Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (recast)

votedEuropean Union· European Parliament· EN

Introduced

3 February 2011

Last action

29 December 2011 · publication official journal

Status

PLENARY_VOTE

Official titles

Authentic titles published by the source. The stored canonical title is not replaced.

21 official languages

Bulgarian
Обща система за данъчно облагане на дружества майки и дъщерни дружества от различни държави-членки (Преработен текст)
Czech
Společný systém zdanění mateřských a dceřiných společností z různých členských států (přepracované znění)
Danish
Fælles beskatningsordning for moder- og datterselskaber fra forskellige medlemsstater (Omarbejdning)
German
Gemeinsames Steuersystem der Mutter- und Tochtergesellschaften verschiedener Mitgliedstaaten (Neufassung)
Greek
Κοινό φορολογικό καθεστώς το οποίο ισχύει για τις μητρικές και τις θυγατρικές εταιρείες διαφορετικών κρατών μελών (Αναδιατύπωση)
Spanish
Régimen fiscal común aplicable a las sociedades matrices y filiales de Estados miembros diferentes (Refundición)
Estonian
Eri liikmesriikide emaettevõtjate ja tütarettevõtjate suhtes kohaldatav ühine maksustamissüsteem (uuesti sõnastatud)
Finnish
Eri jäsenvaltioissa sijaitseviin emo- ja tytäryhtiöihin sovellettava yhteinen verojärjestelmä (uudelleenlaatiminen)
French
Régime fiscal commun applicable aux sociétés mères et filiales d'États membres différents (Refonte)
Hungarian
A különböző tagállamok anya- és leányvállalatai esetében alkalmazandó adóztatás közös rendszere (átdolgozás)
Italian
Regime fiscale comune applicabile alle società madri e figlie di Stati membri diversi (rifusione)
Lithuanian
Bendroji mokesčių sistema, taikoma įvairių valstybių narių patronuojančiosioms ir dukterinėms bendrovėms (išdėstymas nauja redakcija)
Latvian
Kopēja nodokļu sistēma, ko piemēro mātesuzņēmumiem un meitasuzņēmumiem, kuri atrodas dažādās dalībvalstīs (pārstrādāta redakcija)
Maltese
Is-sistema komuni tat-tassazzjoni li tapplika fil-każ tal-kumpanniji prinċipali u sussidjarji ta' Stati Membri differenti (Riformulazzjoni)
Dutch
Gemeenschappelijke fiscale regeling voor moedermaatschappijen en dochterondernemingen uit verschillende lidstaten (herschikking)
Polish
Wspólny system opodatkowania stosowanego w przypadku spółek dominujących i spółek zależnych różnych państw członkowskich (przekształcenie)
Portuguese
Regime fiscal comum aplicável às sociedades-mães e sociedades afiliadas de Estados-Membros diferentes (reformulação)
Romanian
Regimul fiscal comun care se aplică societăţilor-mamă şi filialelor acestora din diferite state membre (Reformare)
Slovak
Spoločný systém zdaňovania uplatňovaný v prípade materských spoločností a dcérskych spoločností v rozličných členských štátoch (prepracované znenie)
Slovenian
Skupni sistem obdavčitve matičnih družb in odvisnih družb iz različnih držav članic (prenovitev)
Swedish
Gemensamt beskattningssystem för moderbolag och dotterbolag hemmahörande i olika medlemsstater (Omarbetning)

Records

Official bill 2010/0387(CNS) from European Union at European Parliament. Dated 3 February 2011. Status: PLENARY_VOTE.

Timeline

3 February 2011
referral
Source: REFERRAL
3 February 2011
Introduced
Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (recast)
Source: CNS
26 October 2011
plenary decision
Source: PLENARY_DECISION
26 October 2011
Vote results
Source: PLENARY_VOTE_RESULTS
29 December 2011
publication official journal
Source: PUBLICATION_OFFICIAL_JOURNAL

Votes

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Versions

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Documents

90 official files

RELAZIONE sulla proposta di direttiva del Consiglio concernente il regime fiscale comune applicabile alle società madri e figlie di Stati membri diversi (rifusione)

