Laying down rules on a debt-equity bias reduction allowance and on limiting the deductibility of interest for corporate income tax purposes

votedEuropean Union· European Parliament· EN

Introduced

9 June 2022

Last action

16 January 2024 · 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 данъчно облекчение за намаляване на преференциалното данъчно третиране на дълга и ограничаване на възможността за приспадане на лихви за целите на корпоративния подоходен данък
Czech
Stanovení pravidel pro úlevu ke snížení zvýhodnění dluhu oproti kapitálu a pro omezení odpočitatelnosti úroků pro účely daně z příjmů právnických osob
Danish
Regler om fradrag for at fjerne gældsfremmende virkning og om begrænsning af rentedekort af selskabsskattemæssige hensyn
German
Festlegung von Vorschriften für einen Freibetrag zur Reduzierung der steuerlichen Begünstigung von Fremd- gegenüber Eigenkapitalfinanzierungen und für die Begrenzung der Abzugsfähigkeit von Zinsen für Körperschaftsteuerzwecke
Greek
Θέσπιση κανόνων σχετικά με την έκπτωση φόρου για τη μείωση της στρέβλωσης που προκαλείται από την ευνοϊκή μεταχείριση του χρέους έναντι του μετοχικού κεφαλαίου και με τον περιορισμό αφαίρεσης τόκων για τους σκοπούς του φόρου εισοδήματος εταιρειών
Spanish
Establecimiento de normas sobre una bonificación para la reducción del sesgo en favor del endeudamiento y sobre la limitación de la deducibilidad de los intereses a efectos del impuesto sobre la renta de las sociedades
Estonian
Eeskirjade sätestamine laenuvahendite kasutamise soodustamise vähendamiseks ette nähtud kompensatsiooni ja intresside mahaarvamise piiramise kohta äriühingu tulumaksu kohaldamisel
Finnish
Vieraan ja oman pääoman ehtoisen rahoituksen verokohtelua tasavertaistavaa vähennystä ja korkojen vähennyskelpoisuuden rajoittamista yhteisöverotuksessa koskevien sääntöjen vahvistaminen
French
Établissement de règles relatives à une franchise pour la réduction des incitations fiscales favorisant l’endettement et à la limitation de la déductibilité des intérêts aux fins de l'impôt sur les sociétés
Irish
Rialacha a leagan síos maidir le liúntas um chlaontacht fiachais a laghdú agus maidir le teorannú a dhéanamh ar aisbhaint úis chun críoch cánach ioncaim chorparáidigh
Croatian
Utvrđivanje pravila o olakšicama za smanjenje povlaštenog poreznog tretmana duga i o ograničenju odbitka kamata u svrhu oporezivanja dobiti trgovačkih društava
Hungarian
A hitelfinanszírozás adóelőnyét csökkentő támogatásra és a kamatok társasági adóból való levonhatóságának korlátozására vonatkozó szabályok megállapítása
Italian
Definizione di norme sull'introduzione di un'agevolazione per ridurre la distorsione a favore del debito rispetto al capitale e sulla limitazione della deducibilità degli interessi ai fini dell'imposta sul reddito delle società
Lithuanian
Taisyklių dėl įsiskolinimui palankų mokestinį iškraipymą mažinančios lengvatos ir palūkanų atskaitymo įmonių pelno mokesčio tikslais ribojimo nustatymas
Latvian
Noteikumu paredzēšana par atvieglojumu tādu stimulu samazināšanai, kas sekmē parādsaistību uzņemšanos, un par procentu atskaitāmības ierobežošanu uzņēmumu ienākuma nodokļa vajadzībām
Maltese
L-istabbiliment ta' regoli dwar remissjoni li tnaqqas il-predispożizzjoni favur id-dejn, u dwar il-limitazzjoni tad-deduċibbiltà tal-imgħax għal finijiet ta' taxxa korporattiva
Dutch
Vaststelling van regels voor een tegemoetkoming ter vermindering van de ongelijkheid tussen vreemd en eigen vermogen en tot beperking van de aftrekbaarheid van rente voor de vennootschapsbelasting
Polish
Ustanowienie przepisów dotyczących ulgi służącej przeciwdziałaniu zjawisku uprzywilejowania finansowania dłużnego w stosunku do kapitałowego oraz ograniczenie możliwości odliczania odsetek do celów związanych z podatkiem dochodowym od osób prawnych
Portuguese
Estabelecimento de regras relativas a uma dedução para reduzir a distorção dívida-capitais próprios e à limitação da dedutibilidade dos juros para efeitos do imposto sobre o rendimento das sociedades
Romanian
Stabilirea normelor referitoare la o indemnizație pentru reducerea favorizării îndatorării și privind limitarea deductibilității dobânzii în scopul impozitului pe profit
Slovak
Stanovenie pravidiel týkajúcich sa úľavy na zníženie zvýhodňovania dlhu voči vlastnému imaniu a obmedzenia odpočítateľnosti úrokov na účely dane z príjmov právnických osôb
Slovenian
Določitev pravil o zmanjšanju naklonjenosti zadolževanju in omejitvi odbitka obresti za namene davka od dohodkov pravnih oseb
Swedish
Fastställande av regler om ett avdrag i syfte att minska skattefördelen för finansiering med lån jämfört med finansiering med eget kapital och om begränsning av ränteavdragen i samband med bolagsbeskattning

