Laying down rules to prevent the misuse of shell entities for tax purposes and amending Directive 2011/16/EU

votedEuropean Union· European Parliament· EN

Introduced

14 February 2022

Last action

17 January 2023 · Plenary vote

Status

PLENARY_VOTE

Official titles

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

23 official languages

Bulgarian
Определяне на правила за предотвратяване на злоупотребата с фиктивни дружества за данъчни цели и за изменение на Директива 2011/16/ЕС
Czech
Stanovení pravidel Unie pro neutralizaci zneužívání subjektů s fiktivním sídlem typu „poštovní schránky“ pro daňové účely a změna směrnice 2011/16/EU
Danish
Regler for at forhindre misbrug af skuffeselskaber til skattemæssige formål og ændring af direktiv 2011/16/EU
German
Festlegung von Vorschriften zur Verhinderung der missbräuchlichen Nutzung von Briefkastenfirmen für steuerliche Zwecke und Änderung der Richtlinie 2011/16/EU
Greek
Θέσπιση κανόνων πρόληψης της κατάχρησης εικονικών οντοτήτων για φορολογικούς σκοπούς και για την τροποποίηση της οδηγίας 2011/16/ΕΕ
Spanish
Establecimiento de normas para evitar el uso indebido de sociedades fantasma a efectos fiscales y modificación de la Directiva 2011/16/UE
Estonian
Õigusnormide kehtestamine variühingute maksustamise eesmärgil väärkasutamise vältimiseks ja direktiivi 2011/16/EL muutmine
Finnish
Pöytälaatikkoyhtiöiden verotustarkoituksiin käytön estämistä koskevat säännöt ja direktiivin 2011/16/EU muuttaminen
French
Établissement de règles visant à empêcher l'utilisation abusive des entités écrans à des fins fiscales et modification de la directive 2011/16/UE
Irish
Rialacha a leagan síos chun cosc a chur ar an mí-úsáid a bhaintear as eintitis chaocha chun críoch cánach agus lena leasaítear Treoir 2011/16/AE
Croatian
Utvrđivanje pravila za sprečavanje zlouporabe fiktivnih subjekata u porezne svrhe i izmjena Direktive 2011/16/EU
Hungarian
A fedőcégekkel adózási célból való visszaélés megelőzésére irányuló szabályok meghatározása és a 2011/16/EU irányelv módosítása
Italian
FIssazione di norme per prevenire l'uso improprio di entità di comodo a fini fiscali e modifica della direttiva 2011/16/UE
Lithuanian
Taisyklių, kuriomis siekiama užkirsti kelią piktnaudžiavimui priedangos subjektais mokesčių tikslais, nustatymas ir Direktyvos 2011/16/ES dalinis keitimas
Latvian
Noteikumu paredzēšana ar mērķi novērst čaulas vienību ļaunprātīgu izmantošanu nodokļu vajadzībām un grozījumu izdarīšana Direktīvā 2011/16/ES
Maltese
L-istabbiliment ta' regoli għall-prevenzjoni tal-użu ħażin ta' entitajiet fittizji għal finijiet ta' taxxa u l-emenda tad-Direttiva 2011/16/UE
Dutch
Vaststelling van regels ter voorkoming van misbruik van lege entiteiten voor belastingdoeleinden en wijziging van Richtlijn 2011/16/EU
Polish
Przepisy mające na celu zapobieganie nadużywaniu przedsiębiorstw fasadowych do celów podatkowych i zmiana dyrektywy 2011/16/UE
Portuguese
Estabelecimento de regras para prevenir a utilização abusiva de entidades de fachada para fins fiscais e alteração da Diretiva 2011/16/UE
Romanian
Stabilirea unor norme pentru prevenirea utilizării abuzive în scopuri fiscale a entităților fictive și modificarea Directivei 2011/16/UE
Slovak
Stanovenie pravidiel na zabránenie zneužívaniu schránkových subjektov na daňové účely a zmena smernice 2011/16/EÚ
Slovenian
Določitev pravil za preprečevanje zlorabe slamnatih subjektov za davčne namene in sprememba Direktive 2011/16/EU
Swedish
Fastställande av regler för att förhindra missbruk av företag utan substans för skatteändamål och ändring av direktiv 2011/16/EU

Records

Official bill 2021/0434(CNS) from European Union at European Parliament. Dated 14 February 2022. Status: PLENARY_VOTE.

