Commission Staff Working Document/Impact Assessment Report accompanying the document proposal for a Council Directive amending Directives 2003/49/EC, 2009/133/EC, 2011/96/EU, (EU) 2016/1164, (EU) 2017/1852, (EU) 2025/50 as regards the simplification of the Union framework on direct taxation and supporting growth and competitiveness of the EU (80177/EU XXVIII.GP)

COM: SWD(2026) 561 PUBLIC
24.06.2026
englisch

EU-V: Berichte u. Beratungsergebnisse

Commission Staff Working Document/Impact Assessment Report accompanying the document proposal for a Council Directive amending Directives 2003/49/EC, 2009/133/EC, 2011/96/EU, (EU) 2016/1164, (EU) 2017/1852, (EU) 2025/50 as regards the simplification of the Union framework on direct taxation and supporting growth and competitiveness of the EU

Erstellt am 24.06.2026

Eingelangt am 25.06.2026, Europäische Kommission - Österr. Parlament

COM: SWD(2026) 561 final PDF

Linkart	verknüpfte Inhalte
COM Kommission	COM/2009/0179
COM Kommission	COM(2025) 870
COM Kommission	COM(2025)270
COM Kommission	COM(2026) 560
COM Kommission	C(2025) 4319
COM Kommission	SEC(2026) 560
COM Kommission	SWD(2023) 308
COM Kommission	SWD/2023/216
COM Kommission	SWD(2026) 560
COM Kommission	SWD(2026) 562
EGH Urteile des EGH	Case C-196/04
EGH Urteile des EGH	Case C-247/08
RAT Rat	EUCO 1/25
RAT Rat	2020/06
RMA Ratsmateriencodes	DAC 1
RIL Richtlinien	(ATAD I) Directive (EU) 2016/1164
RIL Richtlinien	(EU) 2016/1164, (EU) 2017/1852
RIL Richtlinien	(EU) 2022/2523
RIL Richtlinien	2003/49/EC
RIL Richtlinien	2009/133/EC
RIL Richtlinien	2011/96/EU
RIL Richtlinien	2014/86/EU
RIL Richtlinien	2015/121/EU
RIL Richtlinien	90/434/EEC
RIL Richtlinien	90/435/EEC
RMI Ministerrat des Rates	European Council
VER Verordnungen	1435/2003
VER Verordnungen	2157/2001

Interinstitutionelle Zahl Der Link führt zu den einzelnen Dokumenten dieses Vorhabens.	Link
2026/0163 CNS

Dok.Nr. Dokumenten der EU-Institutionen zugeordnete, fortlaufende Nummer mit Jahreszahl, um diese eindeutig zu identifizieren.	Betreff
COM: COM(2026) 560	Proposal for a Council Directive amending Directives 2003/49/EC, 2009/133/EC, 2011/96/EU, (EU) 2016/1164, (EU) 2017/1852, (EU) 2025/50 as regards the simplification of the Union framework on direct taxation and supporting growth and competitiveness of the EU (80174/EU XXVIII.GP)
COM: SEC(2026) 560
COM: SWD(2026) 560	Commission Staff Working Document/Subsidiarity Grid accompanying the document proposal for a Council Directive amending Directives 2003/49/EC, 2009/133/EC, 2011/96/EU, (EU) 2016/1164, (EU)2017/1852, (EU) 2025/50 as regards the simplification of the Union framework on direct taxation and supporting growth and competitiveness of the EU (80178/EU XXVIII.GP)
COM: SWD(2026) 562	Commission Staff Working Document/Executive Summary of the Impact Assessment Report accompanying the document proposal for a Council Directive amending Directives 2003/49/EC, 2009/133/EC, 2011/96/EU, (EU) 2016/1164, (EU) 2017/1852, (EU) 2025/50 as regards the simplification of the Union framework on direct taxation and supporting growth and competitiveness of the EU (80176/EU XXVIII.GP)

Thema
Binnenmarkt und Wettbewerb
Steuerwesen

Datum	Dok.Nr. Dokumenten der EU-Institutionen zugeordnete, fortlaufende Nummer mit Jahreszahl, um diese eindeutig zu identifizieren.	Art	Betreff
24.06.2026	COM: COM(2026) 560	EURE EU-Vorlage Richtlinienentwürfe	Proposal for a Council Directive amending Directives 2003/49/EC, 2009/133/EC, 2011/96/EU, (EU) 2016/1164, (EU) 2017/1852, (EU) 2025/50 as regards the simplification of the Union framework on direct taxation and supporting growth and competitiveness of the EU (80174/EU XXVIII.GP)
24.06.2026	COM: SWD(2026) 560	EUB EU-Vorlage Berichte u. Beratungsergebnisse	Commission Staff Working Document/Subsidiarity Grid accompanying the document proposal for a Council Directive amending Directives 2003/49/EC, 2009/133/EC, 2011/96/EU, (EU) 2016/1164, (EU)2017/1852, (EU) 2025/50 as regards the simplification of the Union framework on direct taxation and supporting growth and competitiveness of the EU (80178/EU XXVIII.GP)
24.06.2026	COM: SWD(2026) 562	EUB EU-Vorlage Berichte u. Beratungsergebnisse	Commission Staff Working Document/Executive Summary of the Impact Assessment Report accompanying the document proposal for a Council Directive amending Directives 2003/49/EC, 2009/133/EC, 2011/96/EU, (EU) 2016/1164, (EU) 2017/1852, (EU) 2025/50 as regards the simplification of the Union framework on direct taxation and supporting growth and competitiveness of the EU (80176/EU XXVIII.GP)
24.06.2026	RAT: 11141/26	EUST EU-Vorlage: Offizielles Ratsdokument	Proposal for a COUNCIL DIRECTIVE amending Directives 2003/49/EC, 2009/133/EC, 2011/96/EU, (EU) 2016/1164, (EU)2017/1852, (EU) 2025/50 as regards the simplification of the Union framework on direct taxation and supporting growth and competitiveness of the EU (79961/EU XXVIII.GP)

Datum	Dok.Nr. Dokumenten der EU-Institutionen zugeordnete, fortlaufende Nummer mit Jahreszahl, um diese eindeutig zu identifizieren.	Art	Betreff
24.06.2026	RAT: 11141/26	EUST EU-Vorlage: Offizielles Ratsdokument	Proposal for a COUNCIL DIRECTIVE amending Directives 2003/49/EC, 2009/133/EC, 2011/96/EU, (EU) 2016/1164, (EU)2017/1852, (EU) 2025/50 as regards the simplification of the Union framework on direct taxation and supporting growth and competitiveness of the EU (79961/EU XXVIII.GP)