Vorschlag für eine RICHTLINIE DES RATES über eine Gemeinsame Körperschaftsteuer-Bemessungsgrundlage (120446/EU XXV.GP)

RAT: 13730/16 PUBLIC
26.10.2016
deutsch (Orginalsprache englisch)

EU-V: U32 Offizielles Ratsdokument

Vorschlag für eine RICHTLINIE DES RATES über eine Gemeinsame Körperschaftsteuer-Bemessungsgrundlage

Gruppe: Gruppe "Steuerfragen" – Direkte Besteuerung

betrifft Sitzung am 03.11.2016

Erstellt am 26.10.2016 von: Steuerpolitik, Ausfuhrkredite und Regionalpolitik

Eingelangt am 27.10.2016, U32 Übermittlung

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Datum EU-Datenbanknr. Dokument der EU-Vorlage Sprache Einstufung
26.10.2016 120343/EU XXV.GP
englisch PUBLIC

EU-Vorlage: U32 Offizielles Ratsdokument

Proposal for a COUNCIL DIRECTIVE on a Common Corporate Tax Base

Eingelangt am 26.10.2016, U32 Übermittlung

26.10.2016 120479/EU XXV.GP
deutsch PUBLIC

EU-Vorlage: U32 Offizielles Ratsdokument

ANHÄNGE des Vorschlags für eine Richtlinie des Rates über eine Gemeinsame Körperschaftsteuer-Bemessungsgrundlage

Eingelangt am 27.10.2016, U32 Übermittlung

26.10.2016 120344/EU XXV.GP
englisch PUBLIC

EU-Vorlage: U32 Offizielles Ratsdokument

ANNEXES to the Proposal for a Council Directive on a Common Corporate Tax Base

Eingelangt am 26.10.2016, U32 Übermittlung

26.10.2016 120577/EU XXV.GP
englisch PUBLIC

EU-Vorlage: U32 Offizielles Ratsdokument

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)

Eingelangt am 27.10.2016, U32 Übermittlung

26.10.2016 120711/EU XXV.GP
deutsch PUBLIC

EU-Vorlage: U32 Offizielles Ratsdokument

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)

Eingelangt am 28.10.2016, U32 Übermittlung

26.10.2016 120569/EU XXV.GP
englisch PUBLIC

EU-Vorlage: U32 Offizielles Ratsdokument

COMMISSION STAFF WORKING DOCUMENT EXECUTIVE SUMMARY OF THE IMPACT ASSESSMENT Accompanying the document Proposals for a Council Directive on a Common Corporate Tax Base and a Common Consolidated Corporate Tax Base (CCCTB)

