Establishing a Head Office Tax system for micro, small and medium sized enterprises, and amending Directive 2011/16/EU

votedEuropean Union· European Parliament· EN

Introduced

17 November 2023

Last action

10 April 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
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

ONTWERPVERSLAG over het voorstel voor een richtlijn van de Raad tot vaststelling van een belastingstelsel voor micro-, kleine en middelgrote ondernemingen volgens de regels van de lidstaat van het hoofdkantoor en tot wijziging van Richtlijn 2011/16/EU

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ONTWERPVERSLAG over het voorstel voor een richtlijn van de Raad tot vaststelling van een belastingstelsel voor micro-, kleine en middelgrote ondernemingen volgens de regels van de lidstaat van het hoofdkantoor en tot wijziging van Richtlijn 2011/16/EU
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · NL · 4 December 2023
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DRÉACHT-TUARASCÁIL maidir le togra le haghaidh Treoir ón gComhairle lena mbunaítear córas Cánach Ceannoifige le haghaidh micrifhiontar, fiontair bheaga agus mheánmhéide, agus lena leasaítear Treoir 2011/16/AE
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · GA · 4 December 2023
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DRÉACHT-TUARASCÁIL maidir le togra le haghaidh Treoir ón gComhairle lena mbunaítear córas Cánach Ceannoifige le haghaidh micrifhiontar, fiontair bheaga agus mheánmhéide, agus lena leasaítear Treoir 2011/16/AE
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · GA · 4 December 2023
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ПРОЕКТ НА ДОКЛАД относно предложението за директива на Съвета за създаване на система за данъчно облагане по главно управление за микро-, малките и средните предприятия и за изменение на Директива 2011/16/ЕС
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · BG · 4 December 2023
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ПРОЕКТ НА ДОКЛАД относно предложението за директива на Съвета за създаване на система за данъчно облагане по главно управление за микро-, малките и средните предприятия и за изменение на Директива 2011/16/ЕС
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · BG · 4 December 2023
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JELENTÉSTERVEZET a mikro-, kis- és középvállalkozások által alkalmazható, központ szerinti adórendszer létrehozásáról és a 2011/16/EU irányelv módosításáról szóló tanácsi irányelvre irányuló javaslatról
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · HU · 4 December 2023
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JELENTÉSTERVEZET a mikro-, kis- és középvállalkozások által alkalmazható, központ szerinti adórendszer létrehozásáról és a 2011/16/EU irányelv módosításáról szóló tanácsi irányelvre irányuló javaslatról
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · HU · 4 December 2023
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PROJEKT SPRAWOZDANIA w sprawie wniosku dotyczącego dyrektywy Rady ustanawiającej system opodatkowania według siedziby głównej dla mikroprzedsiębiorstw oraz małych i średnich przedsiębiorstw i zmieniającej dyrektywę 2011/16/UE
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · PL · 4 December 2023
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PROJEKT SPRAWOZDANIA w sprawie wniosku dotyczącego dyrektywy Rady ustanawiającej system opodatkowania według siedziby głównej dla mikroprzedsiębiorstw oraz małych i średnich przedsiębiorstw i zmieniającej dyrektywę 2011/16/UE
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · PL · 4 December 2023
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ΣΧΕΔΙΟ ΕΚΘΕΣΗΣ σχετικά με την πρόταση οδηγίας του Συμβουλίου για τη θέσπιση φορολογικού συστήματος με βάση την έδρα για τις πολύ μικρές, μικρές και μεσαίες επιχειρήσεις και για την τροποποίηση της οδηγίας 2011/16/ΕΕ
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · EL · 4 December 2023
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ΣΧΕΔΙΟ ΕΚΘΕΣΗΣ σχετικά με την πρόταση οδηγίας του Συμβουλίου για τη θέσπιση φορολογικού συστήματος με βάση την έδρα για τις πολύ μικρές, μικρές και μεσαίες επιχειρήσεις και για την τροποποίηση της οδηγίας 2011/16/ΕΕ
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · EL · 4 December 2023
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NÁVRH ZPRÁVY o návrhu směrnice Rady, kterou se zavádí daňový systém sídla pro mikropodniky a malé a střední podniky a kterou se mění směrnice 2011/16/EU
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · CS · 4 December 2023
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NÁVRH ZPRÁVY o návrhu směrnice Rady, kterou se zavádí daňový systém sídla pro mikropodniky a malé a střední podniky a kterou se mění směrnice 2011/16/EU
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · CS · 4 December 2023
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NACRT IZVJEŠĆA o Prijedlogu direktive Vijeća o uspostavi sustava oporezivanja sjedišta za mikropoduzeća te mala i srednja poduzeća te o izmjeni Direktive 2011/16/EU
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · HR · 4 December 2023
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NACRT IZVJEŠĆA o Prijedlogu direktive Vijeća o uspostavi sustava oporezivanja sjedišta za mikropoduzeća te mala i srednja poduzeća te o izmjeni Direktive 2011/16/EU