Records

Official bill 2022/0154(CNS) from European Union at European Parliament. Dated 9 June 2022. Status: PLENARY_VOTE.

Timeline

9 June 2022
referral
Source: REFERRAL
9 June 2022
Introduced
Laying down rules on a debt-equity bias reduction allowance and on limiting the deductibility of interest for corporate income tax purposes
Source: CNS
6 December 2022
committee tabling report
Source: COMMITTEE_TABLING_REPORT
28 November 2023
committee adopting report
Source: COMMITTEE_ADOPTING_REPORT
4 December 2023
tabling plenary
Source: TABLING_PLENARY
16 January 2024
Vote results
Source: PLENARY_VOTE_RESULTS
16 January 2024
plenary amend
Source: PLENARY_AMEND
16 January 2024
Plenary vote
Source: PLENARY_VOTE
16 January 2024
Plenary vote
Source: PLENARY_VOTE

Votes

No vote records are attached yet.

Versions

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

Documents

147 official files

Zmanjšanje naklonjenosti zadolževanju in omejitev odbitka obresti za namene davka od dohodkov pravnih oseb

Download file

This file cannot be previewed here. Use View or Download.

Reading translation

Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.

Translate to

On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.

Zmanjšanje naklonjenosti zadolževanju in omejitev odbitka obresti za namene davka od dohodkov pravnih oseb
TEXT_ADOPTED · SL · 15 January 2024
Download Open at official source
POROČILO o predlogu direktive Sveta o določitvi pravil o olajšavi za zmanjšanje naklonjenosti zadolževanju v razmerju do lastniškega kapitala in o omejitvi odbitka obresti za namene davka od dohodkov pravnih oseb
REPORT_PLENARY · SL · 12 January 2024
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
POROČILO o predlogu direktive Sveta o določitvi pravil o olajšavi za zmanjšanje naklonjenosti zadolževanju v razmerju do lastniškega kapitala in o omejitvi odbitka obresti za namene davka od dohodkov pravnih oseb
REPORT_PLENARY · SL · 12 January 2024
Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
RELAZIONE sulla proposta di direttiva del Consiglio che stabilisce norme sull'introduzione di un'agevolazione per ridurre la distorsione a favore del debito rispetto al capitale e sulla limitazione della deducibilità degli interessi ai fini dell'imposta sul reddito delle società
REPORT_PLENARY · IT · 8 January 2024
Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
RELAZIONE sulla proposta di direttiva del Consiglio che stabilisce norme sull'introduzione di un'agevolazione per ridurre la distorsione a favore del debito rispetto al capitale e sulla limitazione della deducibilità degli interessi ai fini dell'imposta sul reddito delle società
REPORT_PLENARY · IT · 8 January 2024
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
ΕΚΘΕΣΗ σχετικά με την πρόταση οδηγίας του Συμβουλίου που αφορά τη θέσπιση κανόνων για έκπτωση φόρου για τη μείωση της στρέβλωσης που προκαλείται από την ευνοϊκή μεταχείριση του χρέους έναντι του μετοχικού κεφαλαίου και για τον περιορισμό της δυνατότητας έκπτωσης τόκων για σκοπούς φόρου εισοδήματος εταιρειών
REPORT_PLENARY · EL · 8 January 2024
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
ΕΚΘΕΣΗ σχετικά με την πρόταση οδηγίας του Συμβουλίου που αφορά τη θέσπιση κανόνων για έκπτωση φόρου για τη μείωση της στρέβλωσης που προκαλείται από την ευνοϊκή μεταχείριση του χρέους έναντι του μετοχικού κεφαλαίου και για τον περιορισμό της δυνατότητας έκπτωσης τόκων για σκοπούς φόρου εισοδήματος εταιρειών
REPORT_PLENARY · EL · 8 January 2024
Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