Eingelangt am 27.10.2016, U32 Übermittlung

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Datum Dok.Nr.
Art Betreff
28.10.2016 RAT: CM 4394/16 EUTO
Working Party on Tax Questions - Direct Taxation Date: 3 November 2016 Time: 10.00 Venue: COUNCIL LEX BUILDING Rue de la Loi 145, 1048 BRUSSELS (120647/EU XXV.GP)
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Interinstitutionelle Zahl
Link
2016/0337 CNS
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Code Sachgebiet
FISC 170 Steuerfragen
IA 99 Internationale Übereinkommen
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Datum Dok.Nr.
Art Betreff
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)
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)
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: 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: 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: 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)
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: 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)
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)
20.04.2018 RAT: 8155/18 EUST
Proposal for a Council Directive on a Common Corporate Tax Base (CCTB) - Specific provisions for evaluating the impact on national tax revenues (18513/EU XXVI.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)
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)
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)
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)
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Datum Dok.Nr.
Art Betreff
27.11.2019 RAT: 14291/19 EUST
Vorschlag für eine Richtlinie des Rates über eine Gemeinsame Körperschaftsteuer-Bemessungsgrundlage (GKB) - Sachstand (6175/EU XXVII.GP)
12.05.2017 RAT: 9019/17 EUST
Gemeinsame Körperschaftsteuer-Bemessungsgrundlage - Vorschlag für eine Richtlinie des Rates über eine Gemeinsame Körperschaftsteuer-Bemessungsgrundlage (GKB) = Orientierungsaussprache (143429/EU XXV.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)
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Datum Dok.Nr.
Art Betreff
04.11.2016 RAT: 13906/16 EUTO
3495. Tagung des RATES DER EUROPÄISCHEN UNION (Wirtschaft und Finanzen) Termin: 8. November 2016 Uhrzeit: 10.30 Uhr Ort: Brüssel (121322/EU XXV.GP)
18.05.2017 RAT: 9372/17 EUTO
3543. Tagung des RATES DER EUROPÄISCHEN UNION (Wirtschaft und Finanzen) Termin: 23. Mai 2017 Uhrzeit: 10.00 Uhr Ort: Brüssel (144044/EU XXV.GP)
04.11.2016 RAT: 13906/16 EUTO
3495. Tagung des RATES DER EUROPÄISCHEN UNION (Wirtschaft und Finanzen) Termin: 8. November 2016 Uhrzeit: 10.30 Uhr Ort: Brüssel (121322/EU XXV.GP)
24.10.2016 RAT: CM 4519/16 EUTO
3495. Tagung des RATES DER EUROPÄISCHEN UNION (Wirtschaft und Finanzen) Termin: 8. November 2016 Uhrzeit: 10.30 Uhr Ort: RAT JUSTUS-LIPSIUS-GEBÄUDE Rue de la Loi 175, 1048 BRÜSSEL (120042/EU XXV.GP)
05.01.2018 RAT: CM 1037/18 EUTO
Working Party on Tax Questions (Direct Taxation - CCTB) Date: 18 January 2018 Time: 10.00 Venue: COUNCIL EUROPA BUILDING Rue de la Loi 155, 1048 BRUSSELS (7072/EU XXVI.GP)
19.01.2018 RAT: CM 1234/18 EUTO
Working Party on Tax Questions (Direct Taxation - CCTB) Date: 1 February 2018 Time: 10.00 Venue: COUNCIL EUROPA BUILDING Rue de la Loi 155, 1048 BRUSSELS (9202/EU XXVI.GP)
01.02.2017 RAT: CM 1421/17 EUTO
Working Party on Tax Questions (Direct Taxation - CCTB) Date: 16 February 2017 Time: 10.00 Venue: COUNCIL EUROPA BUILDING Rue de la Loi 155, 1048 BRUSSELS (131067/EU XXV.GP)
07.03.2017 RAT: CM 1907/17 EUTO
