Vorschlag für eine RICHTLINIE DES EUROPÄISCHEN PARLAMENTS UND DES RATES zur Änderung der Richtlinie 2013/34/EU im Hinblick auf die Offenlegung von Ertragsteuerinformationen durch bestimmte Unternehmen und Zweigniederlassungen (100103/EU XXV.GP)

RAT: 7949/16 PUBLIC
14.04.2016
deutsch (Orginalsprache englisch)

EU-V: U32 Offizielles Ratsdokument

Vorschlag für eine RICHTLINIE DES EUROPÄISCHEN PARLAMENTS UND DES RATES zur Änderung der Richtlinie 2013/34/EU im Hinblick auf die Offenlegung von Ertragsteuerinformationen durch bestimmte Unternehmen und Zweigniederlassungen

Gruppe: Gruppe "Gesellschaftsrecht"

betrifft Sitzung am 28.04.2016

Erstellt am 14.04.2016 von: Wettbewerb, Zollunion, Gesellschaftsrecht, geistiges Eigentum, öffentliches Beschaffungswesen

Eingelangt am 14.04.2016, U32 Übermittlung

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COM
COM (2016) 24
COM
COM(2014) 910
COM
COM(2015) 302
COM
COM(2015) 610
COM
COM(2016) 198
COM
SWD(2016) 117
COM
SWD(2016) 118
EGH
Rechtssache C-97/96
INT
2016/0107 (COD)
RMA
CODEC 461
RMA
COMPET 156
RMA
DRS 6
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ECOFIN 289
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ABl. C 369 vom 17.12.2011, S. 14
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ABl. L 176 vom 27.6.2013, S. 338
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ABl. L 182 vom 29.6.2013, S. 19
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ABl. L 395 vom 30.12.1989, S. 36
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2002/87/EG
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2006/43/EG
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2006/48/EG
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2006/49/EG
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77/799/EWG
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89/666/EWG
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2002/87
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2006/48
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2006/49
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2013/36
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575/2013
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648/2012
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Datum EU-Datenbanknr. Dokument der EU-Vorlage Sprache Einstufung
14.04.2016 100073/EU XXV.GP
englisch PUBLIC

EU-Vorlage: U32 Offizielles Ratsdokument

Proposal for a DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches

Eingelangt am 14.04.2016, U32 Übermittlung
14.04.2016 100104/EU XXV.GP
englisch PUBLIC

EU-Vorlage: U32 Offizielles Ratsdokument

COMMISSION STAFF WORKING DOCUMENT IMPACT ASSESSMENT assessing the potential for further transparency on income tax information Accompanying the document Proposal for a Directive of the European Parliament and of the Council amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches

Eingelangt am 14.04.2016, U32 Übermittlung
14.04.2016 100664/EU XXV.GP
deutsch PUBLIC

EU-Vorlage: U32 Offizielles Ratsdokument

ARBEITSUNTERLAGE DER KOMMISSIONSDIENSTSTELLEN ZUSAMMENFASSUNG DER FOLGENABSCHÄTZUNG Auslotung des Potenzials für mehr Transparenz bei den Ertragsteuerinformationen Begleitunterlage zum/zur Vorschlag für eine Richtlinie des Europäischen Parlaments und des Rates zur Änderung der Richtlinie 2013/34/EU im Hinblick auf die Offenlegung von Ertragsteuerinformationen durch bestimmte Unternehmen und Zweigniederlassungen

Eingelangt am 19.04.2016, U32 Übermittlung
14.04.2016 100101/EU XXV.GP
englisch PUBLIC

EU-Vorlage: U32 Offizielles Ratsdokument

COMMISSION STAFF WORKING DOCUMENT EXECUTIVE SUMMARY OF THE IMPACT ASSESSMENT assessing the potential for further transparency on income tax information Accompanying the document Proposal for a Directive of the European Parliament and of the Council amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches

