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Procedure

Debt-equity bias reduction allowance and limiting the deductibility of interest for corporate income tax purposes

2022/0154(CNS)·9th term·ECON·CNS - Consultation procedure·In progressAwaiting final decision
Subjects: Taxation · Company taxation
Rapporteur (the Member appointed to lead Parliament's work on this text): NIEDERMAYER Luděk (EPP)
Summary

The dossier concerns a debt-equity bias reduction allowance and limiting the deductibility of interest for corporate income tax purposes. The amendments address the asymmetric tax treatment of debt and equity financing, an allowance on increases in a taxpayer's equity using a notional interest rate, a limitation on the deductibility of exceeding borrowing costs, the treatment of SMEs and the Capital Markets Union, and the impact on Member States' revenues.

Procedure timeline

  1. Committee amendments tabled
    19 Jan 2023
  2. Plenary vote — Adopted
    16 Jan 2024 · On the Commission proposal (the draft law)
  3. In progress — not yet concluded
95
Amendments
distinct, in window
15
Members
tabled at least one
1
Committee(s)
19 Jan 2023
Dates

Plenary votes

3 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. 16 Jan 2024Rejected
    On the title — amendment 29
    Official label: Chapitre II - titre - Am 29 · what was voted ↗
    114 for362 against130 abstentions99 did not vote
    For
    Against
    Abst.

    Click a group to see each Member’s position.

  2. 16 Jan 2024Rejected
    On amendment 30S — article 4
    Official label: Article 4 - Am 30S · what was voted ↗
    111 for362 against126 abstentions106 did not vote
    For
    Against
    Abst.

    Click a group to see each Member’s position.

  3. 16 Jan 2024Main voteAdopted
    On the Commission proposal (the draft law)
    Official label: Proposition de la Commission · what was voted ↗
    324 for132 against155 abstentions94 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

PE739.748 ↗

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Full record

Members who amended this procedure

15 Members · by amendment count
1🇫🇷
Claude GRUFFAT
Greens / EFA · France
21(21 solo)
2🇦🇹
Evelyn REGNER
Socialists & Democrats · Austria
17
3🇫🇷
Aurore LALUCQ
Socialists & Democrats · France
17
4🇵🇹
José GUSMÃO
The Left (GUE/NGL) · Portugal
15(15 solo)
5🇪🇸
Isabel BENJUMEA BENJUMEA
European People's Party (EPP) · Spain
15(5 solo)
6🇵🇹
Lídia PEREIRA
European People's Party (EPP) · Portugal
13(3 solo)
7🇪🇸
Jonás FERNÁNDEZ
Socialists & Democrats · Spain
12
8🇳🇱
Paul TANG
Socialists & Democrats · Netherlands
11(4 solo)
9🇩🇪
René REPASI
Socialists & Democrats · Germany
11
10🇫🇷
Gilles BOYER
Renew Europe · France
10
11🇧🇪
Olivier CHASTEL
Renew Europe · Belgium
10
12🇫🇷
Stéphanie YON-COURTIN
Renew Europe · France
10
13🇩🇪
Markus FERBER
European People's Party (EPP) · Germany
9(9 solo)
14🇨🇿
Martin HLAVÁČEK
Renew Europe · Czechia
6
15🇨🇿
Ondřej KOVAŘÍK
Patriots for Europe · Czechia
6

The amendments, in full text

95 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.