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RELAZIONE sulla proposta di direttiva del Consiglio concernente il regime fiscale comune applicabile alle società madri e figlie di Stati membri diversi (rifusione)
REPORT_PLENARY · IT · 27 September 2011
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RELAZIONE sulla proposta di direttiva del Consiglio concernente il regime fiscale comune applicabile alle società madri e figlie di Stati membri diversi (rifusione)
REPORT_PLENARY · IT · 27 September 2011
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BERICHT über den Vorschlag für eine Richtlinie des Rates über das gemeinsame Steuersystem der Mutter- und Tochtergesellschaften verschiedener Mitgliedstaaten (Neufassung)
REPORT_PLENARY · DE · 27 September 2011
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BERICHT über den Vorschlag für eine Richtlinie des Rates über das gemeinsame Steuersystem der Mutter- und Tochtergesellschaften verschiedener Mitgliedstaaten (Neufassung)
REPORT_PLENARY · DE · 27 September 2011
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ZIŅOJUMS par priekšlikumu Padomes direktīvai par kopēju nodokļu sistēmu, ko piemēro mātesuzņēmumiem un meitasuzņēmumiem, kas atrodas dažādās dalībvalstīs (pārstrādāta redakcija)
REPORT_PLENARY · LV · 27 September 2011
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ZIŅOJUMS par priekšlikumu Padomes direktīvai par kopēju nodokļu sistēmu, ko piemēro mātesuzņēmumiem un meitasuzņēmumiem, kas atrodas dažādās dalībvalstīs (pārstrādāta redakcija)
REPORT_PLENARY · LV · 27 September 2011
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ДОКЛАД относно предложението за директива на Съвета относно общата система за данъчно облагане на дружества майки и дъщерни дружества от различни държави-членки (преработка)
REPORT_PLENARY · BG · 27 September 2011
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ДОКЛАД относно предложението за директива на Съвета относно общата система за данъчно облагане на дружества майки и дъщерни дружества от различни държави-членки (преработка)
REPORT_PLENARY · BG · 27 September 2011
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RAPORT referitor la propunerea de directivă a Consiliului privind regimul fiscal comun care se aplică societăţilor-mamă şi filialelor acestora din diferite state membre (reformare)
REPORT_PLENARY · RO · 27 September 2011
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RAPORT referitor la propunerea de directivă a Consiliului privind regimul fiscal comun care se aplică societăţilor-mamă şi filialelor acestora din diferite state membre (reformare)
REPORT_PLENARY · RO · 27 September 2011
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RAPPORT sur la proposition de directive du Conseil concernant le régime fiscal commun applicable aux sociétés mères et filiales d’États membres différents (refonte)
REPORT_PLENARY · FR · 27 September 2011
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RAPPORT sur la proposition de directive du Conseil concernant le régime fiscal commun applicable aux sociétés mères et filiales d’États membres différents (refonte)
REPORT_PLENARY · FR · 27 September 2011
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POROČILO o predlogu direktive Sveta o skupnem sistemu obdavčitve matičnih družb in odvisnih družb iz različnih držav članic (prenovitev)
REPORT_PLENARY · SL · 27 September 2011
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POROČILO o predlogu direktive Sveta o skupnem sistemu obdavčitve matičnih družb in odvisnih družb iz različnih držav članic (prenovitev)
REPORT_PLENARY · SL · 27 September 2011
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ΕΚΘΕΣΗ σχετικά με την πρόταση οδηγίας του Συμβουλίου για το κοινό φορολογικό καθεστώς το οποίο ισχύει για τις μητρικές και τις θυγατρικές εταιρείες διαφορετικών κρατών μελών (αναδιατύπωση)
REPORT_PLENARY · EL · 27 September 2011
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ΕΚΘΕΣΗ σχετικά με την πρόταση οδηγίας του Συμβουλίου για το κοινό φορολογικό καθεστώς το οποίο ισχύει για τις μητρικές και τις θυγατρικές εταιρείες διαφορετικών κρατών μελών (αναδιατύπωση)
REPORT_PLENARY · EL · 27 September 2011
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RELATÓRIO sobre a proposta de directiva do Conselho relativa ao regime fiscal comum aplicável às sociedades-mães e sociedades afiliadas de Estados-Membros diferentes (reformulação)
REPORT_PLENARY · PT · 27 September 2011
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RELATÓRIO sobre a proposta de directiva do Conselho relativa ao regime fiscal comum aplicável às sociedades-mães e sociedades afiliadas de Estados-Membros diferentes (reformulação)
REPORT_PLENARY · PT · 27 September 2011
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INFORME sobre la propuesta de Directiva del Consejo relativa al régimen fiscal común aplicable a las sociedades matrices y filiales de Estados miembros diferentes (versión refundida)
REPORT_PLENARY · ES · 27 September 2011
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INFORME sobre la propuesta de Directiva del Consejo relativa al régimen fiscal común aplicable a las sociedades matrices y filiales de Estados miembros diferentes (versión refundida)
REPORT_PLENARY · ES · 27 September 2011
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JELENTÉS a különböző tagállamok anya- és leányvállalatai esetében alkalmazandó adóztatás közös rendszeréről szóló tanácsi irányelvre irányuló javaslatról (átdolgozás)
