European Union · Bill · CNS
2023/0320(CNS)
Establishing a Head Office Tax system for micro, small and medium sized enterprises, and amending Directive 2011/16/EU
Introduced
17 November 2023
Last action
10 April 2024 · Plenary vote
Status
PLENARY_VOTE
Sponsors
—
Subjects
Discovery layer
Source updated
10 April 2024
Official titles
Authentic titles published by the source. The stored canonical title is not replaced.
23 official languages
Bulgarian
Създаване на система за данъчно облагане по главно управление за микро-, малките и средните предприятия и изменение на Директива 2011/16/ЕС
Czech
Zavedení systému zdanění na základě ústředí pro mikropodniky a malé a střední podniky a změna směrnice 2011/16/EU
Danish
Indførelse af et hovedkontorsbaseret beskatningssystem for mikrovirksomheder og små og mellemstore virksomheder og ændring af direktiv 2011/16/EU
German
Einführung eines hauptsitzbasierten Steuersystems für Kleinstunternehmen, kleine und mittlere Unternehmen sowie Änderung der Richtlinie 2011/16/EU
Greek
Θέσπιση συστήματος φορολόγησης εταιρικής έδρας για τις πολύ μικρές, τις μικρές και τις μεσαίες επιχειρήσεις και τροποποίηση της οδηγίας 2011/16/ΕΕ
Spanish
Establecimiento de un sistema de imposición en la sede destinado a las microempresas y a las pequeñas y medianas empresas, y modificación de la Directiva 2011/16/UE
Estonian
Mikro-, väikeste ja keskmise suurusega ettevõtjate peakontori maksustamise süsteemi kehtestamine ning direktiivi 2011/16/EL muutmine
Finnish
Päätoimipaikkaan perustuvan verojärjestelmän perustaminen mikro- ja pk-yrityksiä varten ja direktiivin 2011/16/EU muuttaminen
French
Mise en place d'un système fiscal fondé sur les règles de l'État membre du siège social pour les micro, petites et moyennes entreprises, et modification de la directive 2011/16/UE
Irish
Córas Cánach Ceannoifige do mhicrifhiontair, d’fhiontair bheaga agus d’fhiontair mheánmhéide a bhunú, agus lena leasaítear Treoir 2011/16/AE
Croatian
Uspostava sustava oporezivanja sjedišta za mikropoduzeća te mala i srednja poduzeća, te izmjena Direktive 2011/16/EU
Hungarian
A mikro-, kis- és középvállalkozások által alkalmazható, központ szerinti adórendszer létrehozása és a 2011/16/EU irányelv módosítása
Italian
Istituzione di un sistema fiscale basato sulle norme della sede centrale per le microimprese e le piccole e medie imprese e modifica della direttiva 2011/16/UE
Lithuanian
Labai mažų, mažųjų ir vidutinių įmonių pagrindine buveine grindžiamos mokesčių sistemos nustatymas ir dalinis Direktyvos 2011/16/ES keitimas
Latvian
Priekšlikums izveidot galvenā biroja nodokļu sistēmu mikrouzņēmumiem, maziem un vidējiem uzņēmumiem un grozīt Direktīvu 2011/16/ES
Maltese
L-istabbiliment ta' sistema ta' Taxxa tal-Uffiċċju Reġistrat għall-intrapriżi mikro, żgħar u ta' daqs medju, u l-emenda tad-Direttiva 2011/16/UE
Dutch
Vaststelling van een belastingstelsel voor micro-, kleine en middelgrote ondernemingen volgens de regels van de lidstaat van het hoofdkantoor en wijziging van Richtlijn 2011/16/EU
Polish
Ustanowienie systemu opodatkowania według siedziby głównej dla mikroprzedsiębiorstw oraz małych i średnich przedsiębiorstw i zmiana dyrektywy 2011/16/UE
Portuguese
Criação de um sistema de tributação da sede social para as micro, pequenas e médias empresas e alteração da Diretiva 2011/16/UE
Romanian
Instituirea unui sistem de impunere în funcție de sediul central pentru microîntreprinderi și întreprinderi mici și mijlocii și modificarea Directivei 2011/16/UE
Slovak
Ustanovenie daňového systému ústredia pre mikropodniky, malé a stredné podniky a zmena smernice 2011/16/EÚ
Slovenian
Uvedba sistema davčnih pravil države sedeža za mikro, mala in srednja podjetja ter spremembi Direktive 2011/16/EU
Swedish
Inrättande av ett huvudkontorsbaserat skattesystem för mikroföretag samt små och medelstora företag och ändring av direktiv 2011/16/EU
Records
Official bill 2023/0320(CNS) from European Union at European Parliament. Dated 17 November 2023. Status: PLENARY_VOTE.