RAPORT referitor la propunerea de directivă a Consiliului privind stabilirea normelor referitoare la o indemnizație pentru reducerea favorizării îndatorării și privind limitarea deductibilității dobânzii în scopul impozitului pe profit
REPORT_PLENARY · RO · 8 January 2024
Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
RAPORT referitor la propunerea de directivă a Consiliului privind stabilirea normelor referitoare la o indemnizație pentru reducerea favorizării îndatorării și privind limitarea deductibilității dobânzii în scopul impozitului pe profit
REPORT_PLENARY · RO · 8 January 2024
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
PRANEŠIMAS dėl pasiūlymo dėl Tarybos direktyvos dėl taisyklių, kuriomis reglamentuojama įsiskolinimui palankų mokestinį iškraipymą mažinanti lengvata ir galimybės atskaityti palūkanas įmonių pelno mokesčio tikslais ribojimas, nustatymo
REPORT_PLENARY · LT · 8 January 2024
Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
PRANEŠIMAS dėl pasiūlymo dėl Tarybos direktyvos dėl taisyklių, kuriomis reglamentuojama įsiskolinimui palankų mokestinį iškraipymą mažinanti lengvata ir galimybės atskaityti palūkanas įmonių pelno mokesčio tikslais ribojimas, nustatymo
REPORT_PLENARY · LT · 8 January 2024
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
BETÆNKNING om forslag til Rådets direktiv om fastsættelse af regler om et fradrag til reduktion af skævvridningen mellem gæld og egenkapital og om begrænsning af fradragsretten for renter i forbindelse med selskabsskat
REPORT_PLENARY · DA · 8 January 2024
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
BETÆNKNING om forslag til Rådets direktiv om fastsættelse af regler om et fradrag til reduktion af skævvridningen mellem gæld og egenkapital og om begrænsning af fradragsretten for renter i forbindelse med selskabsskat
REPORT_PLENARY · DA · 8 January 2024
Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
ZPRÁVA o návrhu směrnice Rady o stanovení pravidel týkajících se úlevy ke snížení zvýhodnění dluhu oproti vlastnímu kapitálu a o omezení odpočitatelnosti úroků pro účely daně z příjmu právnických osob
REPORT_PLENARY · CS · 8 January 2024
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
ZPRÁVA o návrhu směrnice Rady o stanovení pravidel týkajících se úlevy ke snížení zvýhodnění dluhu oproti vlastnímu kapitálu a o omezení odpočitatelnosti úroků pro účely daně z příjmu právnických osob
REPORT_PLENARY · CS · 8 January 2024
Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
BERICHT über den Vorschlag für eine Richtlinie des Rates zur Festlegung von Vorschriften für einen Freibetrag zur Reduzierung der steuerlichen Begünstigung von Fremd- gegenüber Eigenkapitalfinanzierungen und für die Begrenzung der Abzugsfähigkeit von Zinsen für Körperschaftsteuerzwecke
REPORT_PLENARY · DE · 8 January 2024
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
BERICHT über den Vorschlag für eine Richtlinie des Rates zur Festlegung von Vorschriften für einen Freibetrag zur Reduzierung der steuerlichen Begünstigung von Fremd- gegenüber Eigenkapitalfinanzierungen und für die Begrenzung der Abzugsfähigkeit von Zinsen für Körperschaftsteuerzwecke
REPORT_PLENARY · DE · 8 January 2024
Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
INFORME sobre la propuesta de Directiva del Consejo por la que se establecen normas sobre una bonificación para la reducción del sesgo en favor del endeudamiento y sobre la limitación de la deducibilidad de los intereses a efectos del impuesto sobre la renta de las sociedades
REPORT_PLENARY · ES · 8 January 2024
Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
INFORME sobre la propuesta de Directiva del Consejo por la que se establecen normas sobre una bonificación para la reducción del sesgo en favor del endeudamiento y sobre la limitación de la deducibilidad de los intereses a efectos del impuesto sobre la renta de las sociedades