Eingelangt am 14.04.2016, U32 Übermittlung
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Datum Dok.Nr.
Art Betreff
14.04.2016 RAT: CM 2154/16 EUTO
Working Party on Company Law Date: 28 April 2016 Time: 10.00 Venue: COUNCIL JUSTUS LIPSIUS BUILDING Rue de la Loi 175, 1048 BRUSSELS (100109/EU XXV.GP)
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Interinstitutionelle Zahl
Link
2016/0107 COD Legislative Observatory
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Code Sachgebiet
DRS 6 Gesellschaftsrecht
COMPET 156 Wettbewerbsfähigkeit (Binnenmarkt/Industrie)
ECOFIN 289 Wirtschafts- und Finanzfragen
FISC 53 Steuerfragen
CODEC 461 Mitentscheidungsverfahren
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Thema
Binnenmarkt und Wettbewerb
Institutionelle Fragen
Justiz und Inneres
Steuerwesen
Wirtschaft, Währung & Finanzen
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Datum Dok.Nr.
Art Betreff
10.10.2016 RAT: 12987/16 EUST
Proposal for a DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches doc. 7949/16 DRS 6 COMPET 156 ECOFIN 289 FISC 53 CODEC 461 - COM (2016) 198 final - Opinion on the application of the Principles of Subsidiarity and Proportionality/COVER NOTE from Romanian Chamber of Deputies (118153/EU XXV.GP)
20.06.2016 RAT: 10440/16 EUST
Proposal for a DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches doc.7949/16 DRS 6 COMPET 156 ECOFIN 289 FISC 53 CODEC 461 - COM (2016) 198 FINAL - Reasoned opinion on the application of the Principles of Subsidiarity and Proportionality/Cover note from the Parliament of Ireland (108630/EU XXV.GP)
21.06.2016 RAT: 10498/16 EUST
Proposal for a DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches doc.7949/16 DRS 6 COMPET 156 ECOFIN 289 FISC 53 CODEC 461 - COM (2016) 198 FINAL - Reasoned opinion on the application of the Principles of Subsidiarity and Proportionality/Cover note from Sveriges Riksdag (108832/EU XXV.GP)
30.06.2016 RAT: 10751/16 EUST
Proposal for a DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches doc. 7949/16 DRS 6 COMPET 156 ECOFIN 289 FISC 53 CODEC 461 - COM (2016) 198 final - Reasoned opinion on the application of the Principles of Subsidiarity and Proportionality/Cover note from Portuguese Parliament (109822/EU XXV.GP)
05.08.2016 RAT: 11639/16 EUST
Proposal for a DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches doc. 7949/16 DRS 6 COMPET 156 ECOFIN 289 FISC 53 CODEC 461 - COM (2016) 198 final - Reasoned opinion on the application of the Principles of Subsidiarity and Proportionality/Cover note from Senato della Repubblica (113307/EU XXV.GP)
25.04.2016 RAT: CM 2483/16 EUCM
Consultation of the European Economic and Social Committee by the Council on a proposal for a Directive of the European Parliament and of the Council amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches [ref. 2016/0107 (COD) - COM(2016) 198 final - 7949/16] (101325/EU XXV.GP)
20.09.2021 RAT: 11832/21 EUST
Entwurf einer RICHTLINIE DES EUROPÄISCHEN PARLAMENTS UND DES RATES zur Änderung der Richtlinie 2013/34/EU im Hinblick auf die Offenlegung von Ertragsteuerinformationen durch bestimmte Unternehmen und Zweigniederlassungen (erste Lesung) – Annahme des Standpunkts des Rates in erster Lesung und der Begründung des Rates (73423/EU XXVII.GP)
15.09.2021 RAT: 9722/21 EUST
Standpunkt des Rates in erster Lesung im Hinblick auf den Erlass einer RICHTLINIE DES EUROPÄISCHEN PARLAMENTS UND DES RATES zur Änderung der Richtlinie 2013/34/EU im Hinblick auf die Offenlegung von Ertragsteuerinformationen durch bestimmte Unternehmen und Zweigniederlassungen (72811/EU XXVII.GP)
20.06.2016 RAT: 10440/16 EUST
