Document

SEC/2011/0315 FIN

Document SEC(2011)0315
Commission staff working document impact assessment accompanying document to the Proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB)

Source information 

Document Number: SEC/2011/0315 FIN Adoption Date: 16/03/2011
Transmission Date: 18/03/2011
Author: European Commission Legal Basis:
CELEX Classification :
  • Corporation tax  
  • Other sectors for approximation of laws  
Eurovoc classifications :
  • Approximation of laws  
  • Basis of tax assessment  
  • Business policy  
  • Community law  
  • Competitiveness  
  • Corporation tax  
  • Fiscal policy  
  • Tax on income  
  • Tax system  
Dossier CNS/2011/0058

 

 

Subsidiarity deadline:  18/05/2011

 

Scrutiny status 

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A reasoned opinion has been sent
 
Political Dialogue
 
A national Parliament makes known its opposition to bridging clauses
 
There is important information to exchange
 
Subsidiarity procedure is in progress and there are possible concerns. This symbol is no longer in use as of 22nd June 2012.
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