Vorschlag für eine Richtlinie des Rates über eine Gemeinsame Körperschaftsteuer-Bemessungsgrundlage (120384/EU XXV.GP)

EU-V: Richtlinienentwürfe

Vorschlag für eine Richtlinie des Rates über eine Gemeinsame Körperschaftsteuer-Bemessungsgrundlage

Erstellt am 25.10.2016

Eingelangt am 26.10.2016, Europäische Kommission - Österr. Parlament

COM: COM(2016) 685 final
PDF

Linkart	Link
COM Kommission	COM (2015)302
COM Kommission	COM(2011) 121
COM Kommission	C(2012) 8806
COM Kommission	SWD(2015) 121
COM Kommission	SWD(2016) 341
COM Kommission	SWD(2016) 342
INT Interinstitutionelle Zahl	2016/0337 (CNS)
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 145 vom 30.4.2004, S. 1
ABL Amtsblatter	ABl. L 174 vom 1.7.2011, S. 1
ABL Amtsblatter	ABl. L 182 vom 29.6.2013, S. 19
ABL Amtsblatter	ABl. L 193 vom 19.7.2016, S. 1
ABL Amtsblatter	ABl. L 200 vom 7.6.2004, S. 1
ABL Amtsblatter	ABl. L 201 vom 27.7.2012, S. 1
ABL Amtsblatter	ABl. L 207 vom 18.8.2003, S. 1
ABL Amtsblatter	ABl. L 207 vom 18.8.2003, S. 25
RIL Richtlinien	2000/12/EG
RIL Richtlinien	2001/86/EG
RIL Richtlinien	2002/83/EG
RIL Richtlinien	2003/41/EG
RIL Richtlinien	2003/72/EG
RIL Richtlinien	2004/39/EG
RIL Richtlinien	2005/68/EG
RIL Richtlinien	2006/43/EG
RIL Richtlinien	2009/138/EG
RIL Richtlinien	2009/65/EG
VER Verordnungen	1060/2009
VER Verordnungen	1095/2010
VER Verordnungen	1435/2003
VER Verordnungen	1606/2002
VER Verordnungen	182/2011
VER Verordnungen	2001/86
VER Verordnungen	2003/41
VER Verordnungen	2003/72
VER Verordnungen	2006/43
VER Verordnungen	2009/65

Interinstitutionelle Zahl Der Link führt zu den einzelnen Dokumenten dieses Vorhabens.	Link
2016/0337 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) 16336	EUUS Übermittlungsschreiben	Übermittlungsschreiben/COM(2016) 685/Fristbeginn: 8.11.2016 (121630/EU XXV.GP)
11.01.2017	RAT: 5182/17	EUST EU-Vorlage: Offizielles Ratsdokument	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 Swedish Parliament (128444/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)
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 4875/16	EUCM EU-Vorlage: Kommunikationsdokument	Consultation of the European Economic and Social Committee by the Council Consultation of the European Parliament on a proposal for a Council Directive on a Common Corporate Tax Base (122825/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: 5182/17	EUST EU-Vorlage: Offizielles Ratsdokument	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 Swedish Parliament (128444/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: 13730/16	EUST EU-Vorlage: Offizielles Ratsdokument	Vorschlag für eine RICHTLINIE DES RATES über eine Gemeinsame Körperschaftsteuer-Bemessungsgrundlage (120446/EU XXV.GP)
27.11.2019	RAT: 14291/19	EUST EU-Vorlage: Offizielles Ratsdokument	Vorschlag für eine Richtlinie des Rates über eine Gemeinsame Körperschaftsteuer-Bemessungsgrundlage (GKB) - Sachstand (6175/EU XXVII.GP)
06.06.2019	RAT: 9676/19	EUST EU-Vorlage: Offizielles Ratsdokument	Vorschlag für eine Richtlinie des Rates über eine Gemeinsame Körperschaftsteuer-Bemessungsgrundlage (GKB) - Sachstand (69931/EU XXVI.GP)
05.12.2018	RAT: 13024/18	EUST EU-Vorlage: Offizielles Ratsdokument	Vorschlag für eine Richtlinie des Rates über eine Gemeinsame Körperschaftsteuer-Bemessungsgrundlage (GKB) - Sachstand (50939/EU XXVI.GP)

Dok.Nr. Dokumenten der EU-Institutionen zugeordnete, fortlaufende Nummer mit Jahreszahl, um diese eindeutig zu identifizieren.	Links
COM: COM(2016) 685	EUR-Lex IPEX