Procedure

Taxation: administrative cooperation

2022/0413(CNS)·9th term·ECON·CNS - Consultation procedure·CompletedProcedure completed
Rapporteur (the Member appointed to lead Parliament's work on this text): ANDRESEN Rasmus (Verts/ALE)
Summary

This dossier concerns taxation and administrative cooperation, amending the directive on cooperation in the field of taxation. The amendments target tax fraud, evasion and avoidance, extend automatic exchange of information to crypto-assets and crypto-asset service providers (referencing the Markets in Crypto-assets regulation and the OECD Crypto-Asset Reporting Framework), and address e-money, a tax identification number, anti-money-laundering links, preferential tax regimes, and protection for individuals reporting information.

Procedure timeline

  1. Committee amendments tabled
    28 Apr 2023
  2. Plenary vote — Passed
    13 Sep 2023 · On the Commission proposal (the draft law)
  3. Procedure completed
194
Amendments
distinct, in window
23
Members
tabled at least one
1
Committee(s)
28 Apr 2023
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. 13 Sep 2023Main votePassedoutcome from totals
    On the Commission proposal (the draft law)
    Official label: Proposition de la Commission · what was voted ↗
    535 for57 against60 abstentions53 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

The amendments, in full text

194 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.