Procedure

Establishing a Head Office Tax system for micro, small and medium sized enterprises

2023/0320(CNS)·9th term·ECON·CNS - Consultation procedure·In progressAwaiting final decision
Rapporteur (the Member appointed to lead Parliament's work on this text): PEREIRA Lídia (EPP)
Summary

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

  1. Committee amendments tabled
    18 Dec 2023
  2. Plenary vote — Adopted
    10 Apr 2024 · On the Commission proposal (the draft law)
  3. In progress — not yet concluded
139
Amendments
distinct, in window
13
Members
tabled at least one
1
Committee(s)
18 Dec 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. 10 Apr 2024Main voteAdopted
    On the Commission proposal (the draft law)
    Official label: Proposition de la Commission · what was voted ↗
    443 for110 against51 abstentions101 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