Proposal for a DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches doc.7949/16 DRS 6 COMPET 156 ECOFIN 289 FISC 53 CODEC 461 - COM (2016) 198 FINAL - Reasoned opinion on the application of the Principles of Subsidiarity and Proportionality/Cover note from the Parliament of Ireland (108630/EU XXV.GP)
21.06.2016 RAT: 10498/16 EUST
Proposal for a DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches doc.7949/16 DRS 6 COMPET 156 ECOFIN 289 FISC 53 CODEC 461 - COM (2016) 198 FINAL - Reasoned opinion on the application of the Principles of Subsidiarity and Proportionality/Cover note from Sveriges Riksdag (108832/EU XXV.GP)
30.06.2016 RAT: 10751/16 EUST
Proposal for a DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches doc. 7949/16 DRS 6 COMPET 156 ECOFIN 289 FISC 53 CODEC 461 - COM (2016) 198 final - Reasoned opinion on the application of the Principles of Subsidiarity and Proportionality/Cover note from Portuguese Parliament (109822/EU XXV.GP)
10.10.2016 RAT: 12987/16 EUST
Proposal for a DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches doc. 7949/16 DRS 6 COMPET 156 ECOFIN 289 FISC 53 CODEC 461 - COM (2016) 198 final - Opinion on the application of the Principles of Subsidiarity and Proportionality/COVER NOTE from Romanian Chamber of Deputies (118153/EU XXV.GP)
05.08.2016 RAT: 11639/16 EUST
Proposal for a DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches doc. 7949/16 DRS 6 COMPET 156 ECOFIN 289 FISC 53 CODEC 461 - COM (2016) 198 final - Reasoned opinion on the application of the Principles of Subsidiarity and Proportionality/Cover note from Senato della Repubblica (113307/EU XXV.GP)
14.10.2016 RAT: 12644/16 EUST
Proposal for a Directive of the European Parliament and of the Council amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches (CBCR) - Presidency compromise text (118938/EU XXV.GP)
11.11.2016 RAT: 14254/16 EUST
Proposal for a Directive of the European Parliament and of the Council amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches (CBCR) - Presidency compromise text (122230/EU XXV.GP)
11.11.2016 RAT: 14384/16 EUST
Vorschlag für eine Richtlinie des Europäischen Parlaments und des Rates zur Änderung der Richtlinie 2013/34/EU im Hinblick auf die Offenlegung von Ertragsteuerinformationen durch bestimmte Unternehmen und Zweigniederlassungen (123394/EU XXV.GP)
27.10.2017 RAT: 13685/17 EUST
Proposal for Directive of the European Parliament and the Couuncil amending Directive 2013/34/EU as regards disclousure of income tax information by certain undertakings and branches (CBCR) - Presidency compromise proposal (159908/EU XXV.GP)
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Datum Dok.Nr.
Art Betreff
03.03.2021 RAT: 6616/21 EUST
Proposal for a Directive of the European Parliament and of the Council amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches (CBCR) - Mandate for negociations with the European Parliament (52662/EU XXVII.GP)
22.06.2017 RAT: 10525/17 EUST
Proposal for Directive of the European Parliament and the Council amending Directive 2013/34/EU as regards disclousure of income tax information by certain undertakings and branches (CBCR) - State of play (148343/EU XXV.GP)
02.12.2016 RAT: 15014/16 EUST
Proposal for a Directive of the European Parliament and of the Council amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches (CBCR) - Presidency compromise text (125207/EU XXV.GP)
19.12.2016 RAT: 15243/16 EUST
Proposal for a Directive of the European Parliament and of the Council amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches (CBCR) - State of play (127394/EU XXV.GP)
20.12.2019 RAT: 15285/19 EUST
Proposal for a DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches - Information from the Presidency (7572/EU XXVII.GP)
12.02.2021 RAT: 6058/21 EUST
