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

votedEuropean Union· European Parliament· EN

Introduced

13 January 2014

Last action

25 July 2014 · publication official journal

Status

PLENARY_VOTE

Official titles

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

22 official languages

Bulgarian
Обща система за данъчно облагане на дружества майки и дъщерни дружества от различни държави членки
Czech
Společný systém zdanění použitelný v případě mateřských společností a jejich dceřinných společností v různých členských státech
Danish
Fælles beskatningsordning for moder- og datterselskaber fra forskellige medlemsstater
German
Gemeinsames Steuersystem für Mutter- und Tochtergesellschaften verschiedener Mitgliedstaaten
Greek
Κοινό φορολογικό καθεστώς το οποίο ισχύει για τις μητρικές και τις θυγατρικές εταιρείες διαφορετικών κρατών μελών
Spanish
Régimen fiscal común aplicable a las sociedades matrices y filiales de Estados miembros diferentes
Estonian
Eri liikmesriikide emaettevõtjate ja tütarettevõtjate suhtes kohaldatav ühine maksustamissüsteem
Finnish
Eri jäsenvaltioissa sijaitseviin emo- ja tytäryhtiöihin sovellettava yhteinen verojärjestelmä
French
Régime fiscal commun applicable aux sociétés mères et filiales d’États membres différents
Croatian
Zajednički sustav oporezivanja koji se primjenjuje na matična društva i društva kćeri iz različitih država članica
Hungarian
A különböző tagállamok anya- és leányvállalatai esetében alkalmazandó adóztatás közös rendszere
Italian
Regime fiscale comune applicabile alle società madri e figlie di Stati membri diversi
Lithuanian
Bendroji mokesčių sistema, taikoma įvairių valstybių narių patronuojančioms ir dukterinėms bendrovėms
Latvian
Kopēja nodokļu sistēma mātesuzņēmumiem un meitasuzņēmumiem, kuri atrodas dažādās dalībvalstīs
Maltese
Sistema komuni tat-tassazzjoni li tapplika fil-każ tal-kumpaniji prinċipali u s-sussidjarji ta’ Stati Membri differenti
Dutch
Gemeenschappelijke fiscale regeling voor moedermaatschappijen en dochterondernemingen uit verschillende lidstaten
Polish
Wspólny system opodatkowania mający zastosowanie w przypadku spółek dominujących i spółek zależnych różnych państw członkowskich
Portuguese
Regime fiscal comum aplicável às sociedades-mãe e sociedades afiliadas de Estados-Membros diferentes
Romanian
Regimul fiscal comun care se aplică societăților-mamă și filialelor acestora din diferite state membre
Slovak
Spoločný systém zdaňovania uplatňovaný v prípade materských spoločností a dcérskych spoločností v rozličných členských štátoch
Slovenian
Skupni sistem obdavčitve matičnih družb in odvisnih družb iz različnih držav članic
Swedish
Gemensamt beskattningssystem för moderbolag och dotterbolag hemmahörande i olika medlemsstater

Records

Official bill 2013/0400(CNS) from European Union at European Parliament. Dated 13 January 2014. Status: PLENARY_VOTE.

Timeline

13 January 2014
referral
Source: REFERRAL
13 January 2014
Introduced
Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States
Source: CNS
2 April 2014
Vote results
Source: PLENARY_VOTE_RESULTS
2 April 2014
plenary amend
Source: PLENARY_AMEND
25 July 2014
publication official journal
Source: PUBLICATION_OFFICIAL_JOURNAL

Votes

No vote records are attached yet.

Versions

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

Documents

94 official files

BETÆNKNING om forslag til Rådets direktiv om ændring af direktiv 2011/96/EU om en fælles beskatningsordning for moder- og datterselskaber fra forskellige medlemsstater

