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2003/0331(CNS) Taxation: common system for interest and royalty payments made between associated companies of different Member States

Progress: Procedure lapsed or withdrawn

RoleCommitteeRapporteurShadows
Lead ECON KARAS Othmar (icon: PPE-DE PPE-DE)
Committee Opinion JURI
Lead committee dossier:
Legal Basis:
TFEU 115

Events

2010/09/18
   EC - Proposal withdrawn by Commission
2005/06/07
   CSL - Debate in Council
Details

The Council considered a proposal extending the scope of Directive 2003/49/EC on interest and royalty payments made between associated companies. To recall, Directive 2003/49/EC seeks to avoid obstacles to cross-border trade by eliminating the taxation at source of interest and royalty payments made between associated companies of different Member States. The proposed amendment updates the list of undertakings to which the Directive applies by including the companies of the ten new Member States and also specific legal entities such as the European Company and the European Cooperative Society. The Council noted that the text of the Directive as prepared by the Presidency was acceptable to the vast majority of delegations.

Documents
2666
2005/06/07
   CSL - Council Meeting
2004/03/31
   ESC - Economic and Social Committee: opinion, report
Documents
CES0300/2004
OJ C 112 30.04.2004, p. 0113-0114
2004/03/31
   ESC - Economic and Social Committee: opinion, report
Documents
CES0530/2004
2004/03/30
   EP - Text adopted by Parliament, 1st reading/single reading
Documents
T5-0202/2004
OJ C 103 29.04.2004, p. 0031-0152 E
2004/03/30
   EP - Decision by Parliament
Documents
T5-0202/2004
2004/03/16
   EP - Committee report tabled for plenary, 1st reading/single reading
Documents
A5-0150/2004
2004/03/16
   EP - Vote in committee
2004/03/15
   EP - Committee report tabled for plenary, 1st reading/single reading
Documents
A5-0150/2004
2004/02/09
   EP - Committee referral announced in Parliament
2004/01/20
   EP - KARAS Othmar (PPE-DE) appointed as rapporteur in ECON
2003/12/30
   EC - Legislative proposal
Documents
COM(2003)0841
EUR-Lex
2003/12/29
   EC - Legislative proposal published
Documents
COM(2003)0841
EUR-Lex

Documents

History

(these mark the time of scraping, not the official date of the change)

