Procedure

Further reform of corporate taxation rules

2022/2146(INI)·9th term·ECON·INI - Own-initiative procedure·CompletedProcedure completed
Rapporteur (the Member appointed to lead Parliament's work on this text): BENJUMEA BENJUMEA Isabel (EPP)
Summary

Own-initiative report on further reform of corporate taxation rules. Amendments cite Commission communications, an emergency intervention on high energy prices with a temporary solidarity contribution, the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting two-pillar solution, and a UN resolution on international tax cooperation; they debate Member States' tax sovereignty and unanimity, national vetoes, the single market, windfall profits of multinationals, and patent boxes.

Procedure timeline

  1. Committee amendments tabled
    6 Jul 2023
  2. Plenary vote — Passed
    12 Dec 2023 · On the motion for a resolution
  3. Procedure completed
292
Amendments
distinct, in window
32
Members
tabled at least one
1
Committee(s)
6 Jul 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. 12 Dec 2023Main votePassedoutcome from totals
    On the motion for a resolution
    Official label: Proposition de résolution · what was voted ↗
    495 for65 against58 abstentions86 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

32 Members · by amendment count

The amendments, in full text

292 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.