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BETÆNKNING om forslag til Rådets direktiv om ændring af direktiv 2011/96/EU om en fælles beskatningsordning for moder- og datterselskaber fra forskellige medlemsstater
REPORT_PLENARY · DA · 12 December 2019
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BETÆNKNING om forslag til Rådets direktiv om ændring af direktiv 2011/96/EU om en fælles beskatningsordning for moder- og datterselskaber fra forskellige medlemsstater
REPORT_PLENARY · DA · 12 December 2019
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SPRÁVA o návrhu smernice Rady, ktorou sa mení smernica Rady 2011/96/EÚ o spoločnom systéme zdaňovania uplatňovanom v prípade materských spoločností a dcérskych spoločností v rozličných členských štátoch
REPORT_PLENARY · SK · 12 December 2019
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SPRÁVA o návrhu smernice Rady, ktorou sa mení smernica Rady 2011/96/EÚ o spoločnom systéme zdaňovania uplatňovanom v prípade materských spoločností a dcérskych spoločností v rozličných členských štátoch
REPORT_PLENARY · SK · 12 December 2019
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SPRAWOZDANIE w sprawie wniosku dotyczącego dyrektywy Rady 2011/96/UE w sprawie wspólnego systemu opodatkowania stosowanego w przypadku spółek dominujących i spółek zależnych różnych państw członkowskich
REPORT_PLENARY · PL · 12 December 2019
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SPRAWOZDANIE w sprawie wniosku dotyczącego dyrektywy Rady 2011/96/UE w sprawie wspólnego systemu opodatkowania stosowanego w przypadku spółek dominujących i spółek zależnych różnych państw członkowskich
REPORT_PLENARY · PL · 12 December 2019
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RAPORT referitor la propunerea de directivă a Consiliului de modificare a Directivei 2011/96/UE privind regimul fiscal comun care se aplică societăților-mamă și filialelor acestora din diferite state membre
REPORT_PLENARY · RO · 12 December 2019
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RAPORT referitor la propunerea de directivă a Consiliului de modificare a Directivei 2011/96/UE privind regimul fiscal comun care se aplică societăților-mamă și filialelor acestora din diferite state membre
REPORT_PLENARY · RO · 12 December 2019
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POROČILO o predlogu direktive Sveta o spremembi Direktive 2011/96/EU o skupnem sistemu obdavčitve matičnih družb in odvisnih družb iz različnih držav članic
REPORT_PLENARY · SL · 12 December 2019
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POROČILO o predlogu direktive Sveta o spremembi Direktive 2011/96/EU o skupnem sistemu obdavčitve matičnih družb in odvisnih družb iz različnih držav članic
REPORT_PLENARY · SL · 12 December 2019
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VERSLAG over het voorstel voor een richtlijn van de Raad tot wijziging van Richtlijn 2011/96/EU betreffende de gemeenschappelijke fiscale regeling voor moedermaatschappijen en dochterondernemingen uit verschillende lidstaten
REPORT_PLENARY · NL · 12 December 2019
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VERSLAG over het voorstel voor een richtlijn van de Raad tot wijziging van Richtlijn 2011/96/EU betreffende de gemeenschappelijke fiscale regeling voor moedermaatschappijen en dochterondernemingen uit verschillende lidstaten
REPORT_PLENARY · NL · 12 December 2019
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JELENTÉS a különböző tagállamok anya- és leányvállalatai esetében alkalmazandó adóztatás közös rendszeréről szóló 2011/96/EU irányelv módosításáról szóló tanácsi irányelvre irányuló javaslatról
REPORT_PLENARY · HU · 12 December 2019
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JELENTÉS a különböző tagállamok anya- és leányvállalatai esetében alkalmazandó adóztatás közös rendszeréről szóló 2011/96/EU irányelv módosításáról szóló tanácsi irányelvre irányuló javaslatról
REPORT_PLENARY · HU · 12 December 2019
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INFORME sobre la propuesta de Directiva del Consejo por la que se modifica la Directiva 2011/96/UE relativa al régimen fiscal común aplicable a las sociedades matrices y filiales de Estados miembros diferentes
REPORT_PLENARY · ES · 12 December 2019
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INFORME sobre la propuesta de Directiva del Consejo por la que se modifica la Directiva 2011/96/UE relativa al régimen fiscal común aplicable a las sociedades matrices y filiales de Estados miembros diferentes
REPORT_PLENARY · ES · 12 December 2019
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ZPRÁVA o návrhu směrnice Rady, kterou se mění směrnice 2011/96/EU o společném systému zdanění mateřských a dceřiných společností z různých členských států