Timeline

14 February 2022
referral
Source: REFERRAL
14 February 2022
Introduced
Laying down rules to prevent the misuse of shell entities for tax purposes and amending Directive 2011/16/EU
Source: CNS
16 January 2023
Plenary debate
Source: PLENARY_DEBATE
17 January 2023
Vote results
Source: PLENARY_VOTE_RESULTS
17 January 2023
plenary decision
Source: PLENARY_DECISION
17 January 2023
Plenary vote
Source: PLENARY_VOTE

Votes

No vote records are attached yet.

Versions

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Documents

52 official files

Rules to prevent the misuse of shell entities for tax purposes

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Rules to prevent the misuse of shell entities for tax purposes
TEXT_ADOPTED · EN · 20 May 2026
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Rules to prevent the misuse of shell entities for tax purposes
TEXT_ADOPTED · EN · 20 May 2026
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Suite donnée au T9-0004/2023
ACT_FOLLOWUP · FR · 9 July 2024
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Follow up to T9-0004/2023
ACT_FOLLOWUP · EN · 9 July 2024
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BERICHT über den Vorschlag für eine Richtlinie des Rates zur Festlegung von Vorschriften zur Verhinderung der missbräuchlichen Nutzung von Briefkastenfirmen für Steuerzwecke und zur Änderung der Richtlinie 2011/16/EU
REPORT_PLENARY · DE · 11 January 2023
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BERICHT über den Vorschlag für eine Richtlinie des Rates zur Festlegung von Vorschriften zur Verhinderung der missbräuchlichen Nutzung von Briefkastenfirmen für Steuerzwecke und zur Änderung der Richtlinie 2011/16/EU
REPORT_PLENARY · DE · 11 January 2023
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ZIŅOJUMS par priekšlikumu Padomes direktīvai, ar ko paredz noteikumus ar mērķi novērst čaulas vienību ļaunprātīgu izmantošanu nodokļu vajadzībām un groza Direktīvu 2011/16/ES
REPORT_PLENARY · LV · 11 January 2023
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ZIŅOJUMS par priekšlikumu Padomes direktīvai, ar ko paredz noteikumus ar mērķi novērst čaulas vienību ļaunprātīgu izmantošanu nodokļu vajadzībām un groza Direktīvu 2011/16/ES
REPORT_PLENARY · LV · 11 January 2023
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RAPORT ettepaneku kohta võtta vastu nõukogu direktiiv, millega kehtestatakse õigusnormid variühingute maksustamise eesmärgil väärkasutamise vältimiseks ja muudetakse direktiivi 2011/16/EL
REPORT_PLENARY · ET · 11 January 2023
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RAPORT ettepaneku kohta võtta vastu nõukogu direktiiv, millega kehtestatakse õigusnormid variühingute maksustamise eesmärgil väärkasutamise vältimiseks ja muudetakse direktiivi 2011/16/EL
REPORT_PLENARY · ET · 11 January 2023
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ДОКЛАД относно предложението за директива на Съвета за определяне на правила за предотвратяване на злоупотребата с фиктивни образувания за данъчни цели и за изменение на Директива 2011/16/ЕС
REPORT_PLENARY · BG · 11 January 2023
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ДОКЛАД относно предложението за директива на Съвета за определяне на правила за предотвратяване на злоупотребата с фиктивни образувания за данъчни цели и за изменение на Директива 2011/16/ЕС
REPORT_PLENARY · BG · 11 January 2023
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BETÆNKNING om forslag til Rådets direktiv om regler til forebyggelse af misbrug af skuffeselskaber til skattemæssige formål og om ændring af direktiv 2011/16/EU
REPORT_PLENARY · DA · 11 January 2023
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BETÆNKNING om forslag til Rådets direktiv om regler til forebyggelse af misbrug af skuffeselskaber til skattemæssige formål og om ændring af direktiv 2011/16/EU
REPORT_PLENARY · DA · 11 January 2023
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SPRAWOZDANIE w sprawie wniosku dotyczącego dyrektywy Rady ustanawiającej przepisy mające na celu zapobieganie nadużywaniu przedsiębiorstw fasadowych do celów podatkowych i zmieniającej dyrektywę 2011/16/UE
REPORT_PLENARY · PL · 11 January 2023
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SPRAWOZDANIE w sprawie wniosku dotyczącego dyrektywy Rady ustanawiającej przepisy mające na celu zapobieganie nadużywaniu przedsiębiorstw fasadowych do celów podatkowych i zmieniającej dyrektywę 2011/16/UE
REPORT_PLENARY · PL · 11 January 2023
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JELENTÉS a fedőszervezetek adózási célú, visszaélésszerű felhasználásának megelőzésére irányuló szabályok megállapításáról és a 2011/16/EU irányelv módosításáról szóló tanácsi irányelvre irányuló javaslatról
