Názov prílohy | Jazyk prílohy | Dátum publikácie | Typ dokumentu |
Návrh SMERNICA RADY o stanovení pravidiel týkajúcich sa úľavy na zníženie zvýhodňovania dlhu voči vlastnému imaniu a obmedzenia odpočítateľnosti úrokov na účely dane z príjmov právnických osôb [docx, 116 kB] | slovenský | 01.06.2022 | Proposal for a directive |
Návrh SMERNICA RADY o stanovení pravidiel týkajúcich sa úľavy na zníženie zvýhodňovania dlhu voči vlastnému imaniu a obmedzenia odpočítateľnosti úrokov na účely dane z príjmov právnických osôb [pdf, 614 kB] | slovenský | 01.06.2022 | Proposal for a directive |
PRACOVNÝ DOKUMENT ÚTVAROV KOMISIE ZHRNUTIE SPRÁVY O POSÚDENÍ VPLYVU [ ] Sprievodný dokument Návrh smernice Rady, ktorým sa stanovujú pravidlá zmiernenia zvýhodňovania dlhu voči vlastnému imaniu a pravidlá obmedzenia odpočtu platby úroku na účely dane z príjmov právnických osôb [docx, 83 kB] | slovenský | 01.06.2022 | Summary of impact assessment |
PRACOVNÝ DOKUMENT ÚTVAROV KOMISIE ZHRNUTIE SPRÁVY O POSÚDENÍ VPLYVU [ ] Sprievodný dokument Návrh smernice Rady, ktorým sa stanovujú pravidlá zmiernenia zvýhodňovania dlhu voči vlastnému imaniu a pravidlá obmedzenia odpočtu platby úroku na účely dane z príjmov právnických osôb [pdf, 324 kB] | slovenský | 01.06.2022 | Summary of impact assessment |
COMMISSION STAFF WORKING DOCUMENT EXECUTIVE SUMMARY OF THE IMPACT ASSESSMENT REPORT Accompanying the document Proposal for a Council Directive on laying down rules on a debt-equity bias reduction allowance and on limiting the deductibility of interest for corporate income tax purposes [docx, 84 kB] | anglický | 23.05.2022 | Summary of impact assessment |
COMMISSION STAFF WORKING DOCUMENT EXECUTIVE SUMMARY OF THE IMPACT ASSESSMENT REPORT Accompanying the document Proposal for a Council Directive on laying down rules on a debt-equity bias reduction allowance and on limiting the deductibility of interest for corporate income tax purposes [pdf, 156 kB] | anglický | 23.05.2022 | Summary of impact assessment |
COMMISSION STAFF WORKING DOCUMENT IMPACT ASSESSMENT REPORT Accompanying the document Proposal for a COUNCIL DIRECTIVE on laying down rules on a debt-equity bias reduction allowance and on limiting the deductibility of interest for corporate income tax purposes [docx, 1071 kB] | anglický | 23.05.2022 | Impact assessment |
COMMISSION STAFF WORKING DOCUMENT IMPACT ASSESSMENT REPORT Accompanying the document Proposal for a COUNCIL DIRECTIVE on laying down rules on a debt-equity bias reduction allowance and on limiting the deductibility of interest for corporate income tax purposes [pdf, 1954 kB] | anglický | 23.05.2022 | Impact assessment |
COMMISSION STAFF WORKING DOCUMENT Subsidiarity Grid Accompanying the document Proposal for a COUNCIL DIRECTIVE on laying down rules on a debt-equity bias reduction allowance and on limiting the deductibility of interest for corporate income tax purposes [docx, 82 kB] | anglický | 23.05.2022 | Staff working document |
COMMISSION STAFF WORKING DOCUMENT Subsidiarity Grid Accompanying the document Proposal for a COUNCIL DIRECTIVE on laying down rules on a debt-equity bias reduction allowance and on limiting the deductibility of interest for corporate income tax purposes [pdf, 718 kB] | anglický | 23.05.2022 | Staff working document |
COMMISSION STAFF WORKING DOCUMENT EXECUTIVE SUMMARY OF THE IMPACT ASSESSMENT REPORT Accompanying the document Proposal for a Council Directive on laying down rules on a debt-equity bias reduction allowance and on limiting the deductibility of interest for corporate income tax purposes [docx, 84 kB] | anglický | 23.05.2022 | Summary of impact assessment |
COMMISSION STAFF WORKING DOCUMENT EXECUTIVE SUMMARY OF THE IMPACT ASSESSMENT REPORT Accompanying the document Proposal for a Council Directive on laying down rules on a debt-equity bias reduction allowance and on limiting the deductibility of interest for corporate income tax purposes [pdf, 156 kB] | anglický | 23.05.2022 | Summary of impact assessment |
