Vorschlag für eine Richtlinie des Rates zur Festlegung von Vorschriften für die Unternehmensbesteuerung einer signifikanten digitalen Präsenz (15707/EU XXVI.GP)

COM: COM(2018) 147 PUBLIC
21.03.2018
deutsch
Frist: 17.05.2018

EU-V: Richtlinienentwürfe

Vorschlag für eine Richtlinie des Rates zur Festlegung von Vorschriften für die Unternehmensbesteuerung einer signifikanten digitalen Präsenz

Erstellt am 21.03.2018

Eingelangt am 21.03.2018, Europäische Kommission - Österr. Parlament

  • COM: COM(2018) 147 final PDF

 Aufklappen
Linkart Link
COM
COM(2015) 192
COM
COM(2015) 302
COM
COM(2016)0683
COM
COM(2016)0685
COM
COM(2018) 148
COM
SWD(2018) 81
COM
SWD(2018) 82
INT
2016/0336 (CNS)
INT
2016/0337 (CNS)
INT
2018/0072 (CNS)
RAT
EUCO 14/17
RMA
ECOFIN 1092
RMA
FISC 346
RAG
Verkehr
ABL
ABl. C 369 vom 17.12.2011, S. 14
ABL
ABl. L 119 vom 4.5.2016, S. 1
RIL
2006/112/EG
RIL
95/46/EG
VER
2016/67
VER
282/2011
 Aufklappen
Interinstitutionelle Zahl
Link
2018/0072 CNS
 Aufklappen
 Aufklappen
Thema
Steuerwesen
 Aufklappen
Datum Dok.Nr.
Art Betreff
22.03.2018 COM: D(2018) 4785 EUUS
Übermittlungsschreiben/COM(2018) 147/Fristbeginn: 22.3.2018 (15864/EU XXVI.GP)
21.03.2018 COM: SWD(2018) 81 EUB
Commission Staff Working Document/Impact Assessment/Accompanying the document Proposal for a Council Directive laying down rules relating to the corporate taxation of a significant digital presence and Proposal for a Council Directive on the common system of a digital services tax on revenues resulting from the provision of certain digital services (15708/EU XXVI.GP)
21.03.2018 COM: SWD(2018) 82 EUB
Arbeitsunterlage der Kommissionsdienststellen/Zusammenfassung der Folgenabschätzung/Begleitunterlage zum Vorschlag für eine Richtlinie des Rates zur Festlegung von Vorschriften für die Unternehmensbesteuerung einer signifikanten digitalen Präsenz/Vorschlag für eine Richtlinie des Rates zum gemeinsamen System einer Digitalsteuer auf Erträge aus der Erbringung bestimmter digitaler Dienstleistungen (15709/EU XXVI.GP)
23.05.2018 RAT: 9153/18 EUST
Proposal for a COUNCIL DIRECTIVE laying down rules relating to the corporate taxation of a significant digital presence [7419/18 - COM(2018) 147 final] Proposal for a COUNCIL DIRECTIVE on the common system of a digital services tax on revenues resulting from the provision of certain digital services [7420/18 - COM(2018) 148 final] - Reasoned opinion on the application of the Principles of Subsidiarity and Proportionality/Cover note from the Danish Parliament (22242/EU XXVI.GP)
06.06.2018 RAT: 9809/18 EUST
Proposal for a COUNCIL DIRECTIVE on the common system of a digital services tax on revenues resulting from the provision of certain digital services [7420/18 - COM(2018) 148 final] - Opinion on the application of the Principles of Subsidiarity and Proportionality/Note from the Spanish Parliament (24903/EU XXVI.GP)
07.06.2018 RAT: 9843/18 EUST
Proposal for a COUNCIL DIRECTIVE on the common system of a digital services tax on revenues resulting from the provision of certain digital services [7420/18 - COM(2018) 148 final] - Opinion on the application of the Principles of Subsidiarity and Proportionality/Note from the Maltese Parliament (25072/EU XXVI.GP)
22.05.2018 RAT: 9136/18 EUST
Proposal for a COUNCIL DIRECTIVE laying down rules relating to the corporate taxation of a significant digital presence [7419/18 - COM(2018) 147 final] Proposal for a COUNCIL DIRECTIVE on the common system of a digital services tax on revenues resulting from the provision of certain digital services [7420/18 - COM(2018) 148 final] - Reasoned opinion on the application of the Principles of Subsidiarity and Proportionality/Cover note from the Irish Parliament (22161/EU XXVI.GP)
25.06.2018 RAT: 10459/18 EUST
COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL Time to establish a modern, fair and efficient taxation standard for the digital economy [7418/18 - COM(2018) 146 final] Proposal for a COUNCIL DIRECTIVE laying down rules relating to the corporate taxation of a significant digital presence [7419/18 - COM(2018) 147 final] Proposal for a COUNCIL DIRECTIVE on the common system of a digital services tax on revenues resulting from the provision of certain digital services [7420/18 - COM(2018) 148 final] - Opinion on the application of the Principles of Subsidiarity and Proportionality/Cover note from the Belgian House of Representatives (28152/EU XXVI.GP)
06.04.2018 RAT: CM 2263/18 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 laying down rules relating to the corporate taxation of a significant digital presence [ref. 2018/0072 (CNS) - COM(2018) 147 final - doc. 7419/18] (16825/EU XXVI.GP)
30.07.2018 RAT: 11484/18 EUST
OPINION of the European Economic and Social Committee - Proposal for a Council Directive laying down rules relating to the corporate taxation of a significant digital presence [COM(2018) 147 final - 2018/0072 (CNS)] - Proposal for a Council Directive on the common system of a digital services tax on revenues resulting from the provision of certain digital services [COM(2018) 148 final - 2018/0073 (CNS)] (32323/EU XXVI.GP)
08.06.2018 RAT: 9845/18 EUST
Proposal for a COUNCIL DIRECTIVE laying down rules relating to the corporate taxation of a significant digital presence [7419/18 - COM(2018) 147 final] Proposal for a COUNCIL DIRECTIVE on the common system of a digital services tax on revenues resulting from the provision of certain digital services [7420/18 - COM(2018) 148 final] - Opinion on the application of the Principles of Subsidiarity and Proportionality/NOTE from the Dutch House of Representatives (25418/EU XXVI.GP)
06.06.2018 RAT: 9809/18 EUST
Proposal for a COUNCIL DIRECTIVE on the common system of a digital services tax on revenues resulting from the provision of certain digital services [7420/18 - COM(2018) 148 final] - Opinion on the application of the Principles of Subsidiarity and Proportionality/Note from the Spanish Parliament (24903/EU XXVI.GP)
07.06.2018 RAT: 9843/18 EUST
Proposal for a COUNCIL DIRECTIVE on the common system of a digital services tax on revenues resulting from the provision of certain digital services [7420/18 - COM(2018) 148 final] - Opinion on the application of the Principles of Subsidiarity and Proportionality/Note from the Maltese Parliament (25072/EU XXVI.GP)
23.05.2018 RAT: 9153/18 EUST
Proposal for a COUNCIL DIRECTIVE laying down rules relating to the corporate taxation of a significant digital presence [7419/18 - COM(2018) 147 final] Proposal for a COUNCIL DIRECTIVE on the common system of a digital services tax on revenues resulting from the provision of certain digital services [7420/18 - COM(2018) 148 final] - Reasoned opinion on the application of the Principles of Subsidiarity and Proportionality/Cover note from the Danish Parliament (22242/EU XXVI.GP)
 Aufklappen
Datum Dok.Nr.
Art Betreff
22.03.2018 RAT: 7419/18 EUST
Vorschlag für eine RICHTLINIE DES RATES zur Festlegung von Vorschriften für die Unternehmensbesteuerung einer signifikanten digitalen Präsenz (15784/EU XXVI.GP)
 Aufklappen
Datum Dok.Nr.
Art Betreff
27.11.2018 NON: 1227/18 EUTO
132. Plenartagung Ausschuss der Regionen, 5./6. Dezember 2018/Entwurf der Tagesordnung (44890/EU XXVI.GP)
07.11.2018 NON: 1107/18 EUTO
132. Plenartagung Ausschuss der Regionen, 5./6.12.2018/Entwurf der Tagesordnung (41390/EU XXVI.GP)
13.11.2018 NON: 1148/18 EUTO
132. Plenartagung Ausschuss der Regionen, 5./6.12.2018/Entwurf der Tagesordnung (42382/EU XXVI.GP)
Dok.Nr.
Links
COM: COM(2018) 147 EUR-Lex IPEX