2023-08-03Show (5) Changes | Timetravel
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2003-12-29T00:00:00
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2004-03-16T00:00:00
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2021-12-18Show (13) Changes | Timetravel
docs/0
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2004-03-16T00:00:00
docs
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events/4
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2004-03-30T00:00:00
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EP
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events/4
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2004-03-30T00:00:00
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docs
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summary
2020-01-19Show (8) Changes | Timetravel
committees/0
type
Responsible Committee
body
EP
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committee_full
Economic and Monetary Affairs
committee
ECON
rapporteur
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docs/3/docs/0/url
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docs/4/docs/1/url
Old
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events/0/docs/0/url
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events/3/docs/0/url
Old
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events/4/docs/0/url
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New
http://www.europarl.europa.eu/doceo/document/TA-5-2004-0202_EN.html
2019-07-06Show (12) Changes | Timetravel
activities
  • date: 2003-12-30T00:00:00 docs: url: http://www.europarl.europa.eu/registre/docs_autres_institutions/commission_europeenne/com/2003/0841/COM_COM(2003)0841_EN.pdf title: COM(2003)0841 type: Legislative proposal published celexid: CELEX:52003PC0841:EN body: EC commission: DG: url: http://ec.europa.eu/taxation_customs/index_en.htm title: Taxation and Customs Union Commissioner: ŠEMETA Algirdas type: Legislative proposal published
  • date: 2004-02-09T00:00:00 body: EP type: Committee referral announced in Parliament, 1st reading/single reading committees: body: EP responsible: True committee: ECON date: 2004-01-20T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: PPE-DE name: KARAS Othmar body: EP responsible: False committee_full: Legal Affairs and Internal Market committee: JURI
  • body: EP committees: body: EP responsible: True committee: ECON date: 2004-01-20T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: PPE-DE name: KARAS Othmar body: EP responsible: False committee_full: Legal Affairs and Internal Market committee: JURI docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A5-2004-150&language=EN type: Committee report tabled for plenary, 1st reading/single reading title: A5-0150/2004 date: 2004-03-16T00:00:00 type: Vote in committee, 1st reading/single reading
  • date: 2004-03-30T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P5-TA-2004-202 type: Decision by Parliament, 1st reading/single reading title: T5-0202/2004 body: EP type: Decision by Parliament, 1st reading/single reading
  • date: 2004-10-21T00:00:00 body: CSL type: Council Meeting council: Economic and Financial Affairs ECOFIN meeting_id: Prés
  • body: CSL meeting_id: 2666 docs: url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=SMPL&ROWSPP=25&RESULTSET=1&NRROWS=500&DOC_LANCD=EN&ORDERBY=DOC_DATE+DESC&CONTENTS=2666*&MEET_DATE=07/06/2005 type: Debate in Council title: 2666 council: Economic and Financial Affairs ECOFIN date: 2005-06-07T00:00:00 type: Council Meeting
  • date: 2010-09-18T00:00:00 body: EC commission: DG: url: http://ec.europa.eu/taxation_customs/index_en.htm title: Taxation and Customs Union Commissioner: ŠEMETA Algirdas type: Proposal withdrawn by Commission
commission
  • body: EC dg: Taxation and Customs Union commissioner: ŠEMETA Algirdas
committees/0
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EP
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False
committee_full
Economic and Monetary Affairs
committee
ECON
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2004-01-20T00:00:00
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Legal Affairs and Internal Market
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Legal Affairs and Internal Market
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JURI
council
  • body: CSL type: Council Meeting council: Economic and Financial Affairs ECOFIN meeting_id: 2666 url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=SMPL&ROWSPP=25&RESULTSET=1&NRROWS=500&DOC_LANCD=EN&ORDERBY=DOC_DATE+DESC&CONTENTS=2666*&MEET_DATE=07/06/2005 date: 2005-06-07T00:00:00
docs
  • date: 2004-03-16T00:00:00 docs: title: PE333.122 type: Committee draft report body: EP
  • date: 2004-03-16T00:00:00 docs: title: PE333.122/AM type: Amendments tabled in committee body: EP
  • date: 2004-03-16T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A5-2004-150&language=EN title: A5-0150/2004 type: Committee report tabled for plenary, 1st reading/single reading body: EP
  • date: 2004-03-30T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P5-TA-2004-202 title: T5-0202/2004 url: https://eur-lex.europa.eu/JOHtml.do?uri=OJ:C:2004:103E:SOM:EN:HTML title: OJ C 103 29.04.2004, p. 0031-0152 E summary: type: Text adopted by Parliament, 1st reading/single reading body: EP
  • date: 2004-03-31T00:00:00 docs: url: https://dm.eesc.europa.eu/EESCDocumentSearch/Pages/redresults.aspx?k=(documenttype:AC)(documentnumber:0300)(documentyear:2004)(documentlanguage:EN) title: CES0300/2004 url: https://eur-lex.europa.eu/JOHtml.do?uri=OJ:C:2004:112:SOM:EN:HTML title: OJ C 112 30.04.2004, p. 0113-0114 type: Economic and Social Committee: opinion, report body: ESC
