342
INT Interinstitutionelle Zahl	2016/0336 (CNS)
RAG Ratsarbeitsgruppen	Verkehr
ABL Amtsblatter	ABl. C 369 vom 17.12.2011, S. 14
ABL Amtsblatter	ABl. L 119 vom 4.5.2016, S. 1
ABL Amtsblatter	ABl. L 193 vom 19.7.2016, S. 1
ABL Amtsblatter	ABl. L 207 vom 18.8.2003, S. 1
ABL Amtsblatter	ABl. L 207 vom 18.8.2003, S. 25
ABL Amtsblatter	ABl. L 281 vom 23.11.1995, S. 31
ABL Amtsblatter	ABl. L 294 vom 10.11.2001, S. 1
ABL Amtsblatter	ABl. L 294 vom 10.11.2001, S. 22
ABL Amtsblatter	ABl. L 310 vom 25.11.2009, S. 34
ABL Amtsblatter	ABl. L 55 vom 28.2.2011, S. 13
RIL Richtlinien	(EU) 2016/1164
RIL Richtlinien	2001/86/EG
RIL Richtlinien	2003/72/EG
RIL Richtlinien	2009/133/EG
RIL Richtlinien	2011/16/EU
RIL Richtlinien	2016/1164/EU
RIL Richtlinien	77/799/EWG
RIL Richtlinien	95/46/EG
VER Verordnungen	1435/2003
VER Verordnungen	182/2011
VER Verordnungen	2001/86
VER Verordnungen	2003/72
VER Verordnungen	2016/67
VER Verordnungen	2157/2001
VER Verordnungen	45/2001

Interinstitutionelle Zahl Der Link führt zu den einzelnen Dokumenten dieses Vorhabens.	Link
2016/0336 CNS

Dok.Nr. Dokumenten der EU-Institutionen zugeordnete, fortlaufende Nummer mit Jahreszahl, um diese eindeutig zu identifizieren.	Betreff
COM: SWD(2016) 341	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)
COM: SWD(2016) 342	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)

Datum	Dok.Nr. Dokumenten der EU-Institutionen zugeordnete, fortlaufende Nummer mit Jahreszahl, um diese eindeutig zu identifizieren.	Art	Betreff
08.11.2016	COM: D(2016) 16471	EUUS Übermittlungsschreiben	Übermittlungsschreiben/COM(2016) 683/Fristbeginn: 8.11.2016 (121633/EU XXV.GP)
25.10.2016	COM: SWD(2016) 341	EUB EU-Vorlage Berichte u. Beratungsergebnisse	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 EU-Vorlage Berichte u. Beratungsergebnisse	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 EU-Vorlage: Offizielles Ratsdokument	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 EU-Vorlage: Offizielles Ratsdokument	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 EU-Vorlage: Offizielles Ratsdokument	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 EU-Vorlage: Offizielles Ratsdokument	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 EU-Vorlage: Offizielles Ratsdokument	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 EU-Vorlage: Offizielles Ratsdokument	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 EU-Vorlage: Offizielles Ratsdokument	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 Stellungnahmen nationaler Parlamente	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 EU-Vorlage: Offizielles Ratsdokument	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 EU-Vorlage: Offizielles Ratsdokument	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 EU-Vorlage: Offizielles Ratsdokument	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 EU-Vorlage: Offizielles Ratsdokument	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 EU-Vorlage: Offizielles Ratsdokument	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 EU-Vorlage: Kommunikationsdokument	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 EU-Vorlage: Offizielles Ratsdokument	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 EU-Vorlage: Offizielles Ratsdokument	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 EU-Vorlage: Offizielles Ratsdokument	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 EU-Vorlage: Offizielles Ratsdokument	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 EU-Vorlage: Offizielles Ratsdokument	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 EU-Vorlage: Offizielles Ratsdokument	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 EU-Vorlage: Offizielles Ratsdokument	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 EU-Vorlage: Offizielles Ratsdokument	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)

Datum	Dok.Nr. Dokumenten der EU-Institutionen zugeordnete, fortlaufende Nummer mit Jahreszahl, um diese eindeutig zu identifizieren.	Art	Betreff
26.10.2016	RAT: 13731/16	EUST EU-Vorlage: Offizielles Ratsdokument	Vorschlag für eine RICHTLINIE DES RATES über eine Gemeinsame konsolidierte Körperschaftsteuer-Bemessungsgrundlage (GKKB) (120488/EU XXV.GP)

Dok.Nr. Dokumenten der EU-Institutionen zugeordnete, fortlaufende Nummer mit Jahreszahl, um diese eindeutig zu identifizieren.	Links
COM: COM(2016) 683	EUR-Lex IPEX