Working Party on Tax Questions (Direct Taxation - CCTB) Date: 23 March 2017 Time: 10.00 Venue: COUNCIL EUROPA BUILDING Rue de la Loi 155, 1048 BRUSSELS (135660/EU XXV.GP)
19.04.2017 RAT: CM 2458/17 EUTO
Working Party on Tax Questions (Direct Taxation - CCTB) - MORNING ONLY Date: 26 April 2017 Time: 10.00 Venue: COUNCIL LEX BUILDING Rue de la Loi 145, 1048 BRUSSELS (140291/EU XXV.GP)
22.05.2017 RAT: CM 2926/17 EUTO
Working Party on Tax Questions (Direct Taxation - CCTB) and Working Party on Tax Questions (Direct Taxation - IRD) Date: 30 May 2017 Time: 10.00 Venue: COUNCIL JUSTUS LIPSIUS BUILDING Rue de la Loi 175, 1048 BRUSSELS (144247/EU XXV.GP)
06.09.2017 RAT: CM 3935/17 EUTO
Working Party on Tax Questions (Direct Taxation - CCTB) Date: 21 September 2017 Time: 10.00 Venue: COUNCIL EUROPA BUILDING Rue de la Loi 155, 1048 BRUSSELS (153374/EU XXV.GP)
26.09.2017 RAT: CM 4224/17 EUTO
Working Party on Tax Questions (Direct Taxation - CCTB) Date: 3 October 2017 Time: 10.00 Venue: COUNCIL EUROPA BUILDING Rue de la Loi 155, 1048 BRUSSELS (155534/EU XXV.GP)
04.10.2017 RAT: CM 4352/17 EUTO
Working Party on Tax Questions (Direct Taxation - CCTB) Date: 16 October 2017 Time: 10.00 Venue: COUNCIL JUSTUS LIPSIUS BUILDING Rue de la Loi 175, 1048 BRUSSELS (156567/EU XXV.GP)
03.07.2017 RAT: CM 3514/17 EUTO
Working Party on Tax Questions (Direct Taxation - CCTB) Date: 12 July 2017 Time: 10.00 Venue: COUNCIL JUSTUS LIPSIUS BUILDING Rue de la Loi 175, 1048 BRUSSELS (149387/EU XXV.GP)
28.10.2016 RAT: CM 4394/16 EUTO
Working Party on Tax Questions - Direct Taxation Date: 3 November 2016 Time: 10.00 Venue: COUNCIL LEX BUILDING Rue de la Loi 145, 1048 BRUSSELS (120647/EU XXV.GP)
04.11.2016 RAT: 13906/16 EUTO
3495. Tagung des RATES DER EUROPÄISCHEN UNION (Wirtschaft und Finanzen) Termin: 8. November 2016 Uhrzeit: 10.30 Uhr Ort: Brüssel (121322/EU XXV.GP)
18.05.2017 RAT: 9372/17 EUTO
3543. Tagung des RATES DER EUROPÄISCHEN UNION (Wirtschaft und Finanzen) Termin: 23. Mai 2017 Uhrzeit: 10.00 Uhr Ort: Brüssel (144044/EU XXV.GP)
24.10.2016 RAT: CM 4519/16 EUTO
3495. Tagung des RATES DER EUROPÄISCHEN UNION (Wirtschaft und Finanzen) Termin: 8. November 2016 Uhrzeit: 10.30 Uhr Ort: RAT JUSTUS-LIPSIUS-GEBÄUDE Rue de la Loi 175, 1048 BRÜSSEL (120042/EU XXV.GP)
15.05.2017 RAT: 9182/17 EUTO
2628. Tagung des AUSSCHUSSES DER STÄNDIGEN VERTRETER (2. Teil) Termin: 17. Mai 2017 Uhrzeit: 10.00 Uhr Ort: Brüssel (143360/EU XXV.GP)
12.05.2017 RAT: CM 2755/17 EUTO
2628. Tagung des AUSSCHUSSES DER STÄNDIGEN VERTRETER (2. Teil) Termin: 17. Mai 2017 Uhrzeit: 10.00 Uhr Ort: RAT EUROPA-GEBÄUDE Rue de la Loi 155, 1048 BRÜSSEL (143137/EU XXV.GP)
15.05.2017 RAT: 9182/17 EUTO
2628. Tagung des AUSSCHUSSES DER STÄNDIGEN VERTRETER (2. Teil) Termin: 17. Mai 2017 Uhrzeit: 10.00 Uhr Ort: Brüssel (143360/EU XXV.GP)
12.05.2017 RAT: CM 2755/17 EUTO
2628. Tagung des AUSSCHUSSES DER STÄNDIGEN VERTRETER (2. Teil) Termin: 17. Mai 2017 Uhrzeit: 10.00 Uhr Ort: RAT EUROPA-GEBÄUDE Rue de la Loi 155, 1048 BRÜSSEL (143137/EU XXV.GP)
15.05.2017 RAT: 9182/17 EUTO
2628. Tagung des AUSSCHUSSES DER STÄNDIGEN VERTRETER (2. Teil) Termin: 17. Mai 2017 Uhrzeit: 10.00 Uhr Ort: Brüssel (143360/EU XXV.GP)
28.10.2016 RAT: CM 4567/16 EUTO
2603. Tagung des AUSSCHUSSES DER STÄNDIGEN VERTRETER (2. Teil) Termin: 4. November 2016 Uhrzeit: 10.00 Uhr Ort: RAT JUSTUS-LIPSIUS-GEBÄUDE Rue de la Loi 175, 1048 BRÜSSEL (120864/EU XXV.GP)
31.10.2016 RAT: 13895/16 EUTO
2603. Tagung des AUSSCHUSSES DER STÄNDIGEN VERTRETER (2. Teil) Termin: 4. November 2016 Uhrzeit: 10.00 Uhr Ort: Brüssel (120991/EU XXV.GP)
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