REPORT_PLENARY · HU · 11 January 2023
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JELENTÉS a fedőszervezetek adózási célú, visszaélésszerű felhasználásának megelőzésére irányuló szabályok megállapításáról és a 2011/16/EU irányelv módosításáról szóló tanácsi irányelvre irányuló javaslatról
REPORT_PLENARY · HU · 11 January 2023
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SPRÁVA o návrhu smernice Rady, ktorou sa stanovujú pravidlá na zabránenie zneužívaniu schránkových subjektov na daňové účely a mení smernica 2011/16/EÚ
REPORT_PLENARY · SK · 11 January 2023
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SPRÁVA o návrhu smernice Rady, ktorou sa stanovujú pravidlá na zabránenie zneužívaniu schránkových subjektov na daňové účely a mení smernica 2011/16/EÚ
REPORT_PLENARY · SK · 11 January 2023
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RAPORT referitor la propunerea de directivă a Consiliului de stabilire a unor norme pentru prevenirea utilizării abuzive în scopuri fiscale a entităților fictive și de modificare a Directivei 2011/16/UE
REPORT_PLENARY · RO · 11 January 2023
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RAPORT referitor la propunerea de directivă a Consiliului de stabilire a unor norme pentru prevenirea utilizării abuzive în scopuri fiscale a entităților fictive și de modificare a Directivei 2011/16/UE
REPORT_PLENARY · RO · 11 January 2023
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ΕΚΘΕΣΗ σχετικά με την πρόταση οδηγίας του Συμβουλίου για τη θέσπιση κανόνων πρόληψης της κατάχρησης εικονικών οντοτήτων για φορολογικούς σκοπούς και για την τροποποίηση της οδηγίας 2011/16/ΕΕ
REPORT_PLENARY · EL · 11 January 2023
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ΕΚΘΕΣΗ σχετικά με την πρόταση οδηγίας του Συμβουλίου για τη θέσπιση κανόνων πρόληψης της κατάχρησης εικονικών οντοτήτων για φορολογικούς σκοπούς και για την τροποποίηση της οδηγίας 2011/16/ΕΕ
REPORT_PLENARY · EL · 11 January 2023
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PRANEŠIMAS dėl pasiūlymo dėl Tarybos direktyvos, kuria nustatomos taisyklės, kuriomis siekiama užkirsti kelią piktnaudžiavimui priedangos subjektais mokesčių tikslais, ir iš dalies keičiama Direktyva 2011/16/ES
REPORT_PLENARY · LT · 11 January 2023
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PRANEŠIMAS dėl pasiūlymo dėl Tarybos direktyvos, kuria nustatomos taisyklės, kuriomis siekiama užkirsti kelią piktnaudžiavimui priedangos subjektais mokesčių tikslais, ir iš dalies keičiama Direktyva 2011/16/ES
REPORT_PLENARY · LT · 11 January 2023
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TUARASCÁIL maidir leis an togra le haghaidh treoir ón gComhairle lena leagtar síos rialacha chun mí-úsáid eintiteas caoch chun críoch cánach a chosc agus lena leasaítear Treoir 2011/16/AE
REPORT_PLENARY · GA · 11 January 2023
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TUARASCÁIL maidir leis an togra le haghaidh treoir ón gComhairle lena leagtar síos rialacha chun mí-úsáid eintiteas caoch chun críoch cánach a chosc agus lena leasaítear Treoir 2011/16/AE
REPORT_PLENARY · GA · 11 January 2023
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MIETINTÖ ehdotuksesta neuvoston direktiiviksi kuoriyhtiöiden verotustarkoituksiin tapahtuvan väärinkäytön estämistä koskevista säännöistä ja direktiivin 2011/16/EU muuttamisesta
REPORT_PLENARY · FI · 11 January 2023
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MIETINTÖ ehdotuksesta neuvoston direktiiviksi kuoriyhtiöiden verotustarkoituksiin tapahtuvan väärinkäytön estämistä koskevista säännöistä ja direktiivin 2011/16/EU muuttamisesta
REPORT_PLENARY · FI · 11 January 2023
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RELAZIONE sulla proposta di direttiva del Consiglio che stabilisce norme per prevenire l'uso improprio di entità di comodo a fini fiscali e che modifica la direttiva 2011/16/UE
REPORT_PLENARY · IT · 11 January 2023
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RELAZIONE sulla proposta di direttiva del Consiglio che stabilisce norme per prevenire l'uso improprio di entità di comodo a fini fiscali e che modifica la direttiva 2011/16/UE
REPORT_PLENARY · IT · 11 January 2023
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INFORME sobre la propuesta de Directiva del Consejo por la que se establecen normas para evitar el uso indebido de sociedades fantasma a efectos fiscales y se modifica la Directiva 2011/16/UE
REPORT_PLENARY · ES · 11 January 2023
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INFORME sobre la propuesta de Directiva del Consejo por la que se establecen normas para evitar el uso indebido de sociedades fantasma a efectos fiscales y se modifica la Directiva 2011/16/UE
