Establishing a Head Office Tax system for micro, small and medium sized enterprises
This dossier establishes a Head Office Tax system for micro, small and medium-sized enterprises. The amendments address the coexistence of differing national corporate tax systems, computation of the taxable result of permanent establishments and subsidiaries under the head office Member State's rules, compliance costs for SMEs, anti-tax-abuse rules, a one-stop-shop filing authority, retention of part of the collected tax, tonnage tax for shipping, and an information campaign.
Procedure timeline
- Committee amendments tabled18 Dec 2023
- Plenary vote — Adopted10 Apr 2024 · On the Commission proposal (the draft law)
- In progress — not yet concluded
Plenary votes
1 roll-call votesIn 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 →
- 10 Apr 2024Main voteAdoptedOn the Commission proposal (the draft law)Official label: Proposition de la Commission · what was voted ↗443 for110 against51 abstentions101 did not voteForAgainstAbst.
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Vote data: HowTheyVote.eu (ODbL, attribution) / European Parliament · roll-call votes only
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Based on 112 past main roll-call votes on ECON-responsible procedures, Jul 2019 → 2026-07-04.
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Official amendment documents
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Explore the graphMembers who amended this procedure
13 Members · by amendment countThe amendments, in full text
139 amendmentsEvery amendment as tabled — original text, proposed change and justification, with a link to the official PDF.