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · HR · 4 December 2023
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PROIECT DE RAPORT referitor la propunerea de directivă a Consiliului de instituire a unui sistem de impunere în funcție de sediul central pentru microîntreprinderi și întreprinderi mici și mijlocii și de modificare a Directivei 2011/16/UE
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · RO · 4 December 2023
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PROIECT DE RAPORT referitor la propunerea de directivă a Consiliului de instituire a unui sistem de impunere în funcție de sediul central pentru microîntreprinderi și întreprinderi mici și mijlocii și de modificare a Directivei 2011/16/UE
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · RO · 4 December 2023
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NÁVRH SPRÁVY o návrhu smernice Rady, ktorou sa ustanovuje daňový systém ústredia pre mikropodniky, malé a stredné podniky a mení smernica 2011/16/EÚ
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · SK · 4 December 2023
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NÁVRH SPRÁVY o návrhu smernice Rady, ktorou sa ustanovuje daňový systém ústredia pre mikropodniky, malé a stredné podniky a mení smernica 2011/16/EÚ
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · SK · 4 December 2023
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PRANEŠIMO PROJEKTAS dėl pasiūlymo dėl Tarybos direktyvos, kuria nustatoma labai mažų, mažųjų ir vidutinių įmonių pagrindine buveine grindžiama mokesčių sistema ir iš dalies keičiama Direktyva 2011/16/ES
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · LT · 4 December 2023
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PRANEŠIMO PROJEKTAS dėl pasiūlymo dėl Tarybos direktyvos, kuria nustatoma labai mažų, mažųjų ir vidutinių įmonių pagrindine buveine grindžiama mokesčių sistema ir iš dalies keičiama Direktyva 2011/16/ES
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · LT · 4 December 2023
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PROGETTO DI RELAZIONE sulla proposta di direttiva del Consiglio che istituisce un sistema fiscale basato sulle norme della sede centrale per le microimprese e le piccole e medie imprese e modifica la direttiva 2011/16/UE
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · IT · 4 December 2023
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PROGETTO DI RELAZIONE sulla proposta di direttiva del Consiglio che istituisce un sistema fiscale basato sulle norme della sede centrale per le microimprese e le piccole e medie imprese e modifica la direttiva 2011/16/UE
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · IT · 4 December 2023
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UDKAST TIL BETÆNKNING om forslag til Rådets direktiv om indførelse af et hovedkontorsbaseret beskatningssystem for mikrovirksomheder og små og mellemstore virksomheder og om ændring af direktiv 2011/16/EU
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · DA · 4 December 2023
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UDKAST TIL BETÆNKNING om forslag til Rådets direktiv om indførelse af et hovedkontorsbaseret beskatningssystem for mikrovirksomheder og små og mellemstore virksomheder og om ændring af direktiv 2011/16/EU
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · DA · 4 December 2023
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RAPORTI PROJEKT ettepaneku kohta võtta vastu nõukogu direktiiv, millega kehtestatakse mikro-, väikeste ja keskmise suurusega ettevõtjate peakontori maksustamise süsteem ning muudetakse direktiivi 2011/16/EL
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · ET · 4 December 2023
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RAPORTI PROJEKT ettepaneku kohta võtta vastu nõukogu direktiiv, millega kehtestatakse mikro-, väikeste ja keskmise suurusega ettevõtjate peakontori maksustamise süsteem ning muudetakse direktiivi 2011/16/EL
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · ET · 4 December 2023
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FÖRSLAG TILL BETÄNKANDE om förslaget till rådets direktiv om inrättande av ett huvudkontorsbaserat skattesystem för mikroföretag samt små och medelstora företag och om ändring av direktiv 2011/16/EU
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · SV · 1 December 2023
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FÖRSLAG TILL BETÄNKANDE om förslaget till rådets direktiv om inrättande av ett huvudkontorsbaserat skattesystem för mikroföretag samt små och medelstora företag och om ändring av direktiv 2011/16/EU
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · SV · 1 December 2023
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PROYECTO DE INFORME sobre la propuesta de Directiva del Consejo por la que se establece un sistema de imposición en la sede destinado a las microempresas y a las pequeñas y medianas empresas, y por la que se modifica la Directiva 2011/16/UE
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · ES · 1 December 2023
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PROYECTO DE INFORME sobre la propuesta de Directiva del Consejo por la que se establece un sistema de imposición en la sede destinado a las microempresas y a las pequeñas y medianas empresas, y por la que se modifica la Directiva 2011/16/UE