REPORT_PLENARY · ES · 11 January 2023
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ZPRÁVA o návrhu směrnice Rady, kterou se stanoví pravidla pro předcházení zneužívání krycích subjektů pro daňové účely a kterou se mění směrnice 2011/16/EU
REPORT_PLENARY · CS · 11 January 2023
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ZPRÁVA o návrhu směrnice Rady, kterou se stanoví pravidla pro předcházení zneužívání krycích subjektů pro daňové účely a kterou se mění směrnice 2011/16/EU
REPORT_PLENARY · CS · 11 January 2023
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IZVJEŠĆE o Prijedlogu direktive Vijeća o utvrđivanju pravila za sprečavanje zlouporabe fiktivnih subjekata u porezne svrhe i izmjeni Direktive 2011/16/EU
REPORT_PLENARY · HR · 11 January 2023
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IZVJEŠĆE o Prijedlogu direktive Vijeća o utvrđivanju pravila za sprečavanje zlouporabe fiktivnih subjekata u porezne svrhe i izmjeni Direktive 2011/16/EU
REPORT_PLENARY · HR · 11 January 2023
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RELATÓRIO sobre a proposta de diretiva do Conselho que estabelece regras para prevenir a utilização abusiva de entidades de fachada para fins fiscais e que altera a Diretiva 2011/16/UE
REPORT_PLENARY · PT · 10 January 2023
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RELATÓRIO sobre a proposta de diretiva do Conselho que estabelece regras para prevenir a utilização abusiva de entidades de fachada para fins fiscais e que altera a Diretiva 2011/16/UE
REPORT_PLENARY · PT · 10 January 2023
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BETÄNKANDE om förslaget till rådets direktiv om fastställande av regler för att förhindra missbruk av företag utan substans för skatteändamål och om ändring av direktiv 2011/16/EU
REPORT_PLENARY · SV · 10 January 2023
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BETÄNKANDE om förslaget till rådets direktiv om fastställande av regler för att förhindra missbruk av företag utan substans för skatteändamål och om ändring av direktiv 2011/16/EU
REPORT_PLENARY · SV · 10 January 2023
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VERSLAG over het voorstel voor een richtlijn van de Raad tot vaststelling van regels ter voorkoming van misbruik van lege entiteiten voor belastingdoeleinden en tot wijziging van Richtlijn 2011/16/EU
REPORT_PLENARY · NL · 10 January 2023
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VERSLAG over het voorstel voor een richtlijn van de Raad tot vaststelling van regels ter voorkoming van misbruik van lege entiteiten voor belastingdoeleinden en tot wijziging van Richtlijn 2011/16/EU
REPORT_PLENARY · NL · 10 January 2023
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POROČILO o predlogu direktive Sveta o določitvi pravil za preprečevanje zlorabe slamnatih subjektov za davčne namene in spremembi Direktive 2011/16/EU
REPORT_PLENARY · SL · 9 January 2023
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POROČILO o predlogu direktive Sveta o določitvi pravil za preprečevanje zlorabe slamnatih subjektov za davčne namene in spremembi Direktive 2011/16/EU
REPORT_PLENARY · SL · 9 January 2023
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REPORT on the proposal for a Council directive laying down rules to prevent the misuse of shell entities for tax purposes and amending Directive 2011/16/EU
REPORT_PLENARY · EN · 3 January 2023
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REPORT on the proposal for a Council directive laying down rules to prevent the misuse of shell entities for tax purposes and amending Directive 2011/16/EU
REPORT_PLENARY · EN · 3 January 2023
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Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
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RAPPORT sur la proposition de directive du Conseil établissant des règles pour empêcher l’utilisation abusive d’entités écrans à des fins fiscales et modifiant la directive 2011/16/UE
REPORT_PLENARY · FR · 3 January 2023
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RAPPORT sur la proposition de directive du Conseil établissant des règles pour empêcher l’utilisation abusive d’entités écrans à des fins fiscales et modifiant la directive 2011/16/UE
REPORT_PLENARY · FR · 3 January 2023
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Official source: https://oeil.secure.europarl.europa.eu/oeil/popups/ficheprocedure.do?lang=en&reference=2021%2F0434(CNS)
Open data entity: https://data.europarl.europa.eu/api/v2/procedures/2021-0434
eu · 2021-0434 · source updated 17 January 2023