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COM/2016/0685

Proposal for a Council Directive on a Common Corporate Tax Base

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Source information 

Document Number: COM/2016/0685 Adoption Date: 25/10/2016
Transmission Date: 08/11/2016
Author: Legal Basis:
CELEX Classification :
  • Corporation tax  
  • Other sectors for approximation of laws  
 Eurovoc classifications :
  • Approximation of laws  
  • Basis of tax assessment  
  • Community law  
  • Corporation tax  
  • Cross-border cooperation  
  • Fiscal policy  
  • Tax harmonisation  
  • Tax law  
  • Tax on income  
  • Tax system  
  • Transnational corporation  
  • Type of business  
EUR-Lex: information and text (all languages)  EN  FR  BG  CS  HR  DA  DE  EL  ES  ET  FI  GA  HU  IT  LT  LV  MT  NL  PL  PT  RO  SK  SL  SV 
Dossier CNS/2016/0337

Proposal for a COUNCIL DIRECTIVE on a Common Corporate Tax Base

 

Subsidiarity deadline:  03/01/2017

 

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Political Dialogue
 
A national Parliament makes known its opposition to bridging clauses
 
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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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