Timeline
17 November 2023
committee tabling report
Source: COMMITTEE_TABLING_REPORT
17 November 2023
Introduced
Establishing a Head Office Tax system for micro, small and medium sized enterprises, and amending Directive 2011/16/EU
Source: CNS
11 December 2023
referral
Source: REFERRAL
22 February 2024
committee adopting report
Source: COMMITTEE_ADOPTING_REPORT
28 February 2024
tabling plenary
Source: TABLING_PLENARY
10 April 2024
Vote results
Source: PLENARY_VOTE_RESULTS
10 April 2024
plenary decision
Source: PLENARY_DECISION
10 April 2024
Plenary vote
Source: PLENARY_VOTE
10 April 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
Establishing a Head Office Tax system for micro, small and medium sized enterprises, and amending Directive 2011/16/EU
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Establishing a Head Office Tax system for micro, small and medium sized enterprises, and amending Directive 2011/16/EU
TEXT_ADOPTED · EN · 29 October 2025
Establishing a Head Office Tax system for micro, small and medium sized enterprises, and amending Directive 2011/16/EU
TEXT_ADOPTED · EN · 29 October 2025
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Ustanovenie daňového systému ústredia pre mikropodniky, malé a stredné podniky a zmena smernice 2011/16/EÚ
TEXT_ADOPTED · SK · 3 February 2025
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L-istabbiliment ta' sistema ta' Taxxa tal-Uffiċċju Reġistrat għall-intrapriżi mikro, żgħar u ta' daqs medju, u l-emenda tad-Direttiva 2011/16/UE
TEXT_ADOPTED · MT · 3 February 2025
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Priekšlikums izveidot galvenā biroja nodokļu sistēmu mikrouzņēmumiem, maziem un vidējiem uzņēmumiem un grozīt Direktīvu 2011/16/ES
TEXT_ADOPTED · LV · 3 February 2025
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A mikro-, kis- és középvállalkozások által alkalmazható, központ szerinti adórendszer létrehozása és a 2011/16/EU irányelv módosítása
TEXT_ADOPTED · HU · 3 February 2025
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Uspostava sustava oporezivanja sjedišta za mikropoduzeća te mala i srednja poduzeća, te izmjena Direktive 2011/16/EU
TEXT_ADOPTED · HR · 3 February 2025
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Córas Cánach Ceannoifige do mhicrifhiontair, d’fhiontair bheaga agus d’fhiontair mheánmhéide a bhunú, agus lena leasaítear Treoir 2011/16/AE
TEXT_ADOPTED · GA · 3 February 2025
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Mikro-, väikeste ja keskmise suurusega ettevõtjate peakontori maksustamise süsteemi kehtestamine ning direktiivi 2011/16/EL muutmine
TEXT_ADOPTED · ET · 3 February 2025
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Създаване на система за данъчно облагане по главно управление за микро-, малките и средните предприятия и изменение на Директива 2011/16/ЕС
TEXT_ADOPTED · BG · 3 February 2025
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Inrättande av ett huvudkontorsbaserat skattesystem för mikroföretag samt små och medelstora företag och ändring av direktiv 2011/16/EU
TEXT_ADOPTED · SV · 30 January 2025
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Uvedba sistema davčnih pravil države sedeža za mikro, mala in srednja podjetja ter spremembi Direktive 2011/16/EU
TEXT_ADOPTED · SL · 30 January 2025
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Ustanovenie daňového systému ústredia pre mikropodniky, malé a stredné podniky a zmena smernice 2011/16/EÚ
TEXT_ADOPTED · SK · 30 January 2025
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Instituirea unui sistem de impunere în funcție de sediul central pentru microîntreprinderi și întreprinderi mici și mijlocii și modificarea Directivei 2011/16/UE
TEXT_ADOPTED · RO · 30 January 2025
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Criação de um sistema de tributação da sede social para as micro, pequenas e médias empresas e alteração da Diretiva 2011/16/UE
TEXT_ADOPTED · PT · 30 January 2025
