Sittings · Procedure

2022/0154(CNS) Consultation procedure First reading

Laying down rules on a debt-equity bias reduction allowance and on limiting the deductibility of interest for corporate income tax purposes

Text versions

Committee draft ECON-PR-738463 2022-12-06⇄ diff Tabled text A-9-2023-0387 2023-12-04⇄ diff Tabled text SP-2024-81-TA-9-2024-0006 2024-04-15⇄ diff Adopted text TA-9-2024-0006 2024-01-16

Timeline

  1. 2024-01-16
    Plenary vote sitting 2024-01-16 📄 A-9-2023-0387
    A9-0387/2023 - Luděk Niedermayer - Proposition de la Commission
    Adopted
    Abattement pour la réduction de la distorsion fiscale en faveur de l’endettement et limitation de la déductibilité des intérêts aux fins de l’impôt sur les sociétés - Debt-equity bias reduction allowance and limiting the deductibility of interest for corporate income tax purposes - Freibetrag zur Reduzierung der steuerlichen Begünstigung von Fremd- gegenüber Eigenkapitalfinanzierungen und Begrenzung der Abzugsfähigkeit von Zinsen für Körperschaftsteuerzwecke - A9-0387/2023 - Luděk Niedermayer - Chapitre II - titre - Am 29
    Rejected
    Amendments by the committee responsible – put to the vote collectively vote hand — no individual record
    Adopted
    Article 4 vote hand — no individual record
    Adopted
    A9-0387/2023 - Luděk Niedermayer - Article 4 - Am 30S
    Rejected
  2. 2024-01-16
    Plenary amend
  3. 2024-01-16
    Plenary vote sitting 2024-01-16
  4. 2023-12-04
    Tabled for plenary 📄 A-9-2023-0387
  5. 2023-11-28
    Report adopted in committee
  6. 2022-12-06
    Committee draft report 📄 ECON-PR-738463
  7. 2022-06-09
    Referral to committee