Common system of taxation applicable to interest and royalty payments made between associated companies of different Member States (recast)

votedEuropean Union· European Parliament· EN

Introduced

17 January 2012

Last action

11 September 2012 · plenary amend

Status

PLENARY_VOTE

Official titles

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

23 official languages

Bulgarian
Обща система на данъчно облагане на плащанията на лихви и авторски и лицензионни възнаграждения между свързани дружества от различни държави-членки (преработка)
Czech
Společný systém zdanění úroků a licenčních poplatků mezi přidruženými společnostmi z různých členských států (přepracované znění)
Danish
Fælles ordning for beskatning af renter og royalties, der betales mellem associerede selskaber i forskellige medlemsstater (omarbejdning)
German
Gemeinsame Steuerregelung für Zahlungen von Zinsen und Lizenzgebühren zwischen verbundenen Unternehmen verschiedener Mitgliedstaaten (Neufassung)
Greek
Κοινό σύστημα φορολόγησης των τόκων και των δικαιωμάτων που καταβάλλονται μεταξύ συνδεδεμένων εταιρειών διαφορετικών κρατών μελών (αναδιατύπωση)
Spanish
Régimen fiscal común aplicable a los pagos de intereses y cánones efectuados entre sociedades asociadas de diferentes Estados miembros (refundición)
Estonian
Eri liikmesriikide sidusühingute vaheliste intressimaksete ja litsentsitasude suhtes kohaldatav ühine maksustamissüsteem (uuesti sõnastatud)
Finnish
Eri jäsenvaltioissa sijaitsevien lähiyhtiöiden välisiin korko- ja rojaltimaksuihin sovellettava yhteinen verotusjärjestelmä (uudelleenlaatiminen)
French
Régime fiscal commun applicable aux paiements d'intérêts et de redevances effectués entre des sociétés associées d'États membres différents (refonte)
Irish
Comhchóras cánachais is infheidhme i leith íocaíochtaí úis agus ríchíosa a dhéantar idir cuideachtaí comhlachaithe Ballstát éagsúil (athmhúnlú)
Croatian
Zajednički sustav oporezivanja isplate kamata i licencije između povezanih trgovačkih društava različitih država članica (preinaka)
Hungarian
A különböző tagállambeli társult vállalkozások közötti kamat- és jogdíjfizetések közös adózási rendszere (átdolgozás)
Italian
Regime fiscale comune applicabile ai pagamenti di interessi e di canoni fra società consociate di Stati membri diversi (rifusione)
Lithuanian
Bendra apmokestinimo sistema, taikoma palūkanų ir autorinių atlyginimų mokėjimams tarp skirtingų valstybių narių asocijuotų bendrovių (nauja redakcija)
Latvian
Kopīga nodokļu sistēma, ko piemēro procentu un honorāru maksājumiem, kurus veic starp asociētām uzņēmējsabiedrībām dažādās dalībvalstīs (pārstrādāta redakcija)
Maltese
Sistema komuni ta' tassazzjoni applikabbli għall-pagamenti ta' imgħax u ta' royalties bejn kumpaniji assoċjati ta' Stati Membri differenti (riformulazzjoni)
Dutch
Gemeenschappelĳke belastingregeling inzake uitkeringen van interest en royalty's tussen verbonden ondernemingen van verschillende lidstaten (herschikking)
Polish
System opodatkowania stosowany do odsetek oraz należności licencyjnych między powiązanymi spółkami różnych państw członkowskich (przekształcenie)
Portuguese
Regime fiscal comum aplicável aos pagamentos de juros e royalties efectuados entre sociedades associadas de Estados-Membros diferentes (Reformulação)
Romanian
Sistemul comun de impozitare aplicabil plăților de dobânzi și de redevențe efectuate între societăți asociate din state membre diferite (reformare)
Slovak
Spoločný systém zdaňovania uplatňovaný na výplaty úrokov a licenčných poplatkov medzi pridruženými spoločnosťami rôznych členských štátov (prepracované znenie)
Slovenian
Skupni sistem obdavčevanja plačil obresti ter licenčnin med povezanimi družbami iz različnih držav članic (prenovitev)
Swedish
Gemensamt system för beskattning av räntor och royaltyer som betalas mellan närstående bolag i olika medlemsstater (omarbetning)

Records

Official bill 2011/0314(CNS) from European Union at European Parliament. Dated 17 January 2012. Status: PLENARY_VOTE.

