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Procedure

Taxation: rules to prevent the misuse of shell entities for tax purposes

2021/0434(CNS)·9th term·ECON·CNS - Consultation procedure·In progressAwaiting final decision
Subjects: Taxation
Rapporteur (the Member appointed to lead Parliament's work on this text): PEREIRA Lídia (EPP)
Summary

This dossier sets rules to prevent the misuse of shell entities for tax purposes. The amendments address undertakings lacking minimal substance used to obtain a tax advantage, the gateway criterion and reporting in annual tax returns, exemptions and carve-outs, the tax loss estimated at around EUR 20 billion per year, national tax administrations' capacities, links to social security and posting-of-workers obligations, and administrative cooperation.

Procedure timeline

  1. Committee amendments tabled
    8 Sep 2022
  2. Plenary vote — Passed
    17 Jan 2023 · On the Commission proposal (the draft law)
  3. In progress — not yet concluded
170
Amendments
distinct, in window
19
Members
tabled at least one
1
Committee(s)
8 Sep 2022
Dates

Plenary votes

1 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. 17 Jan 2023Main votePassedoutcome from totals
    On the Commission proposal (the draft law)
    Official label: Proposition de la Commission · what was voted ↗
    637 for2 against6 abstentions60 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

Statistical baseline — not a forecast

How groups usually vote on similar files

Based on 112 past main roll-call votes on ECON-responsible procedures, Jul 2019 → 2026-07-04.

EPPusually FOR95% FOR over 17,739 votes
S&Dusually FOR91% FOR over 13,929 votes
Renewusually FOR94% FOR over 9,876 votes
Greens/EFAusually FOR72% FOR over 7,010 votes
ECRusually FOR51% FOR over 6,846 votes
The Leftusually AGAINST30% FOR over 3,829 votes
Patriotsusually AGAINST28% FOR over 1,519 votes
IDusually AGAINST33% FOR over 5,118 votes
ESNusually AGAINST12% FOR over 457 votes
Non-attachedusually FOR55% FOR over 3,733 votes

Statistical baseline from past roll-call votes; not a forecast. · roll-call votes only

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Official amendment documents

PE735.759 ↗

Connections

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Implementation of EU requirements for exchange of tax information: progress, lessons learnt and obstacles to overcome
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169amendments
Transfer pricing
9th term · Taxation
164amendments
Gender equality and taxation policies in the EU
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189amendments

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Full record

Members who amended this procedure

19 Members · by amendment count
1🇪🇸
Ernest URTASUN
Greens / EFA · Spain
48(48 solo)
2🇳🇱
Paul TANG
Socialists & Democrats · Netherlands
33
3🇦🇹
Evelyn REGNER
Socialists & Democrats · Austria
33
4🇩🇪
René REPASI
Socialists & Democrats · Germany
30
5🇪🇸
Jonás FERNÁNDEZ
Socialists & Democrats · Spain
30
6🇫🇷
Aurore LALUCQ
Socialists & Democrats · France
30
7🇪🇸
Isabel BENJUMEA BENJUMEA
European People's Party (EPP) · Spain
26(5 solo)
8🇵🇹
Lídia PEREIRA
European People's Party (EPP) · Portugal
21
9🇮🇪
Mick WALLACE
The Left (GUE/NGL) · Ireland
21
10🇵🇹
José GUSMÃO
The Left (GUE/NGL) · Portugal
21
11🇫🇷
Manon AUBRY
The Left (GUE/NGL) · France
21
12🇩🇪
Markus FERBER
European People's Party (EPP) · Germany
18(18 solo)
13🇫🇷
Gilles BOYER
Renew Europe · France
10
14🇧🇪
Olivier CHASTEL
Renew Europe · Belgium
10
15🇳🇱
Caroline NAGTEGAAL
Renew Europe · Netherlands
10
16🇩🇪
Engin EROGLU
Renew Europe · Germany
10
17🇫🇷
Stéphanie YON-COURTIN
Renew Europe · France
10
18🇳🇱
Michiel HOOGEVEEN
European Conservatives & Reformists · Netherlands
10(10 solo)
19🇲🇹
Alfred SANT
Socialists & Democrats · Malta
4(4 solo)

The amendments, in full text

170 amendments

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

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