Document
SWD/2013/0475
COMMISSION STAFF WORKING DOCUMENT IMPLEMENTATION PLAN Accompanying the document 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
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| Document Number: SWD/2013/0475 |
Adoption Date: 25/11/2013 Transmission Date: 03/12/2013 |
| Author: | Legal Basis: |
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Dossier CNS/2013/0400
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
Subsidiarity deadline: 29/01/2014
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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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