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Ustanowienie systemu opodatkowania według siedziby głównej dla mikroprzedsiębiorstw oraz małych i średnich przedsiębiorstw i zmiana dyrektywy 2011/16/UE
TEXT_ADOPTED · PL · 30 January 2025
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Vaststelling van een belastingstelsel voor micro-, kleine en middelgrote ondernemingen volgens de regels van de lidstaat van het hoofdkantoor en wijziging van Richtlijn 2011/16/EU
TEXT_ADOPTED · NL · 30 January 2025
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L-istabbiliment ta' sistema ta' Taxxa tal-Uffiċċju Reġistrat għall-intrapriżi mikro, żgħar u ta' daqs medju, u l-emenda tad-Direttiva 2011/16/UE
TEXT_ADOPTED · MT · 30 January 2025
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Priekšlikums izveidot galvenā biroja nodokļu sistēmu mikrouzņēmumiem, maziem un vidējiem uzņēmumiem un grozīt Direktīvu 2011/16/ES
TEXT_ADOPTED · LV · 30 January 2025
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Labai mažų, mažųjų ir vidutinių įmonių pagrindine buveine grindžiamos mokesčių sistemos nustatymas ir dalinis Direktyvos 2011/16/ES keitimas
TEXT_ADOPTED · LT · 30 January 2025
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Istituzione di un sistema fiscale basato sulle norme della sede centrale per le microimprese e le piccole e medie imprese e modifica della direttiva 2011/16/UE
TEXT_ADOPTED · IT · 30 January 2025
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A mikro-, kis- és középvállalkozások által alkalmazható, központ szerinti adórendszer létrehozása és a 2011/16/EU irányelv módosítása
TEXT_ADOPTED · HU · 30 January 2025
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Uspostava sustava oporezivanja sjedišta za mikropoduzeća te mala i srednja poduzeća, te izmjena Direktive 2011/16/EU
TEXT_ADOPTED · HR · 30 January 2025
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Córas Cánach Ceannoifige do mhicrifhiontair, d’fhiontair bheaga agus d’fhiontair mheánmhéide a bhunú, agus lena leasaítear Treoir 2011/16/AE
TEXT_ADOPTED · GA · 30 January 2025
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Mise en place d'un système d’imposition en fonction du siège central pour les micro, petites et moyennes entreprises, et modification de la directive 2011/16/UE
TEXT_ADOPTED · FR · 30 January 2025
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Mikroyrityksiä sekä pieniä ja keskisuuria yrityksiä koskevan päätoimipaikkaverotukseen perustuvan järjestelmän perustaminen sekä direktiivin 2011/16/EU muuttaminen
TEXT_ADOPTED · FI · 30 January 2025
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Mikro-, väikeste ja keskmise suurusega ettevõtjate peakontori maksustamise süsteemi kehtestamine ning direktiivi 2011/16/EL muutmine
TEXT_ADOPTED · ET · 30 January 2025
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Establecimiento de un sistema de imposición en la sede destinado a las microempresas y a las pequeñas y medianas empresas, y modificación de la Directiva 2011/16/UE
TEXT_ADOPTED · ES · 30 January 2025
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Establishing a Head Office Tax system for micro, small and medium sized enterprises, and amending Directive 2011/16/EU
TEXT_ADOPTED · EN · 30 January 2025
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Θέσπιση φορολογικού συστήματος με βάση την έδρα για τις πολύ μικρές, μικρές και μεσαίες επιχειρήσεις και τροποποίηση της οδηγίας 2011/16/ΕΕ
TEXT_ADOPTED · EL · 30 January 2025
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Einführung eines hauptsitzbasierten Steuersystems für Kleinstunternehmen, kleine und mittlere Unternehmen sowie Änderung der Richtlinie 2011/16/EU
TEXT_ADOPTED · DE · 30 January 2025
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Indførelse af et hovedkontorsbaseret beskatningssystem for mikrovirksomheder og små og mellemstore virksomheder og ændring af direktiv 2011/16/EU
TEXT_ADOPTED · DA · 30 January 2025
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Zavedení daňového systému sídla pro mikropodniky a malé a střední podniky a změna směrnice 2011/16/EU
TEXT_ADOPTED · CS · 30 January 2025