REPORT_PLENARY · ES · 8 January 2024
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
VERSLAG over het voorstel voor een richtlijn van de Raad tot vaststelling van regels voor een tegemoetkoming ter vermindering van de ongelijkheid tussen vreemd en eigen vermogen en tot beperking van de aftrekbaarheid van rente voor de vennootschapsbelasting
REPORT_PLENARY · NL · 8 January 2024
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
VERSLAG over het voorstel voor een richtlijn van de Raad tot vaststelling van regels voor een tegemoetkoming ter vermindering van de ongelijkheid tussen vreemd en eigen vermogen en tot beperking van de aftrekbaarheid van rente voor de vennootschapsbelasting
REPORT_PLENARY · NL · 8 January 2024
Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
JELENTÉS a hitelfinanszírozás adóelőnyét csökkentő támogatásra és a kamatok társasági adóból való levonhatóságának korlátozására vonatkozó szabályok megállapításáról szóló tanácsi irányelvre irányuló javaslatról
REPORT_PLENARY · HU · 8 January 2024
Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
JELENTÉS a hitelfinanszírozás adóelőnyét csökkentő támogatásra és a kamatok társasági adóból való levonhatóságának korlátozására vonatkozó szabályok megállapításáról szóló tanácsi irányelvre irányuló javaslatról
REPORT_PLENARY · HU · 8 January 2024
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
RELATÓRIO sobre a proposta de diretiva do Conselho que estabelece regras relativas a uma dedução para reduzir a distorção dívida-capitais próprios e à limitação da dedutibilidade dos juros para efeitos do imposto sobre o rendimento das sociedades
REPORT_PLENARY · PT · 8 January 2024
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
RELATÓRIO sobre a proposta de diretiva do Conselho que estabelece regras relativas a uma dedução para reduzir a distorção dívida-capitais próprios e à limitação da dedutibilidade dos juros para efeitos do imposto sobre o rendimento das sociedades
REPORT_PLENARY · PT · 8 January 2024
Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
BETÄNKANDE om förslaget till rådets direktiv om fastställande av regler om ett avdrag i syfte att minska skattefördelen för finansiering med lån jämfört med finansiering med eget kapital och om begränsning av ränteavdragen i samband med bolagsbeskattning
REPORT_PLENARY · SV · 8 January 2024
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
BETÄNKANDE om förslaget till rådets direktiv om fastställande av regler om ett avdrag i syfte att minska skattefördelen för finansiering med lån jämfört med finansiering med eget kapital och om begränsning av ränteavdragen i samband med bolagsbeskattning
REPORT_PLENARY · SV · 8 January 2024
Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
SPRÁVA o návrhu smernice Rady o stanovení pravidiel týkajúcich sa úľavy na zníženie zvýhodňovania dlhu voči vlastnému imaniu a obmedzenia odpočítateľnosti úrokov na účely dane z príjmov právnických osôb
REPORT_PLENARY · SK · 8 January 2024
Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
SPRÁVA o návrhu smernice Rady o stanovení pravidiel týkajúcich sa úľavy na zníženie zvýhodňovania dlhu voči vlastnému imaniu a obmedzenia odpočítateľnosti úrokov na účely dane z príjmov právnických osôb
REPORT_PLENARY · SK · 8 January 2024
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
MIETINTÖ ehdotuksesta neuvoston direktiiviksi vieraan ja oman pääoman ehtoisen rahoituksen verokohtelua tasavertaistavaa vähennystä ja korkojen vähennyskelpoisuuden rajoittamista yhteisöverotuksessa koskevien sääntöjen vahvistamisesta
