COM(2013)814 EU - Directive
Amendment of Directive 2011/96/EU on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States - Main contents
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This page contains a limited version of this dossier in the EU Monitor.
This Directive i is drafted by the Directorate-General Taxation and Customs Union (TAXUD) i of the European Commission and submitted to the Council of the European Union on November 25, 2013 and for raadpleging i to the European Parliament.
Contents
official title
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| Legal instrument | Directive |
|---|---|
| Decision making procedure | Consultation procedure (CNS) |
| reference by COM-number i | COM(2013)814  |
| Additional COM-numbers | SWD(2013)473; SWD(2013)474; SWD(2013)475 |
| procedure number i | 2013/0400(CNS) |
| CELEX number i | 52013PC0814 |
| Document | 25-11-2013 |
|---|---|
| Online publication | 25-11-2013 |
| Decision | 08-07-2014; Richtlijn 2014/86 |
| Publication in Official Journal i | 28-01-2015; OJ L 21 p. 1-3 |
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