COMMISSION STAFF WORKING DOCUMENT IMPACT ASSESSMENT REPORT Accompanying the document Proposal for a COUNCIL DIRECTIVE on laying down rules on a debt-equity bias reduction allowance and on limiting the deductibility of interest for corporate income tax purposes [docx, 1071 kB] | anglický | 23.05.2022 | Impact assessment |
COMMISSION STAFF WORKING DOCUMENT IMPACT ASSESSMENT REPORT Accompanying the document Proposal for a COUNCIL DIRECTIVE on laying down rules on a debt-equity bias reduction allowance and on limiting the deductibility of interest for corporate income tax purposes [pdf, 1954 kB] | anglický | 23.05.2022 | Impact assessment |
COMMISSION STAFF WORKING DOCUMENT Subsidiarity Grid Accompanying the document Proposal for a COUNCIL DIRECTIVE on laying down rules on a debt-equity bias reduction allowance and on limiting the deductibility of interest for corporate income tax purposes [docx, 82 kB] | anglický | 23.05.2022 | Staff working document |
COMMISSION STAFF WORKING DOCUMENT Subsidiarity Grid Accompanying the document Proposal for a COUNCIL DIRECTIVE on laying down rules on a debt-equity bias reduction allowance and on limiting the deductibility of interest for corporate income tax purposes [pdf, 718 kB] | anglický | 23.05.2022 | Staff working document |
Proposal for a COUNCIL DIRECTIVE on laying down rules on a debt-equity bias reduction allowance and on limiting the deductibility of interest for corporate income tax purposes [docx, 121 kB] | anglický | 12.05.2022 | Proposal for a directive |
Proposal for a COUNCIL DIRECTIVE on laying down rules on a debt-equity bias reduction allowance and on limiting the deductibility of interest for corporate income tax purposes [pdf, 420 kB] | anglický | 12.05.2022 | Proposal for a directive |
[pdf, 647 kB] | anglický | 12.05.2022 | |
COMMISSION STAFF WORKING DOCUMENT EXECUTIVE SUMMARY OF THE IMPACT ASSESSMENT REPORT Accompanying the document Proposal for a Council Directive on laying down rules on a debt-equity bias reduction and on limiting the deductibility of interest for corporate income tax purposes [docx, 84 kB] | anglický | 12.05.2022 | Summary of impact assessment |
COMMISSION STAFF WORKING DOCUMENT EXECUTIVE SUMMARY OF THE IMPACT ASSESSMENT REPORT Accompanying the document Proposal for a Council Directive on laying down rules on a debt-equity bias reduction and on limiting the deductibility of interest for corporate income tax purposes [pdf, 156 kB] | anglický | 12.05.2022 | Summary of impact assessment |
COMMISSION STAFF WORKING DOCUMENT IMPACT ASSESSMENT REPORT Accompanying the document Proposal for a COUNCIL DIRECTIVE on laying down rules on a debt-equity bias reduction and on limiting the deductibility of interest for corporate income tax purposes [docx, 1070 kB] | anglický | 12.05.2022 | Impact assessment |
COMMISSION STAFF WORKING DOCUMENT IMPACT ASSESSMENT REPORT Accompanying the document Proposal for a COUNCIL DIRECTIVE on laying down rules on a debt-equity bias reduction and on limiting the deductibility of interest for corporate income tax purposes [pdf, 1956 kB] | anglický | 12.05.2022 | Impact assessment |
COMMISSION STAFF WORKING DOCUMENT Subsidiarity Grid Accompanying the document Proposal for a COUNCIL DIRECTIVE on laying down rules on a debt-equity bias reduction and on limiting the deductibility of interest for corporate income tax purposes [docx, 82 kB] | anglický | 12.05.2022 | Staff working document |
COMMISSION STAFF WORKING DOCUMENT Subsidiarity Grid Accompanying the document Proposal for a COUNCIL DIRECTIVE on laying down rules on a debt-equity bias reduction and on limiting the deductibility of interest for corporate income tax purposes [pdf, 718 kB] | anglický | 12.05.2022 | Staff working document |