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · ES · 1 December 2023
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MIETINTÖLUONNOS ehdotuksesta neuvoston direktiiviksi mikroyrityksiä sekä pieniä ja keskisuuria yrityksiä koskevan päätoimipaikkaverotukseen perustuvan järjestelmän perustamisesta sekä direktiivin 2011/16/EU muuttamisesta
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · FI · 1 December 2023
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MIETINTÖLUONNOS ehdotuksesta neuvoston direktiiviksi mikroyrityksiä sekä pieniä ja keskisuuria yrityksiä koskevan päätoimipaikkaverotukseen perustuvan järjestelmän perustamisesta sekä direktiivin 2011/16/EU muuttamisesta
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · FI · 1 December 2023
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OSNUTEK POROČILA o predlogu direktive Sveta o uvedbi sistema davčnih pravil države sedeža za mikro, mala in srednja podjetja ter spremembi Direktive 2011/16/EU
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · SL · 1 December 2023
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OSNUTEK POROČILA o predlogu direktive Sveta o uvedbi sistema davčnih pravil države sedeža za mikro, mala in srednja podjetja ter spremembi Direktive 2011/16/EU
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · SL · 1 December 2023
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ABBOZZ TA’ RAPPORT dwar il-proposta għal direttiva tal-Kunsill li tistabbilixxi sistema ta’ Taxxa tal-Uffiċċju Reġistrat għall-intrapriżi mikro, żgħar u ta’ daqs medju, u li temenda d-Direttiva 2011/16/UE
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · MT · 30 November 2023
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ABBOZZ TA’ RAPPORT dwar il-proposta għal direttiva tal-Kunsill li tistabbilixxi sistema ta’ Taxxa tal-Uffiċċju Reġistrat għall-intrapriżi mikro, żgħar u ta’ daqs medju, u li temenda d-Direttiva 2011/16/UE
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · MT · 30 November 2023
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ENTWURF EINES BERICHTS über den Vorschlag für eine Richtlinie des Rates zur Einführung eines hauptsitzbasierten Steuersystems für Kleinstunternehmen, kleine und mittlere Unternehmen sowie zur Änderung der Richtlinie 2011/16/EU
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · DE · 30 November 2023
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ENTWURF EINES BERICHTS über den Vorschlag für eine Richtlinie des Rates zur Einführung eines hauptsitzbasierten Steuersystems für Kleinstunternehmen, kleine und mittlere Unternehmen sowie zur Änderung der Richtlinie 2011/16/EU
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · DE · 30 November 2023
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PROJET DE RAPPORT sur la proposition de directive du Conseil établissant un système d’imposition en fonction du siège central pour les micro, petites et moyennes entreprises et modifiant la directive 2011/16/UE
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · FR · 29 November 2023
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PROJET DE RAPPORT sur la proposition de directive du Conseil établissant un système d’imposition en fonction du siège central pour les micro, petites et moyennes entreprises et modifiant la directive 2011/16/UE
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · FR · 29 November 2023
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PROJETO DE RELATÓRIO sobre a proposta de diretiva do Conselho que cria um sistema de tributação da sede social para as micro, pequenas e médias empresas, e que altera a Diretiva 2011/16/UE
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · PT · 29 November 2023
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PROJETO DE RELATÓRIO sobre a proposta de diretiva do Conselho que cria um sistema de tributação da sede social para as micro, pequenas e médias empresas, e que altera a Diretiva 2011/16/UE
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · PT · 29 November 2023
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ZIŅOJUMA PROJEKTS par priekšlikumu Padomes direktīvai, ar ko izveido galvenā biroja nodokļu sistēmu mikrouzņēmumiem, maziem un vidējiem uzņēmumiem un groza Direktīvu 2011/16/ES
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · LV · 28 November 2023
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ZIŅOJUMA PROJEKTS par priekšlikumu Padomes direktīvai, ar ko izveido galvenā biroja nodokļu sistēmu mikrouzņēmumiem, maziem un vidējiem uzņēmumiem un groza Direktīvu 2011/16/ES
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · LV · 28 November 2023
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DRAFT REPORT on the proposal for a Council directive establishing a Head Office Tax system for micro, small and medium sized enterprises, and amending Directive 2011/16/EU
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · EN · 20 November 2023
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DRAFT REPORT on the proposal for a Council directive establishing a Head Office Tax system for micro, small and medium sized enterprises, and amending Directive 2011/16/EU
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · EN · 20 November 2023
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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