Procedure

Common Consolidated Corporate Tax Base (CCCTB)

2011/0058(CNS)·7th term·ECON / IMCO·CNS - Consultation procedure·Lapsed / rejectedProcedure lapsed or withdrawn
Summary

The dossier concerns the Common Consolidated Corporate Tax Base (CCCTB). Amendments propose making the system optional, debate harmonisation of corporate tax rates and Member States' sovereignty over rates, address cross-border tax obstacles, tax competition, tax avoidance and evasion, the role of SMEs, double taxation and consolidation, and call for impact assessments.

Procedure timeline

  1. Committee amendments tabled
    12 Dec 2011 – 15 Dec 2011
  2. Procedure lapsed or withdrawn
500
Amendments
distinct, in window
23
Members
tabled at least one
2
Committee(s)
12 Dec 2011 – 15 Dec 2011
Dates

Official amendment documents

Full record

Members who amended this procedure

23 Members · by amendment count

The amendments, in full text

500 amendments

Every amendment as tabled — original text, proposed change and justification, with a link to the official PDF.

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