REPORT_PLENARY · CS · 12 December 2019
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ZPRÁVA o návrhu směrnice Rady, kterou se mění směrnice 2011/96/EU o společném systému zdanění mateřských a dceřiných společností z různých členských států
REPORT_PLENARY · CS · 12 December 2019
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RELAZIONE sulla proposta di direttiva del Consiglio recante modifica della direttiva 2011/96/UE concernente il regime fiscale comune applicabile alle società madri e figlie di Stati membri diversi
REPORT_PLENARY · IT · 12 December 2019
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RELAZIONE sulla proposta di direttiva del Consiglio recante modifica della direttiva 2011/96/UE concernente il regime fiscale comune applicabile alle società madri e figlie di Stati membri diversi
REPORT_PLENARY · IT · 12 December 2019
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RAPPORT sur la proposition de directive du Conseil modifiant la directive 2011/96/UE concernant le régime fiscal commun applicable aux sociétés mères et filiales d'États membres différents
REPORT_PLENARY · FR · 12 December 2019
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RAPPORT sur la proposition de directive du Conseil modifiant la directive 2011/96/UE concernant le régime fiscal commun applicable aux sociétés mères et filiales d'États membres différents
REPORT_PLENARY · FR · 12 December 2019
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RAPORT ettepaneku kohta võtta vastu nõukogu direktiiv, millega muudetakse nõukogu direktiivi 2011/96/EL eri liikmesriikide ema- ja tütarettevõtjate suhtes kohaldatava ühise maksustamissüsteemi kohta
REPORT_PLENARY · ET · 12 December 2019
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RAPORT ettepaneku kohta võtta vastu nõukogu direktiiv, millega muudetakse nõukogu direktiivi 2011/96/EL eri liikmesriikide ema- ja tütarettevõtjate suhtes kohaldatava ühise maksustamissüsteemi kohta
REPORT_PLENARY · ET · 12 December 2019
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ΕΚΘΕΣΗ σχετικά με την πρόταση οδηγίας του Συμβουλίου που αφορά την τροποποίηση της οδηγίας 2011/96/EE για το κοινό φορολογικό καθεστώς το οποίο ισχύει για τις μητρικές και τις θυγατρικές εταιρείες διαφορετικών κρατών μελών
REPORT_PLENARY · EL · 12 December 2019
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ΕΚΘΕΣΗ σχετικά με την πρόταση οδηγίας του Συμβουλίου που αφορά την τροποποίηση της οδηγίας 2011/96/EE για το κοινό φορολογικό καθεστώς το οποίο ισχύει για τις μητρικές και τις θυγατρικές εταιρείες διαφορετικών κρατών μελών
REPORT_PLENARY · EL · 12 December 2019
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IZVJEŠĆE o prijedlogu Direktive Vijeća o izmjeni Direktive 2011/96/EZ o zajedničkom sustavu oporezivanja koji se primjenjuje na matična društva i društva kćeri iz različitih država članica
REPORT_PLENARY · HR · 12 December 2019
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IZVJEŠĆE o prijedlogu Direktive Vijeća o izmjeni Direktive 2011/96/EZ o zajedničkom sustavu oporezivanja koji se primjenjuje na matična društva i društva kćeri iz različitih država članica
REPORT_PLENARY · HR · 12 December 2019
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RELATÓRIO sobre a proposta de diretiva do Conselho que altera a Diretiva 2011/96/UE relativa ao regime fiscal comum aplicável às sociedades-mães e sociedades afiliadas de Estados-Membros diferentes
REPORT_PLENARY · PT · 12 December 2019
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RELATÓRIO sobre a proposta de diretiva do Conselho que altera a Diretiva 2011/96/UE relativa ao regime fiscal comum aplicável às sociedades-mães e sociedades afiliadas de Estados-Membros diferentes
REPORT_PLENARY · PT · 12 December 2019
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ДОКЛАД относно предложението за директива на Съвета за изменение на Директива 2011/96/ЕС относно общата система за данъчно облагане на дружества майки и дъщерни дружества от различни държави членки
REPORT_PLENARY · BG · 12 December 2019
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ДОКЛАД относно предложението за директива на Съвета за изменение на Директива 2011/96/ЕС относно общата система за данъчно облагане на дружества майки и дъщерни дружества от различни държави членки
REPORT_PLENARY · BG · 12 December 2019
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ZIŅOJUMS par priekšlikumu Padomes direktīvai, ar ko groza Direktīvu 2011/96/ES par kopējo sistēmu nodokļu uzlikšanai, ko piemēro mātesuzņēmumiem un meitasuzņēmumiem, kuri atrodas dažādās dalībvalstīs
REPORT_PLENARY · LV · 12 December 2019
