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Procedure

Minimum level of taxation for multinational groups

2021/0433(CNS)·9th term·ECON·CNS - Consultation procedure·CompletedProcedure completed
Subjects: Taxation · Company taxation
Rapporteur (the Member appointed to lead Parliament's work on this text): LALUCQ Aurore (S&D)
Summary

This dossier concerns a minimum level of taxation for multinational groups. The amendments implement the OECD/G20 GloBE Model Rules, debating the minimum effective tax rate (with figures such as 15%, 21% and 25%) and the consolidated-revenue threshold (EUR 40 000 000 or EUR 750 000 000), the top-up tax, IIR and UTPR, a substance carve-out and de minimis exclusion, domestic top-up tax options, a review clause, and information-return filing.

Procedure timeline

  1. Committee amendments tabled
    30 Mar 2022
  2. Plenary vote — Passed
    19 May 2022 · On the Commission proposal (the draft law)
  3. Procedure completed
215
Amendments
distinct, in window
24
Members
tabled at least one
1
Committee(s)
30 Mar 2022
Dates

Plenary votes

14 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 →

  1. Show the 11 earlier votes
    1. 19 May 2022Failedoutcome from totals
      On amendment 47 — paragraph 1 — article 2
      Official label: Article 2, § 1 - Am 47 · what was voted ↗
      118 for364 against113 abstentions110 did not vote
      For
      Against
      Abst.

      Click a group to see each Member’s position.

    2. 19 May 2022Failedoutcome from totals
      On amendment 48 — paragraph 3 — point a — article 2
      Official label: Article 2, § 3, point a - Am 48 · what was voted ↗
      129 for341 against122 abstentions113 did not vote
      For
      Against
      Abst.

      Click a group to see each Member’s position.

    3. 19 May 2022Failedoutcome from totals
      On amendment 49 — paragraph 1 — point 12 — article 3
      Official label: Article 3, § 1, point 12 - Am 49 · what was voted ↗
      116 for354 against126 abstentions109 did not vote
      For
      Against
      Abst.

      Click a group to see each Member’s position.

    4. 19 May 2022Failedoutcome from totals
      On amendment 56 — paragraph 1 — point 12 — article 3
      Official label: Article 3, § 1, point 12 - Am 56 · what was voted ↗
      171 for318 against110 abstentions106 did not vote
      For
      Against
      Abst.

      Click a group to see each Member’s position.

    5. 19 May 2022Failedoutcome from totals
      On amendment 57S — article 16
      Official label: Article 16 - Am 57S · what was voted ↗
      117 for356 against126 abstentions106 did not vote
      For
      Against
      Abst.

      Click a group to see each Member’s position.

    6. 19 May 2022Failedoutcome from totals
      On amendment 50S — article 27
      Official label: Article 27 - Am 50S · what was voted ↗
      47 for358 against194 abstentions106 did not vote
      For
      Against
      Abst.

      Click a group to see each Member’s position.

    7. 19 May 2022Failedoutcome from totals
      On amendment 51S — article 29
      Official label: Article 29 - Am 51S · what was voted ↗
      53 for345 against201 abstentions106 did not vote
      For
      Against
      Abst.

      Click a group to see each Member’s position.

    8. 19 May 2022Failedoutcome from totals
      On amendment 52S — article 46
      Official label: Article 46 - Am 52S · what was voted ↗
      116 for360 against120 abstentions109 did not vote
      For
      Against
      Abst.

      Click a group to see each Member’s position.

    9. 19 May 2022Failedoutcome from totals
      On amendment 58S — article 47
      Official label: Article 47 - Am 58S · what was voted ↗
      118 for346 against131 abstentions110 did not vote
      For
      Against
      Abst.

      Click a group to see each Member’s position.

    10. 19 May 2022Failedoutcome from totals
      On amendment 53 — recital 3
      Official label: Considérant 3 - Am 53 · what was voted ↗
      130 for328 against140 abstentions107 did not vote
      For
      Against
      Abst.

      Click a group to see each Member’s position.

    11. 19 May 2022Failedoutcome from totals
      On amendment 54 — text to be inserted after recital 3
      Official label: Après le considérant 3 - Am 54 · what was voted ↗
      109 for325 against162 abstentions109 did not vote
      For
      Against
      Abst.

      Click a group to see each Member’s position.

  2. 19 May 2022Failedoutcome from totals
    On amendment 46 — text to be inserted after recital 9
    Official label: Après le considérant 9 - Am 46 · what was voted ↗
    106 for328 against161 abstentions110 did not vote
    For
    Against
    Abst.

    Click a group to see each Member’s position.

  3. 19 May 2022Failedoutcome from totals
    On amendment 55 — recital 12
    Official label: Considérant 12 - Am 55 · what was voted ↗
    162 for323 against111 abstentions109 did not vote
    For
    Against
    Abst.

    Click a group to see each Member’s position.

  4. 19 May 2022Main votePassedoutcome from totals
    On the Commission proposal (the draft law)
    Official label: Proposition de la Commission · what was voted ↗
    503 for46 against48 abstentions108 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

PE730.002 ↗

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Full record

Members who amended this procedure

24 Members · by amendment count
1🇫🇷
Claude GRUFFAT
Greens / EFA · France
80(80 solo)
2🇵🇹
José GUSMÃO
The Left (GUE/NGL) · Portugal
40
3🇫🇷
Manon AUBRY
The Left (GUE/NGL) · France
40
4🇩🇪
Martin SCHIRDEWAN
The Left (GUE/NGL) · Germany
40
5🇩🇪
Markus FERBER
European People's Party (EPP) · Germany
32(32 solo)
6🇸🇰
Eugen JURZYCA
European Conservatives & Reformists · Slovakia
23(23 solo)
7🇵🇹
Lídia PEREIRA
European People's Party (EPP) · Portugal
13(13 solo)
8🇨🇿
Luděk NIEDERMAYER
European People's Party (EPP) · Czechia
12(12 solo)
9🇨🇿
Martin HLAVÁČEK
Renew Europe · Czechia
5
10🇨🇿
Ondřej KOVAŘÍK
Patriots for Europe · Czechia
5
11🇮🇹
Fabio Massimo CASTALDO
Renew Europe · Italy
5(5 solo)
12🇫🇷
Aurore LALUCQ
Socialists & Democrats · France
4(1 solo)
13🇵🇹
Pedro MARQUES
Socialists & Democrats · Portugal
3
14🇵🇹
Pedro SILVA PEREIRA
Socialists & Democrats · Portugal
3
15🇪🇸
Jonás FERNÁNDEZ
Socialists & Democrats · Spain
3
16🇩🇰
Niels FUGLSANG
Socialists & Democrats · Denmark
3
17🇳🇱
Paul TANG
Socialists & Democrats · Netherlands
3
18🇦🇹
Evelyn REGNER
Socialists & Democrats · Austria
3
19🇫🇷
Gilles BOYER
Renew Europe · France
1
20🇧🇪
Olivier CHASTEL
Renew Europe · Belgium
1
21🇩🇪
Nicola BEER
Renew Europe · Germany
1
22🇮🇪
Billy KELLEHER
Renew Europe · Ireland
1
23🇳🇱
Caroline NAGTEGAAL
Renew Europe · Netherlands
1
24🇫🇷
Stéphanie YON-COURTIN
Renew Europe · France
1

The amendments, in full text

215 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.