Preparation of the Informal videoconference of the Ministers of Internal Market and Industry on 25 February 2021: Public Country-by-Country Reporting (CBCR) – Policy debate (50344/EU XXVII.GP)
26.02.2021 RAT: 6399/21 EUST
Proposal for a Directive of the European Parliament and of the Council amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches (CBCR) - Mandate for negotiations with the European Parliament (51982/EU XXVII.GP)
03.03.2021 RAT: 6616/21 EUST
Proposal for a Directive of the European Parliament and of the Council amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches (CBCR) - Mandate for negociations with the European Parliament (52662/EU XXVII.GP)
21.05.2021 RAT: 8789/21 EUST
Proposal for a Directive of the European Parliament and of the Council amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches – Preparation for the trilogue (61927/EU XXVII.GP)
08.05.2017 RAT: 8904/17 EUST
Proposal for a Directive of the European Parliament and of the Council amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches (CBCR) - Presidency compromise text (142287/EU XXV.GP)
04.06.2021 RAT: 9363/21 EUST
Proposal for a Directive of the European Parliament and of the Council amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches - Analysis of the final compromise text with a view to agreement (63678/EU XXVII.GP)
09.06.2021 RAT: 9547/21 EUST
Proposal for a Directive of the European Parliament and of the Council amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches – Outcome of proceedings: final compromise text (64416/EU XXVII.GP)
15.06.2017 RAT: 9637/17 EUST
Proposal for a Directive of the European Parliament and of the Council amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches (CBCR) - Presidency compromise text (147295/EU XXV.GP)
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Datum Dok.Nr.
Art Betreff
13.11.2019 RAT: CM 4672/19 EUTO
RAT DER EUROPÄISCHEN UNION (Wettbewerbsfähigkeit (Binnenmarkt, Industrie, Forschung und Raumfahrt)) Europa-Gebäude, Brüssel 28. und 29. November 2019 (9.30 Uhr, 10.00 Uhr) (2842/EU XXVII.GP)
26.11.2019 RAT: 14323/19 EUTO
RAT DER EUROPÄISCHEN UNION (Wettbewerbsfähigkeit (Binnenmarkt, Industrie, Forschung und Raumfahrt)) Europa-Gebäude, Brüssel 28. und 29. November 2019 (9.30 Uhr, 9.30 Uhr) (4437/EU XXVII.GP)
14.04.2016 RAT: CM 2154/16 EUTO
Working Party on Company Law Date: 28 April 2016 Time: 10.00 Venue: COUNCIL JUSTUS LIPSIUS BUILDING Rue de la Loi 175, 1048 BRUSSELS (100109/EU XXV.GP)
06.07.2016 RAT: CM 3438/16 EUTO
Working Party on Company Law Date: 13 July 2016 Time: 10.00 Venue: COUNCIL JUSTUS LIPSIUS BUILDING Rue de la Loi 175, 1048 BRUSSELS (110535/EU XXV.GP)
05.09.2016 RAT: CM 3680/16 EUTO
Working Party on Company Law Date: 15 September 2016 Time: 10.00 Venue: COUNCIL JUSTUS LIPSIUS BUILDING Rue de la Loi 175, 1048 BRUSSELS (114138/EU XXV.GP)
10.06.2016 RAT: CM 2865/16 EUTO
Working Party on Company Law Date: 22 June 2016 Time: 10.00 Venue: COUNCIL LEX BUILDING Rue de la Loi 145, 1048 BRUSSELS (107218/EU XXV.GP)
14.06.2021 RAT: CM 3629/21 EUTO
Jurists/Linguists Group Date: 2 July 2021 Time: 10.00 Venue: Videoconference (65555/EU XXVII.GP)
13.11.2019 RAT: CM 4672/19 EUTO
RAT DER EUROPÄISCHEN UNION (Wettbewerbsfähigkeit (Binnenmarkt, Industrie, Forschung und Raumfahrt)) Europa-Gebäude, Brüssel 28. und 29. November 2019 (9.30 Uhr, 10.00 Uhr) (2842/EU XXVII.GP)
13.05.2016 RAT: CM 2675/16 EUTO
Working Party on Company Law Date: 23 May 2016 Time: 10.00 Venue: COUNCIL LEX BUILDING Rue de la Loi 145, 1048 BRUSSELS (103228/EU XXV.GP)
26.11.2019 RAT: 14323/19 EUTO
RAT DER EUROPÄISCHEN UNION (Wettbewerbsfähigkeit (Binnenmarkt, Industrie, Forschung und Raumfahrt)) Europa-Gebäude, Brüssel 28. und 29. November 2019 (9.30 Uhr, 9.30 Uhr) (4437/EU XXVII.GP)
Dok.Nr.
Links
COM: COM(2016) 198 EUR-Lex IPEX