Timeline

17 January 2012
referral
Source: REFERRAL
17 January 2012
Introduced
Common system of taxation applicable to interest and royalty payments made between associated companies of different Member States (recast)
Source: CNS
11 September 2012
Vote results
Source: PLENARY_VOTE_RESULTS
11 September 2012
plenary amend
Source: PLENARY_AMEND

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

90 official files

VERSLAG over het voorstel voor een richtlijn van de Raad betreffende een gemeenschappelĳke belastingregeling inzake uitkeringen van interest en royalty's tussen verbonden ondernemingen van verschillende lidstaten (herschikking)

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VERSLAG over het voorstel voor een richtlijn van de Raad betreffende een gemeenschappelĳke belastingregeling inzake uitkeringen van interest en royalty's tussen verbonden ondernemingen van verschillende lidstaten (herschikking)
REPORT_PLENARY · NL · 11 December 2019
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VERSLAG over het voorstel voor een richtlijn van de Raad betreffende een gemeenschappelĳke belastingregeling inzake uitkeringen van interest en royalty's tussen verbonden ondernemingen van verschillende lidstaten (herschikking)
REPORT_PLENARY · NL · 11 December 2019
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RAPORT referitor la propunerea de directivă a Consiliului privind sistemul comun de impozitare aplicabil plăților de dobânzi și de redevențe efectuate între societăți asociate din state membre diferite (reformare)
REPORT_PLENARY · RO · 11 December 2019
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RAPORT referitor la propunerea de directivă a Consiliului privind sistemul comun de impozitare aplicabil plăților de dobânzi și de redevențe efectuate între societăți asociate din state membre diferite (reformare)
REPORT_PLENARY · RO · 11 December 2019
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BETÆNKNING om forslag til Rådets direktiv om en fælles ordning for beskatning af renter og royalties, der betales mellem associerede selskaber i forskellige medlemsstater (omarbejdning)
REPORT_PLENARY · DA · 11 December 2019
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BETÆNKNING om forslag til Rådets direktiv om en fælles ordning for beskatning af renter og royalties, der betales mellem associerede selskaber i forskellige medlemsstater (omarbejdning)
REPORT_PLENARY · DA · 11 December 2019
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SPRÁVA o návrhu smernice Rady o spoločnom systéme zdaňovania uplatňovanom na výplaty úrokov a licenčných poplatkov medzi pridruženými spoločnosťami rôznych členských štátov (prepracované znenie)
REPORT_PLENARY · SK · 11 December 2019
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SPRÁVA o návrhu smernice Rady o spoločnom systéme zdaňovania uplatňovanom na výplaty úrokov a licenčných poplatkov medzi pridruženými spoločnosťami rôznych členských štátov (prepracované znenie)
REPORT_PLENARY · SK · 11 December 2019
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RAPORT Ettepanek võtta vastu nõukogu direktiiv eri liikmesriikide sidusühingute vaheliste intressimaksete ja litsentsitasude suhtes kohaldatava ühise maksustamissüsteemi kohta (uuesti sõnastatud)
REPORT_PLENARY · ET · 11 December 2019
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RAPORT Ettepanek võtta vastu nõukogu direktiiv eri liikmesriikide sidusühingute vaheliste intressimaksete ja litsentsitasude suhtes kohaldatava ühise maksustamissüsteemi kohta (uuesti sõnastatud)
REPORT_PLENARY · ET · 11 December 2019
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SPRAWOZDANIE w sprawie wniosku dotyczącego dyrektywy Rady w sprawie wspólnego systemu opodatkowania stosowanego do odsetek oraz należności licencyjnych między powiązanymi spółkami różnych państw członkowskich (wersja przekształcona)