REPORT_PLENARY · FI · 8 January 2024
Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
MIETINTÖ ehdotuksesta neuvoston direktiiviksi vieraan ja oman pääoman ehtoisen rahoituksen verokohtelua tasavertaistavaa vähennystä ja korkojen vähennyskelpoisuuden rajoittamista yhteisöverotuksessa koskevien sääntöjen vahvistamisesta
REPORT_PLENARY · FI · 8 January 2024
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
SPRAWOZDANIE w sprawie wniosku dotyczącego dyrektywy Rady w sprawie ustanowienia przepisów dotyczących ulgi służącej przeciwdziałaniu zjawisku uprzywilejowania finansowania dłużnego w stosunku do kapitałowego oraz w sprawie ograniczenia możliwości odliczania odsetek do celów związanych z podatkiem dochodowym od osób prawnych
REPORT_PLENARY · PL · 8 January 2024
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
SPRAWOZDANIE w sprawie wniosku dotyczącego dyrektywy Rady w sprawie ustanowienia przepisów dotyczących ulgi służącej przeciwdziałaniu zjawisku uprzywilejowania finansowania dłużnego w stosunku do kapitałowego oraz w sprawie ograniczenia możliwości odliczania odsetek do celów związanych z podatkiem dochodowym od osób prawnych
REPORT_PLENARY · PL · 8 January 2024
Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
RAPORT ettepaneku kohta võtta vastu nõukogu direktiiv, millega sätestatakse eeskirjad laenuvahendite kasutamise soodustamise vähendamiseks ette nähtud kompensatsiooni ja intresside mahaarvamise piiramise kohta äriühingu tulumaksu kohaldamisel
REPORT_PLENARY · ET · 8 January 2024
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
RAPORT ettepaneku kohta võtta vastu nõukogu direktiiv, millega sätestatakse eeskirjad laenuvahendite kasutamise soodustamise vähendamiseks ette nähtud kompensatsiooni ja intresside mahaarvamise piiramise kohta äriühingu tulumaksu kohaldamisel
REPORT_PLENARY · ET · 8 January 2024
Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
ДОКЛАД относно предложението за директива на Съвета за определяне на правила за данъчно облекчение за намаляване на преференциалното данъчно третиране на дълга и за ограничаване на възможността за приспадане на лихви за целите на корпоративния подоходен данък
REPORT_PLENARY · BG · 3 January 2024
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
ДОКЛАД относно предложението за директива на Съвета за определяне на правила за данъчно облекчение за намаляване на преференциалното данъчно третиране на дълга и за ограничаване на възможността за приспадане на лихви за целите на корпоративния подоходен данък
REPORT_PLENARY · BG · 3 January 2024
Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Report on the proposal for a Council directive on laying down rules on a debt-equity bias reduction allowance and on limiting the deductibility of interest for corporate income tax purposes
REPORT_PLENARY · GA · 3 January 2024
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Report on the proposal for a Council directive on laying down rules on a debt-equity bias reduction allowance and on limiting the deductibility of interest for corporate income tax purposes
REPORT_PLENARY · GA · 3 January 2024
Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
ZIŅOJUMS par priekšlikumu Padomes direktīvai, ar ko paredz noteikumus par atvieglojumu tādu stimulu samazināšanai, kas sekmē parādsaistību uzņemšanos, un par procentu atskaitāmības ierobežošanu uzņēmumu ienākuma nodokļa vajadzībām
REPORT_PLENARY · LV · 3 January 2024
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
ZIŅOJUMS par priekšlikumu Padomes direktīvai, ar ko paredz noteikumus par atvieglojumu tādu stimulu samazināšanai, kas sekmē parādsaistību uzņemšanos, un par procentu atskaitāmības ierobežošanu uzņēmumu ienākuma nodokļa vajadzībām