REPORT_PLENARY · HU · 27 September 2011
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JELENTÉS a különböző tagállamok anya- és leányvállalatai esetében alkalmazandó adóztatás közös rendszeréről szóló tanácsi irányelvre irányuló javaslatról (átdolgozás)
REPORT_PLENARY · HU · 27 September 2011
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SPRÁVA o návrhu smernice Rady o spoločnom systéme zdaňovania uplatňovanom v prípade materských spoločností a dcérskych spoločností v rozličných členských štátoch (prepracované znenie)
REPORT_PLENARY · SK · 27 September 2011
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SPRÁVA o návrhu smernice Rady o spoločnom systéme zdaňovania uplatňovanom v prípade materských spoločností a dcérskych spoločností v rozličných členských štátoch (prepracované znenie)
REPORT_PLENARY · SK · 27 September 2011
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ZPRÁVA o návrhu směrnice Rady o společném systému zdanění mateřských a dceřiných společností z různých členských států (přepracované znění)
REPORT_PLENARY · CS · 27 September 2011
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ZPRÁVA o návrhu směrnice Rady o společném systému zdanění mateřských a dceřiných společností z různých členských států (přepracované znění)
REPORT_PLENARY · CS · 27 September 2011
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RAPPORT dwar il-proposta għal direttiva tal-Kunsill dwar is-sistema komuni tat-tassazzjoni li tapplika fil-każ tal-kumpanniji prinċipali u sussidjarji ta’ Stati Membri differenti (Riformulazzjoni)
REPORT_PLENARY · MT · 27 September 2011
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RAPPORT dwar il-proposta għal direttiva tal-Kunsill dwar is-sistema komuni tat-tassazzjoni li tapplika fil-każ tal-kumpanniji prinċipali u sussidjarji ta’ Stati Membri differenti (Riformulazzjoni)
REPORT_PLENARY · MT · 27 September 2011
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BETÆNKNING om forslag til Rådets direktiv om en fælles beskatningsordning for moder- og datterselskaber fra forskellige medlemsstater (omarbejdning)
REPORT_PLENARY · DA · 27 September 2011
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BETÆNKNING om forslag til Rådets direktiv om en fælles beskatningsordning for moder- og datterselskaber fra forskellige medlemsstater (omarbejdning)
REPORT_PLENARY · DA · 27 September 2011
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BETÄNKANDE om förslaget till rådets direktiv om ett gemensamt beskattningssystem för moderbolag och dotterbolag hemmahörande i olika medlemsstater (omarbetning)
REPORT_PLENARY · SV · 27 September 2011
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BETÄNKANDE om förslaget till rådets direktiv om ett gemensamt beskattningssystem för moderbolag och dotterbolag hemmahörande i olika medlemsstater (omarbetning)
REPORT_PLENARY · SV · 27 September 2011
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VERSLAG over het voorstel voor een richtlijn van de Raad betreffende de gemeenschappelijke fiscale regeling voor moedermaatschappijen en dochterondernemingen uit verschillende lidstaten (herschikking)
REPORT_PLENARY · NL · 27 September 2011
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VERSLAG over het voorstel voor een richtlijn van de Raad betreffende de gemeenschappelijke fiscale regeling voor moedermaatschappijen en dochterondernemingen uit verschillende lidstaten (herschikking)
REPORT_PLENARY · NL · 27 September 2011
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PRANEŠIMAS dėl pasiūlymo dėl Tarybos direktyvos dėl bendrosios mokesčių sistemos, taikomos įvairių valstybių narių patronuojančioms ir dukterinėms bendrovėms (nauja redakcija)
REPORT_PLENARY · LT · 27 September 2011
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PRANEŠIMAS dėl pasiūlymo dėl Tarybos direktyvos dėl bendrosios mokesčių sistemos, taikomos įvairių valstybių narių patronuojančioms ir dukterinėms bendrovėms (nauja redakcija)
REPORT_PLENARY · LT · 27 September 2011
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SPRAWOZDANIE w sprawie wniosku dotyczącego dyrektywy Rady w sprawie wspólnego systemu opodatkowania stosowanego w przypadku spółek dominujących i spółek zależnych różnych państw członkowskich (przekształcenie)
REPORT_PLENARY · PL · 27 September 2011
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SPRAWOZDANIE w sprawie wniosku dotyczącego dyrektywy Rady w sprawie wspólnego systemu opodatkowania stosowanego w przypadku spółek dominujących i spółek zależnych różnych państw członkowskich (przekształcenie)
REPORT_PLENARY · PL · 27 September 2011
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REPORT on the proposal for a Council directive on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (recast)
REPORT_PLENARY · EN · 27 September 2011
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REPORT on the proposal for a Council directive on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (recast)
REPORT_PLENARY · EN · 27 September 2011
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Official source: https://oeil.secure.europarl.europa.eu/oeil/popups/ficheprocedure.do?lang=en&reference=2010%2F0387(CNS)
Open data entity: https://data.europarl.europa.eu/api/v2/procedures/2010-0387
eu · 2010-0387 · source updated 29 December 2011