REPORT_PLENARY · PL · 11 December 2019
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SPRAWOZDANIE w sprawie wniosku dotyczącego dyrektywy Rady w sprawie wspólnego systemu opodatkowania stosowanego do odsetek oraz należności licencyjnych między powiązanymi spółkami różnych państw członkowskich (wersja przekształcona)
REPORT_PLENARY · PL · 11 December 2019
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INFORME sobre la propuesta de Directiva del Consejo relativa a un régimen fiscal común aplicable a los pagos de intereses y cánones efectuados entre sociedades asociadas de diferentes Estados miembros (versión refundida)
REPORT_PLENARY · ES · 11 December 2019
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INFORME sobre la propuesta de Directiva del Consejo relativa a un régimen fiscal común aplicable a los pagos de intereses y cánones efectuados entre sociedades asociadas de diferentes Estados miembros (versión refundida)
REPORT_PLENARY · ES · 11 December 2019
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POROČILO o predlogu direktive Sveta o skupnem sistemu obdavčevanja plačil obresti ter licenčnin med povezanimi družbami iz različnih držav članic (prenovitev)
REPORT_PLENARY · SL · 11 December 2019
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POROČILO o predlogu direktive Sveta o skupnem sistemu obdavčevanja plačil obresti ter licenčnin med povezanimi družbami iz različnih držav članic (prenovitev)
REPORT_PLENARY · SL · 11 December 2019
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ZPRÁVA o návrhu směrnice Rady o společném systému zdanění úroků a licenčních poplatků mezi přidruženými společnostmi z různých členských států (přepracované znění)
REPORT_PLENARY · CS · 11 December 2019
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ZPRÁVA o návrhu směrnice Rady o společném systému zdanění úroků a licenčních poplatků mezi přidruženými společnostmi z různých členských států (přepracované znění)
REPORT_PLENARY · CS · 11 December 2019
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JELENTÉS a különböző tagállambeli társult vállalkozások közötti kamat- és jogdíjfizetések közös adózási rendszeréről szóló tanácsi irányelvre irányuló javaslatról (átdolgozás)
REPORT_PLENARY · HU · 11 December 2019
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JELENTÉS a különböző tagállambeli társult vállalkozások közötti kamat- és jogdíjfizetések közös adózási rendszeréről szóló tanácsi irányelvre irányuló javaslatról (átdolgozás)
REPORT_PLENARY · HU · 11 December 2019
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ΕΚΘΕΣΗ σχετικά με την πρόταση οδηγίας του Συμβουλίου για την καθιέρωση κοινού συστήματος φορολόγησης των τόκων και των δικαιωμάτων που καταβάλλονται μεταξύ συνδεδεμένων εταιρειών διαφορετικών κρατών μελών (αναδιατύπωση)
REPORT_PLENARY · EL · 11 December 2019
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ΕΚΘΕΣΗ σχετικά με την πρόταση οδηγίας του Συμβουλίου για την καθιέρωση κοινού συστήματος φορολόγησης των τόκων και των δικαιωμάτων που καταβάλλονται μεταξύ συνδεδεμένων εταιρειών διαφορετικών κρατών μελών (αναδιατύπωση)
REPORT_PLENARY · EL · 11 December 2019
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ZIŅOJUMS par priekšlikumu Padomes direktīvai par kopīgu nodokļu sistēmu, ko piemēro procentu un honorāru maksājumiem, kurus veic starp asociētām uzņēmējsabiedrībām dažādās dalībvalstīs (pārstrādāta versija)
REPORT_PLENARY · LV · 11 December 2019
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ZIŅOJUMS par priekšlikumu Padomes direktīvai par kopīgu nodokļu sistēmu, ko piemēro procentu un honorāru maksājumiem, kurus veic starp asociētām uzņēmējsabiedrībām dažādās dalībvalstīs (pārstrādāta versija)