REPORT_PLENARY · LV · 3 January 2024
Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
IZVJEŠĆE o Prijedlogu direktive Vijeća o utvrđivanju pravila o olakšici za povlašteni porezni tretman duga u oporezivanju trgovačkih društava i o ograničavanju mogućnosti odbitka kamata za potrebe poreza na dobit
REPORT_PLENARY · HR · 3 January 2024
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
IZVJEŠĆE o Prijedlogu direktive Vijeća o utvrđivanju pravila o olakšici za povlašteni porezni tretman duga u oporezivanju trgovačkih društava i o ograničavanju mogućnosti odbitka kamata za potrebe poreza na dobit
REPORT_PLENARY · HR · 3 January 2024
Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
RAPPORT sur la proposition de directive du Conseil établissant des règles relatives à un abattement pour la réduction de la distorsion fiscale en faveur de l’endettement et à la limitation de la déductibilité des intérêts aux fins de l’impôt sur les sociétés
REPORT_PLENARY · FR · 3 January 2024
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
RAPPORT sur la proposition de directive du Conseil établissant des règles relatives à un abattement pour la réduction de la distorsion fiscale en faveur de l’endettement et à la limitation de la déductibilité des intérêts aux fins de l’impôt sur les sociétés
REPORT_PLENARY · FR · 3 January 2024
Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
RAPPORT dwar il-proposta għal direttiva tal-Kunsill dwar l-istabbiliment ta’ regoli dwar remissjoni li tnaqqas il-predispożizzjoni favur id-dejn, u dwar il-limitazzjoni tad-deduċibbiltà tal-imgħax għal finijiet ta’ taxxa korporattiva
REPORT_PLENARY · MT · 3 January 2024
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
RAPPORT dwar il-proposta għal direttiva tal-Kunsill dwar l-istabbiliment ta’ regoli dwar remissjoni li tnaqqas il-predispożizzjoni favur id-dejn, u dwar il-limitazzjoni tad-deduċibbiltà tal-imgħax għal finijiet ta’ taxxa korporattiva
REPORT_PLENARY · MT · 3 January 2024
Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
REPORT on the proposal for a Council directive on laying down rules on a debt-equity bias reduction allowance and on limiting the deductibility of interest for corporate income tax purposes
REPORT_PLENARY · EN · 3 January 2024
View Download Open at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Vertaal naar
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
REPORT on the proposal for a Council directive on laying down rules on a debt-equity bias reduction allowance and on limiting the deductibility of interest for corporate income tax purposes
REPORT_PLENARY · EN · 3 January 2024
Download Open at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Vertaal naar
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
ENTWURF EINES BERICHTS über den Vorschlag für eine Richtlinie des Rates zur Festlegung von Vorschriften für einen Freibetrag zur Reduzierung der steuerlichen Begünstigung von Fremd- gegenüber Eigenkapitalfinanzierungen und für die Begrenzung der Abzugsfähigkeit von Zinsen für Körperschaftsteuerzwecke
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · DE · 21 December 2022
Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.

PreviousDocuments page 2 of 3Next

Related records

No cross-record relationships stored yet.

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://oeil.secure.europarl.europa.eu/oeil/popups/ficheprocedure.do?lang=en&reference=2022%2F0154(CNS)
Open data entity: https://data.europarl.europa.eu/api/v2/procedures/2022-0154
eu · 2022-0154 · source updated 16 January 2024