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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


Identifikátor aktu: COM(2022)216
Medziinštitucionálny kód: 2022/0154 (CNS)
Názov: 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
Inštitúcia: European Commission
Dátum prijatia aktu: 11.05.2022
Typ aktu: Adoption by Commission
Číslo procesu: LPEU/2022/257
Názov procesu: COM(2022)216 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

Prílohy


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