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

COM: COM(2016) 685 PUBLIC
25.10.2016
deutsch
Frist: 03.01.2017

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	COM (2015)302
COM	COM(2011) 121
COM	C(2012) 8806
COM	SWD(2015) 121
COM	SWD(2016) 341
COM	SWD(2016) 342
INT	2016/0337 (CNS)
ABL	ABl. C 369 vom 17.12.2011, S. 14
ABL	ABl. L 119 vom 4.5.2016, S. 1
ABL	ABl. L 145 vom 30.4.2004, S. 1
ABL	ABl. L 174 vom 1.7.2011, S. 1
ABL	ABl. L 182 vom 29.6.2013, S. 19
ABL	ABl. L 193 vom 19.7.2016, S. 1
ABL	ABl. L 200 vom 7.6.2004, S. 1
ABL	ABl. L 201 vom 27.7.2012, S. 1
ABL	ABl. L 207 vom 18.8.2003, S. 1
ABL	ABl. L 207 vom 18.8.2003, S. 25
ABL	ABl. L 228 vom 16.8.1973, S. 3
ABL	ABl. L 235 vom 23.9.2003, S. 10
ABL	ABl. L 243 vom 11.9.2002, S. 1
ABL	ABl. L 257 vom 28.8.2014, S. 1
ABL	ABl. L 281 vom 23.11.1995, S. 31
ABL	ABl. L 284 vom 30.10.2009, S. 1
ABL	ABl. L 294 vom 10.11.2001, S. 1
ABL	ABl. L 294 vom 10.11.2001, S. 22
ABL	ABl. L 302 vom 17.11.2009, S. 32
ABL	ABl. L 323 vom 9.12.2005, S. 1
ABL	ABl. L 335 vom 17.12.2009, S. 1
ABL	ABl. L 345 vom 19.12.2002, S. 1
ABL	ABl. L 374 vom 31.12.1991, S. 1
ABL	ABl. L 55 vom 28.2.2011, S. 13
ABL	ABl. L 8 vom 12.1.2001, S. 1
RIL	2000/12/EG
RIL	2001/86/EG
RIL	2002/83/EG
RIL	2003/41/EG
RIL	2003/72/EG
RIL	2004/39/EG
RIL	2005/68/EG
RIL	2006/43/EG
RIL	2009/138/EG
RIL	2009/65/EG
RIL	2011/61/EU
RIL	2013/34/EU
RIL	2014/65/EU
RIL	2016/1164/EU
RIL	73/239/EWG
RIL	78/660/EWG
RIL	83/349/EWG
RIL	85/611/EWG
RIL	91/674/EWG
RIL	92/49/EWG
RIL	93/22/EWG
RIL	93/6/EWG
RIL	95/46/EG
RIL	98/26/EG
RIL	98/78/EG
VER	1060/2009
VER	1095/2010
VER	1435/2003
VER	1606/2002
VER	182/2011
VER	2001/86
VER	2003/41
VER	2003/72
VER	2006/43
VER	2009/65
VER	2011/61
VER	2013/34
VER	2014/65
VER	2016/67
VER	2157/2001
VER	236/2012
VER	45/2001
VER	648/2012
VER	78/66
VER	883/2004
VER	909/2014
VER	987/2009

Interinstitutionelle Zahl	Link
2016/0337 CNS

Dok.Nr.	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.	Art	Betreff
08.11.2016	COM: D(2016) 16336	EUUS	Übermittlungsschreiben/COM(2016) 685/Fristbeginn: 8.11.2016 (121630/EU XXV.GP)
11.01.2017	RAT: 5182/17	EUST	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	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	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	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	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	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	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	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	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	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	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	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	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	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	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	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	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	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	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	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	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	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.	Art	Betreff
26.10.2016	RAT: 13730/16	EUST	Vorschlag für eine RICHTLINIE DES RATES über eine Gemeinsame Körperschaftsteuer-Bemessungsgrundlage (120446/EU XXV.GP)
27.11.2019	RAT: 14291/19	EUST	Vorschlag für eine Richtlinie des Rates über eine Gemeinsame Körperschaftsteuer-Bemessungsgrundlage (GKB) - Sachstand (6175/EU XXVII.GP)
06.06.2019	RAT: 9676/19	EUST	Vorschlag für eine Richtlinie des Rates über eine Gemeinsame Körperschaftsteuer-Bemessungsgrundlage (GKB) - Sachstand (69931/EU XXVI.GP)
05.12.2018	RAT: 13024/18	EUST	Vorschlag für eine Richtlinie des Rates über eine Gemeinsame Körperschaftsteuer-Bemessungsgrundlage (GKB) - Sachstand (50939/EU XXVI.GP)

Dok.Nr.	Links
COM: COM(2016) 685	EUR-Lex IPEX