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Създаване на система за данъчно облагане по главно управление за микро-, малките и средните предприятия и изменение на Директива 2011/16/ЕС
TEXT_ADOPTED · BG · 30 January 2025
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Inrättande av ett huvudkontorsbaserat skattesystem för mikroföretag samt små och medelstora företag och ändring av direktiv 2011/16/EU
TEXT_ADOPTED · SV · 15 January 2025
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Uvedba sistema davčnih pravil države sedeža za mikro, mala in srednja podjetja ter spremembi Direktive 2011/16/EU
TEXT_ADOPTED · SL · 15 January 2025
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Instituirea unui sistem de impunere în funcție de sediul central pentru microîntreprinderi și întreprinderi mici și mijlocii și modificarea Directivei 2011/16/UE
TEXT_ADOPTED · RO · 15 January 2025
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Criação de um sistema de tributação da sede social para as micro, pequenas e médias empresas e alteração da Diretiva 2011/16/UE
TEXT_ADOPTED · PT · 15 January 2025
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Ustanowienie systemu opodatkowania według siedziby głównej dla mikroprzedsiębiorstw oraz małych i średnich przedsiębiorstw i zmiana dyrektywy 2011/16/UE
TEXT_ADOPTED · PL · 15 January 2025
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Vaststelling van een belastingstelsel voor micro-, kleine en middelgrote ondernemingen volgens de regels van de lidstaat van het hoofdkantoor en wijziging van Richtlijn 2011/16/EU
TEXT_ADOPTED · NL · 15 January 2025
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Labai mažų, mažųjų ir vidutinių įmonių pagrindine buveine grindžiamos mokesčių sistemos nustatymas ir dalinis Direktyvos 2011/16/ES keitimas
TEXT_ADOPTED · LT · 15 January 2025
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Istituzione di un sistema fiscale basato sulle norme della sede centrale per le microimprese e le piccole e medie imprese e modifica della direttiva 2011/16/UE
TEXT_ADOPTED · IT · 15 January 2025
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Mise en place d'un système d’imposition en fonction du siège central pour les micro, petites et moyennes entreprises, et modification de la directive 2011/16/UE
TEXT_ADOPTED · FR · 15 January 2025
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Mikroyrityksiä sekä pieniä ja keskisuuria yrityksiä koskevan päätoimipaikkaverotukseen perustuvan järjestelmän perustaminen sekä direktiivin 2011/16/EU muuttaminen
TEXT_ADOPTED · FI · 15 January 2025
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Establecimiento de un sistema de imposición en la sede destinado a las microempresas y a las pequeñas y medianas empresas, y modificación de la Directiva 2011/16/UE
TEXT_ADOPTED · ES · 15 January 2025
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Θέσπιση φορολογικού συστήματος με βάση την έδρα για τις πολύ μικρές, μικρές και μεσαίες επιχειρήσεις και τροποποίηση της οδηγίας 2011/16/ΕΕ
TEXT_ADOPTED · EL · 15 January 2025
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Indførelse af et hovedkontorsbaseret beskatningssystem for mikrovirksomheder og små og mellemstore virksomheder og ændring af direktiv 2011/16/EU
TEXT_ADOPTED · DA · 15 January 2025
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Zavedení daňového systému sídla pro mikropodniky a malé a střední podniky a změna směrnice 2011/16/EU
TEXT_ADOPTED · CS · 15 January 2025
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Suite donnée au T9-0218/2024
ACT_FOLLOWUP · FR · 9 August 2024
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Follow up to T9-0218/2024
ACT_FOLLOWUP · EN · 9 August 2024
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- Official source: https://oeil.secure.europarl.europa.eu/oeil/popups/ficheprocedure.do?lang=en&reference=2023%2F0320(CNS)
- Open data entity: https://data.europarl.europa.eu/api/v2/procedures/2023-0320
- eu · 2023-0320 · source updated 10 April 2024