Procedure

A European Withholding Tax framework

2021/2097(INI)·9th term·ECON·INI - Own-initiative procedure·CompletedProcedure completed
Rapporteur (the Member appointed to lead Parliament's work on this text): MARQUES Pedro (S&D)
Summary

An own-initiative report on a European withholding tax framework. Amendments address cum/ex and cum/cum schemes, complex refund procedures and their administrative burden on cross-border and retail investors, the Capital Markets Union, conduit jurisdictions and passive income flows, the G20/OECD Inclusive Framework on BEPS and Pillar II, the Interest and Royalties Directive and Parent-Subsidiary Directive, and a standardised EU-wide system for relief at source.

Procedure timeline

  1. Committee amendments tabled
    25 Nov 2021
  2. Plenary vote — Passed
    10 Mar 2022 · On the motion for a resolution
  3. Procedure completed
170
Amendments
distinct, in window
31
Members
tabled at least one
1
Committee(s)
25 Nov 2021
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. 10 Mar 2022Main votePassedoutcome from totals
    On the motion for a resolution
    Official label: Proposition de résolution · what was voted ↗
    625 for38 against28 abstentions14 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

Full record

Members who amended this procedure

31 Members · by amendment count
1🇵🇹
Pedro MARQUES
Socialists & Democrats · Portugal
37
2🇫🇷
Aurore LALUCQ
Socialists & Democrats · France
35
3🇩🇰
Niels FUGLSANG
Socialists & Democrats · Denmark
32
4🇪🇸
Jonás FERNÁNDEZ
Socialists & Democrats · Spain
32
5🇫🇮
Eero HEINÄLUOMA
Socialists & Democrats · Finland
32
6🇪🇸
Ernest URTASUN
Greens / EFA · Spain
30(30 solo)
7🇳🇱
Paul TANG
Socialists & Democrats · Netherlands
29(1 solo)
8🇵🇹
José GUSMÃO
The Left (GUE/NGL) · Portugal
29
9🇫🇷
Manon AUBRY
The Left (GUE/NGL) · France
29
10🇩🇪
Martin SCHIRDEWAN
The Left (GUE/NGL) · Germany
29
11🇩🇪
Markus FERBER
European People's Party (EPP) · Germany
17(17 solo)
12🇪🇸
Isabel BENJUMEA BENJUMEA
European People's Party (EPP) · Spain
14
13🇪🇸
José Manuel GARCÍA-MARGALLO Y MARFIL
European People's Party (EPP) · Spain
14
14🇩🇪
Nicola BEER
Renew Europe · Germany
12(5 solo)
15🇮🇪
Billy KELLEHER
Renew Europe · Ireland
11
16🇨🇿
Ondřej KOVAŘÍK
Patriots for Europe · Czechia
11
17🇱🇻
Ivars IJABS
Renew Europe · Latvia
10
18🇳🇱
Caroline NAGTEGAAL
Renew Europe · Netherlands
10
19🇫🇷
Hélène LAPORTE
Identity & Democracy · France
9
20🇫🇷
France JAMET
Patriots for Europe · France
9
21🇫🇷
Stéphanie YON-COURTIN
Renew Europe · France
8
22🇫🇷
Gilles BOYER
Renew Europe · France
8
23🇵🇱
Andżelika Anna MOŻDŻANOWSKA
European Conservatives & Reformists · Poland
8
24🇱🇻
Roberts ZĪLE
European Conservatives & Reformists · Latvia
8
25🇵🇹
Lídia PEREIRA
European People's Party (EPP) · Portugal
7(7 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.

The full amendment texts load as you scroll here.