Procedure

Administrative cooperation in the field of taxation

2020/0148(CNS)·9th term·ECON·CNS - Consultation procedure·CompletedProcedure completed

Subjects: Taxation · Cooperation between administrations

Rapporteur (the Member appointed to lead Parliament's work on this text): GIEGOLD Sven (Verts/ALE)

Summary

A proposal on administrative cooperation in the field of taxation. The amendments extend reporting obligations to digital platform operators and sellers, address tax evasion and avoidance, crypto-assets, a European taxpayer identification number, exchange of information, joint audits and simultaneous controls between Member States, penalties and sanctions, resources for tax authorities, and amend Directive 2011/16/EU, referencing the Fiscalis programme and the FATF.

Procedure timeline

Committee amendments tabled
11 Jan 2021
Plenary vote — Passed
10 Mar 2021 · On the Commission proposal (the draft law)
Procedure completed

Amendments

distinct, in window

Members

tabled at least one

Committee(s)

11 Jan 2021

Dates

Plenary votes

8 roll-call votes

In plenary, Parliament usually votes in steps: first on amendments to the text (sometimes split into parts, so Members can accept one half of a sentence and reject the other), then on the text as a whole. The “main vote” is the one that adopts or rejects the text itself. Each vote below shows exactly which step it was. How voting works →

Show the 5 earlier votes
1. 9 Mar 2021Passedoutcome from totals
  On amendment 1
  Official label: Am 1-65, 67-76 · what was voted ↗
  562 for40 against94 abstentions9 did not vote
  For
  Against
  Abst.
  Click a group to see each Member’s position.
2. 9 Mar 2021Failedoutcome from totals
  On amendment 77
  Official label: Am 77 · what was voted ↗
  87 for584 against23 abstentions11 did not vote
  For
  Against
  Abst.
  Click a group to see each Member’s position.
3. 9 Mar 2021Failedoutcome from totals
  On amendment 78
  Official label: Am 78 · what was voted ↗
  58 for586 against50 abstentions11 did not vote
  For
  Against
  Abst.
  Click a group to see each Member’s position.
4. 9 Mar 2021Failedoutcome from totals
  On amendment 79
  Official label: Am 79 · what was voted ↗
  97 for578 against19 abstentions11 did not vote
  For
  Against
  Abst.
  Click a group to see each Member’s position.
5. 9 Mar 2021Failedoutcome from totals
  On amendment 80
  Official label: Am 80 · what was voted ↗
  94 for589 against11 abstentions11 did not vote
  For
  Against
  Abst.
  Click a group to see each Member’s position.
9 Mar 2021Failedoutcome from totals
On amendment 81
Official label: Am 81 · what was voted ↗
87 for591 against15 abstentions12 did not vote
For
Against
Abst.
Click a group to see each Member’s position.
9 Mar 2021Passedoutcome from totals
On amendment 66
Official label: Am 66 · what was voted ↗
536 for147 against13 abstentions9 did not vote
For
Against
Abst.
Click a group to see each Member’s position.
10 Mar 2021Main votePassedoutcome from totals
On the Commission proposal (the draft law)
Official label: Proposition de la Commission · what was voted ↗
568 for63 against64 abstentions10 did not vote
For
Against
Abst.
Click a group to see each Member’s position.