REPORT_PLENARY · LV · 11 December 2019
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RAPPORT dwar il-proposta għal direttiva tal-Kunsill dwar sistema komuni ta' tassazzjoni applikabbli għall-pagamenti ta' imgħax u ta' royalties bejn kumpaniji assoċjati ta' Stati Membri differenti (riformulazzjoni)
REPORT_PLENARY · MT · 11 December 2019
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RAPPORT dwar il-proposta għal direttiva tal-Kunsill dwar sistema komuni ta' tassazzjoni applikabbli għall-pagamenti ta' imgħax u ta' royalties bejn kumpaniji assoċjati ta' Stati Membri differenti (riformulazzjoni)
REPORT_PLENARY · MT · 11 December 2019
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RAPPORT sur la proposition de directive du Conseil concernant un régime fiscal commun applicable aux paiements d'intérêts et de redevances effectués entre des sociétés associées d'États membres différents (refonte)
REPORT_PLENARY · FR · 11 December 2019
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RAPPORT sur la proposition de directive du Conseil concernant un régime fiscal commun applicable aux paiements d'intérêts et de redevances effectués entre des sociétés associées d'États membres différents (refonte)
REPORT_PLENARY · FR · 11 December 2019
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PRANEŠIMAS dėl pasiūlymo dėl Tarybos direktyvos dėl bendros apmokestinimo sistemos, taikomos palūkanų ir autorinių atlyginimų mokėjimams tarp skirtingų valstybių narių asocijuotų bendrovių (nauja redakcija)
REPORT_PLENARY · LT · 11 December 2019
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PRANEŠIMAS dėl pasiūlymo dėl Tarybos direktyvos dėl bendros apmokestinimo sistemos, taikomos palūkanų ir autorinių atlyginimų mokėjimams tarp skirtingų valstybių narių asocijuotų bendrovių (nauja redakcija)
REPORT_PLENARY · LT · 11 December 2019
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RELAZIONE sulla proposta di direttiva del Consiglio concernente il regime fiscale comune applicabile ai pagamenti di interessi e di canoni fra società consociate di Stati membri diversi (rifusione)
REPORT_PLENARY · IT · 11 December 2019
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RELAZIONE sulla proposta di direttiva del Consiglio concernente il regime fiscale comune applicabile ai pagamenti di interessi e di canoni fra società consociate di Stati membri diversi (rifusione)
REPORT_PLENARY · IT · 11 December 2019
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MIETINTÖ ehdotuksesta neuvoston direktiiviksi eri jäsenvaltioissa sijaitsevien lähiyhtiöiden välisiin korko- ja rojaltimaksuihin sovellettavasta yhteisestä verotusjärjestelmästä (uudelleenlaatiminen)
REPORT_PLENARY · FI · 11 December 2019
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MIETINTÖ ehdotuksesta neuvoston direktiiviksi eri jäsenvaltioissa sijaitsevien lähiyhtiöiden välisiin korko- ja rojaltimaksuihin sovellettavasta yhteisestä verotusjärjestelmästä (uudelleenlaatiminen)
REPORT_PLENARY · FI · 11 December 2019
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RELATÓRIO sobre a proposta de diretiva do Conselho relativa a um regime fiscal comum aplicável aos pagamentos de juros e de royalties efetuados entre sociedades associadas de Estados-Membros diferentes (reformulação)
REPORT_PLENARY · PT · 11 December 2019
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RELATÓRIO sobre a proposta de diretiva do Conselho relativa a um regime fiscal comum aplicável aos pagamentos de juros e de royalties efetuados entre sociedades associadas de Estados-Membros diferentes (reformulação)
REPORT_PLENARY · PT · 11 December 2019
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BETÄNKANDE om förslaget till rådets direktiv om ett gemensamt system för beskattning av räntor och royaltyer som betalas mellan närstående bolag i olika medlemsstater (omarbetning)