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ZIŅOJUMS par priekšlikumu Padomes direktīvai, ar ko groza Direktīvu 2011/96/ES par kopējo sistēmu nodokļu uzlikšanai, ko piemēro mātesuzņēmumiem un meitasuzņēmumiem, kuri atrodas dažādās dalībvalstīs
REPORT_PLENARY · LV · 12 December 2019
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RAPPORT dwar il-proposta għal direttiva tal-Kunsill li temenda d-Direttiva tal-Kunsill 2011/96/UE dwar is-sistema komuni tat-tassazzjoni li tapplika fil-każ tal-kumpaniji prinċipali u sussidjarji ta’ Stati Membri differenti
REPORT_PLENARY · MT · 12 December 2019
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RAPPORT dwar il-proposta għal direttiva tal-Kunsill li temenda d-Direttiva tal-Kunsill 2011/96/UE dwar is-sistema komuni tat-tassazzjoni li tapplika fil-każ tal-kumpaniji prinċipali u sussidjarji ta’ Stati Membri differenti
REPORT_PLENARY · MT · 12 December 2019
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PRANEŠIMAS dėl pasiūlymo dėl Tarybos direktyvos, kuria iš dalies keičiama Direktyva 2011/96/ES dėl bendrosios mokesčių sistemos, taikomos įvairių valstybių narių patronuojančioms ir dukterinėms bendrovėms
REPORT_PLENARY · LT · 12 December 2019
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PRANEŠIMAS dėl pasiūlymo dėl Tarybos direktyvos, kuria iš dalies keičiama Direktyva 2011/96/ES dėl bendrosios mokesčių sistemos, taikomos įvairių valstybių narių patronuojančioms ir dukterinėms bendrovėms
REPORT_PLENARY · LT · 12 December 2019
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BERICHT über den Vorschlag für eine Richtlinie des Rates zur Änderung der Richtlinie 2011/96/EU über das gemeinsame Steuersystem der Mutter- und Tochtergesellschaften verschiedener Mitgliedstaaten
REPORT_PLENARY · DE · 12 December 2019
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BERICHT über den Vorschlag für eine Richtlinie des Rates zur Änderung der Richtlinie 2011/96/EU über das gemeinsame Steuersystem der Mutter- und Tochtergesellschaften verschiedener Mitgliedstaaten
REPORT_PLENARY · DE · 12 December 2019
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MIETINTÖ ehdotuksesta neuvoston direktiiviksi jäsenvaltioissa sijaitseviin emo- ja tytäryhtiöihin sovellettavasta yhteisestä verojärjestelmästä annetun direktiivin 2011/96/EU muuttamisesta
REPORT_PLENARY · FI · 12 December 2019
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MIETINTÖ ehdotuksesta neuvoston direktiiviksi jäsenvaltioissa sijaitseviin emo- ja tytäryhtiöihin sovellettavasta yhteisestä verojärjestelmästä annetun direktiivin 2011/96/EU muuttamisesta
REPORT_PLENARY · FI · 12 December 2019
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BETÄNKANDE om förslaget till rådets direktiv om ändring av direktiv 2011/96/EU om ett gemensamt beskattningssystem för moderbolag och dotterbolag hemmahörande i olika medlemsstater
REPORT_PLENARY · SV · 12 December 2019
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BETÄNKANDE om förslaget till rådets direktiv om ändring av direktiv 2011/96/EU om ett gemensamt beskattningssystem för moderbolag och dotterbolag hemmahörande i olika medlemsstater
REPORT_PLENARY · SV · 12 December 2019
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REPORT on the proposal for a Council directive amending Directive 2011/96/EU on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States
REPORT_PLENARY · EN · 9 December 2019
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REPORT on the proposal for a Council directive amending Directive 2011/96/EU on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States
REPORT_PLENARY · EN · 9 December 2019
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Suite donnée au T7-0275/2014
ACT_FOLLOWUP · FR · 9 October 2014
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Follow up to T7-0275/2014
ACT_FOLLOWUP · EN · 9 October 2014
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JELENTÉS a különböző tagállamok anya- és leányvállalatai esetében alkalmazandó adóztatás közös rendszeréről szóló 2011/96/EU irányelv módosításáról szóló tanácsi irányelvre irányuló javaslatról
REPORT_PLENARY · HU · 24 March 2014
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JELENTÉS a különböző tagállamok anya- és leányvállalatai esetében alkalmazandó adóztatás közös rendszeréről szóló 2011/96/EU irányelv módosításáról szóló tanácsi irányelvre irányuló javaslatról
REPORT_PLENARY · HU · 24 March 2014
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Official source: https://oeil.secure.europarl.europa.eu/oeil/popups/ficheprocedure.do?lang=en&reference=2013%2F0400(CNS)
Open data entity: https://data.europarl.europa.eu/api/v2/procedures/2013-0400
eu · 2013-0400 · source updated 25 July 2014