  • date: 2004-03-31T00:00:00 docs: url: https://dm.eesc.europa.eu/EESCDocumentSearch/Pages/redresults.aspx?k=(documenttype:AC)(documentnumber:0530)(documentyear:2004)(documentlanguage:EN) title: CES0530/2004 type: Economic and Social Committee: opinion, report body: ESC
events
  • date: 2003-12-30T00:00:00 type: Legislative proposal published body: EC docs: url: http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/com/2003/0841/COM_COM(2003)0841_EN.pdf title: COM(2003)0841 url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2003&nu_doc=841 title: EUR-Lex summary:
  • date: 2004-02-09T00:00:00 type: Committee referral announced in Parliament, 1st reading/single reading body: EP
  • date: 2004-03-16T00:00:00 type: Vote in committee, 1st reading/single reading body: EP summary:
  • date: 2004-03-16T00:00:00 type: Committee report tabled for plenary, 1st reading/single reading body: EP docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A5-2004-150&language=EN title: A5-0150/2004
  • date: 2004-03-30T00:00:00 type: Decision by Parliament, 1st reading/single reading body: EP docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P5-TA-2004-202 title: T5-0202/2004 summary:
  • date: 2005-06-07T00:00:00 type: Debate in Council body: CSL docs: url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=SMPL&ROWSPP=25&RESULTSET=1&NRROWS=500&DOC_LANCD=EN&ORDERBY=DOC_DATE+DESC&CONTENTS=2666*&MEET_DATE=07/06/2005 title: 2666 summary: The Council considered a proposal extending the scope of Directive 2003/49/EC on interest and royalty payments made between associated companies. To recall, Directive 2003/49/EC seeks to avoid obstacles to cross-border trade by eliminating the taxation at source of interest and royalty payments made between associated companies of different Member States. The proposed amendment updates the list of undertakings to which the Directive applies by including the companies of the ten new Member States and also specific legal entities such as the European Company and the European Cooperative Society. The Council noted that the text of the Directive as prepared by the Presidency was acceptable to the vast majority of delegations.
  • date: 2010-09-18T00:00:00 type: Proposal withdrawn by Commission body: EC summary:
other
  • body: CSL type: Council Meeting council: Former Council configuration
  • body: EC dg: url: http://ec.europa.eu/taxation_customs/index_en.htm title: Taxation and Customs Union commissioner: ŠEMETA Algirdas
procedure/dossier_of_the_committee
Old
ECON/5/20582
New
  • ECON/5/20582
procedure/subject
Old
  • 3.45.04 Company taxation
New
3.45.04
Company taxation
2015-11-04Show (1) Changes | Timetravel
links/European Commission/title
Old
PreLex
New
EUR-Lex
2014-11-10Show (5) Changes
activities
  • date: 2003-12-30T00:00:00 docs: url: http://www.europarl.europa.eu/registre/docs_autres_institutions/commission_europeenne/com/2003/0841/COM_COM(2003)0841_EN.pdf celexid: CELEX:52003PC0841:EN type: Legislative proposal published title: COM(2003)0841 type: Legislative proposal published body: EC commission: DG: url: http://ec.europa.eu/taxation_customs/index_en.htm title: Taxation and Customs Union Commissioner: ŠEMETA Algirdas
  • date: 2004-02-09T00:00:00 body: EP type: Committee referral announced in Parliament, 1st reading/single reading committees: body: EP responsible: True committee: ECON date: 2004-01-20T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: PPE-DE name: KARAS Othmar body: EP responsible: False committee_full: Legal Affairs and Internal Market committee: JURI
  • body: EP committees: body: EP responsible: True committee: ECON date: 2004-01-20T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: PPE-DE name: KARAS Othmar body: EP responsible: False committee_full: Legal Affairs and Internal Market committee: JURI docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A5-2004-150&language=EN type: Committee report tabled for plenary, 1st reading/single reading title: A5-0150/2004 date: 2004-03-16T00:00:00 type: Vote in committee, 1st reading/single reading
  • date: 2004-03-30T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P5-TA-2004-202 type: Decision by Parliament, 1st reading/single reading title: T5-0202/2004 body: EP type: Decision by Parliament, 1st reading/single reading
  • date: 2004-10-21T00:00:00 body: CSL type: Council Meeting council: Economic and Financial Affairs ECOFIN meeting_id: Prés
  • body: CSL meeting_id: 2666 docs: url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=SMPL&ROWSPP=25&RESULTSET=1&NRROWS=500&DOC_LANCD=EN&ORDERBY=DOC_DATE+DESC&CONTENTS=2666*&MEET_DATE=07/06/2005 type: Debate in Council title: 2666 council: Economic and Financial Affairs ECOFIN date: 2005-06-07T00:00:00 type: Council Meeting
  • date: 2010-09-18T00:00:00 type: Proposal withdrawn by Commission body: EC commission: DG: url: http://ec.europa.eu/taxation_customs/index_en.htm title: Taxation and Customs Union Commissioner: ŠEMETA Algirdas
committees
  • body: EP responsible: True committee: ECON date: 2004-01-20T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: PPE-DE name: KARAS Othmar
  • body: EP responsible: False committee_full: Legal Affairs and Internal Market committee: JURI
links
European Commission
other
  • body: CSL type: Council Meeting council: Former Council configuration
  • body: EC dg: url: http://ec.europa.eu/taxation_customs/index_en.htm title: Taxation and Customs Union commissioner: ŠEMETA Algirdas
procedure
dossier_of_the_committee
ECON/5/20582
reference
2003/0331(CNS)
instrument
Directive
legal_basis
Treaty on the Functioning of the EU TFEU 115
stage_reached
Procedure lapsed or withdrawn
subtype
Legislation
title
Taxation: common system for interest and royalty payments made between associated companies of different Member States
type
CNS - Consultation procedure
subject
3.45.04 Company taxation
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