REPORT_PLENARY · SV · 11 December 2019
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BETÄNKANDE om förslaget till rådets direktiv om ett gemensamt system för beskattning av räntor och royaltyer som betalas mellan närstående bolag i olika medlemsstater (omarbetning)
REPORT_PLENARY · SV · 11 December 2019
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ДОКЛАД относно предложението за директива на Съвета относно общата система на данъчно облагане на плащанията на лихви и авторски и лицензионни възнаграждения между свързани дружества от различни държави членки (преработка)
REPORT_PLENARY · BG · 11 December 2019
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ДОКЛАД относно предложението за директива на Съвета относно общата система на данъчно облагане на плащанията на лихви и авторски и лицензионни възнаграждения между свързани дружества от различни държави членки (преработка)
REPORT_PLENARY · BG · 11 December 2019
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BERICHT über den Vorschlag für eine Richtlinie des Rates über eine gemeinsame Steuerregelung für Zahlungen von Zinsen und Lizenzgebühren zwischen verbundenen Unternehmen verschiedener Mitgliedstaaten (Neufassung)
REPORT_PLENARY · DE · 11 December 2019
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BERICHT über den Vorschlag für eine Richtlinie des Rates über eine gemeinsame Steuerregelung für Zahlungen von Zinsen und Lizenzgebühren zwischen verbundenen Unternehmen verschiedener Mitgliedstaaten (Neufassung)
REPORT_PLENARY · DE · 11 December 2019
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REPORT on the proposal for a Council directive on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States (recast)
REPORT_PLENARY · EN · 9 December 2019
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REPORT on the proposal for a Council directive on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States (recast)
REPORT_PLENARY · EN · 9 December 2019
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Suite donnée au T7-0318/2012
ACT_FOLLOWUP · FR · 19 November 2012
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Follow up to T7-0318/2012
ACT_FOLLOWUP · EN · 24 October 2012
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ΕΚΘΕΣΗ σχετικά με την πρόταση οδηγίας του Συμβουλίου για την καθιέρωση κοινού συστήματος φορολόγησης των τόκων και των δικαιωμάτων που καταβάλλονται μεταξύ συνδεδεμένων εταιρειών διαφορετικών κρατών μελών (αναδιατύπωση)
REPORT_PLENARY · EL · 12 July 2012
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ΕΚΘΕΣΗ σχετικά με την πρόταση οδηγίας του Συμβουλίου για την καθιέρωση κοινού συστήματος φορολόγησης των τόκων και των δικαιωμάτων που καταβάλλονται μεταξύ συνδεδεμένων εταιρειών διαφορετικών κρατών μελών (αναδιατύπωση)
REPORT_PLENARY · EL · 12 July 2012
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SPRÁVA o návrhu smernice Rady o spoločnom systéme zdaňovania uplatňovanom na výplaty úrokov a licenčných poplatkov medzi pridruženými spoločnosťami rôznych členských štátov (prepracované znenie)
REPORT_PLENARY · SK · 12 July 2012
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SPRÁVA o návrhu smernice Rady o spoločnom systéme zdaňovania uplatňovanom na výplaty úrokov a licenčných poplatkov medzi pridruženými spoločnosťami rôznych členských štátov (prepracované znenie)
REPORT_PLENARY · SK · 12 July 2012
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Official source: https://oeil.secure.europarl.europa.eu/oeil/popups/ficheprocedure.do?lang=en&reference=2011%2F0314(CNS)
Open data entity: https://data.europarl.europa.eu/api/v2/procedures/2011-0314
eu · 2011-0314 · source updated 11 September 2012