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Implementation of EU requirements for exchange of tax information: progress, lessons learnt and obstacles to overcome

2020/2046(INI)·9th term·ECON·INI - Own-initiative procedure·CompletedProcedure completed

Subjects: Taxation

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

Summary

Own-initiative report on implementation of EU requirements for the exchange of tax information. Amendments cite tax revenue lost to evasion and avoidance, the Directive on Administrative Cooperation (DAC) and its revisions, automatic exchange of information, the Common Reporting Standard, Country-by-Country reports and beneficial-ownership data, revelations such as LuxLeaks, the Panama Papers and OpenLux, the unanimity requirement under the TFEU, data quality, taxpayer rights and Parliament's scrutiny role.

Procedure timeline

Committee amendments tabled
19 Apr 2021
Plenary vote — Passed
16 Sep 2021 · On the motion for a resolution — the text as a whole
Procedure completed

169

Amendments

distinct, in window

25

Members

tabled at least one

1

Committee(s)

19 Apr 2021

Dates

Plenary votes

17 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 14 earlier votes
1. 16 Sep 2021Failedoutcome from totals
  On amendment 3 — paragraph 3
  Official label: § 3 - Am 3 · what was voted ↗
  252 for365 against75 abstentions13 did not vote
  For
  Against
  Abst.
  Click a group to see each Member’s position.
2. 16 Sep 2021Failedoutcome from totals
  On amendment 13 — paragraph 3
  Official label: § 3 - Am 13 · what was voted ↗
  85 for536 against69 abstentions15 did not vote
  For
  Against
  Abst.
  Click a group to see each Member’s position.
3. 16 Sep 2021Failedoutcome from totals
  On amendment 4 — paragraph 4
  Official label: § 4 - Am 4 · what was voted ↗
  277 for357 against58 abstentions13 did not vote
  For
  Against
  Abst.
  Click a group to see each Member’s position.
4. 16 Sep 2021Passedoutcome from totals
  On amendment 15 — paragraph 7
  Official label: § 7 - Am 15 · what was voted ↗
  370 for254 against68 abstentions13 did not vote
  For
  Against
  Abst.
  Click a group to see each Member’s position.
5. 16 Sep 2021Passedoutcome from totals
  On amendment 16 — text to be inserted after paragraph 9
  Official label: Après le § 9 - Am 16 · what was voted ↗
  366 for254 against72 abstentions13 did not vote
  For
  Against
  Abst.
  Click a group to see each Member’s position.
6. 16 Sep 2021Failedoutcome from totals
  On amendment 5 — paragraph 17
  Official label: § 17 - Am 5 · what was voted ↗
  122 for532 against38 abstentions13 did not vote
  For
  Against
  Abst.
  Click a group to see each Member’s position.
7. 16 Sep 2021Failedoutcome from totals
  On amendment 6 — paragraph 24
  Official label: § 24 - Am 6 · what was voted ↗
  127 for529 against35 abstentions14 did not vote
  For
  Against
  Abst.
  Click a group to see each Member’s position.
8. 16 Sep 2021Passedoutcome from totals
  On amendment 1 — paragraph 26
  Official label: § 26 - Am 1 · what was voted ↗
  353 for267 against69 abstentions16 did not vote
  For
  Against
  Abst.
  Click a group to see each Member’s position.
9. 16 Sep 2021Failedoutcome from totals
  On amendment 7 — paragraph 52
  Official label: § 52 - Am 7 · what was voted ↗
  102 for532 against56 abstentions15 did not vote
  For
  Against
  Abst.
  Click a group to see each Member’s position.
10. 16 Sep 2021Failedoutcome from totals
  On amendment 12 — recital A
  Official label: Considérant A - Am 12 · what was voted ↗
  92 for569 against29 abstentions15 did not vote
  For
  Against
  Abst.
  Click a group to see each Member’s position.
11. 16 Sep 2021Failedoutcome from totals
  On amendment 8 — recital I
  Official label: Considérant I - Am 8 · what was voted ↗
  313 for368 against11 abstentions13 did not vote
  For
  Against
  Abst.
  Click a group to see each Member’s position.
12. 16 Sep 2021Failedoutcome from totals
  On amendment 9S — recital M
  Official label: Considérant M - Am 9S · what was voted ↗
  251 for433 against8 abstentions13 did not vote
  For
  Against
  Abst.
  Click a group to see each Member’s position.
13. 16 Sep 2021Passedoutcome from totals
  On amendment 14 — recital O
  Official label: Considérant O - Am 14 · what was voted ↗
  354 for251 against87 abstentions13 did not vote
  For
  Against
  Abst.
  Click a group to see each Member’s position.
14. 16 Sep 2021Failedoutcome from totals
  On amendment 2 — text to be inserted after recital P
  Official label: Après le considérant P - Am 2 · what was voted ↗
  288 for326 against78 abstentions13 did not vote
  For
  Against
  Abst.
  Click a group to see each Member’s position.
16 Sep 2021Failedoutcome from totals
On amendment 10 — recital S
Official label: Considérant S - Am 10 · what was voted ↗
252 for408 against32 abstentions13 did not vote
For
Against
Abst.
Click a group to see each Member’s position.
16 Sep 2021Failedoutcome from totals
On amendment 11S — recital Y
Official label: Considérant Y - Am 11S · what was voted ↗
252 for430 against10 abstentions13 did not vote
For
Against
Abst.
Click a group to see each Member’s position.
16 Sep 2021Main votePassedoutcome from totals
On the motion for a resolution — the text as a whole
Official label: Proposition de résolution (ensemble du texte) · what was voted ↗
561 for12 against116 abstentions16 did not vote
For
Against
Abst.
Click a group to see each Member’s position.

Vote data: HowTheyVote.eu (ODbL, attribution) / European Parliament · roll-call votes only

Official amendment documents

Connections

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See these connections as a navigable graph — and walk from there to anything else.

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Full record

Members who amended this procedure

25 Members · by amendment count

Greens / EFA · Germany

European People's Party (EPP) · Portugal

Isabel BENJUMEA BENJUMEA

European People's Party (EPP) · Spain

European Conservatives & Reformists · Slovakia

Socialists & Democrats · Austria

Socialists & Democrats · Portugal

Socialists & Democrats · France

Hélène LAPORTE

Identity & Democracy · France

Socialists & Democrats · Denmark

Joachim SCHUSTER

Socialists & Democrats · Germany

Identity & Democracy · Germany

Socialists & Democrats · Luxembourg

Jonás FERNÁNDEZ

Socialists & Democrats · Spain

Patriots for Europe · France

European People's Party (EPP) · Germany

The Left (GUE/NGL) · Portugal

Victor NEGRESCU

Socialists & Democrats · Romania

Esther DE LANGE

European People's Party (EPP) · Netherlands

Jessica POLFJÄRD

European People's Party (EPP) · Sweden

Frances FITZGERALD

European People's Party (EPP) · Ireland

Socialists & Democrats · Malta

Identity & Democracy · Italy

Francesca DONATO

Non-attached · Italy

Valentino GRANT

Identity & Democracy · Italy

Antonio Maria RINALDI

Identity & Democracy · Italy

The amendments, in full text

169 amendments

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

The full amendment texts load as you scroll here.