Procedure

The role of simple tax rules and tax fragmentation in European competitiveness

2024/2118(INI)·10th term·ECON·INI
Summary

An own-initiative report on the role of simple tax rules and tax fragmentation in European competitiveness. The amendments insert recitals on the EU investment gap, losses from tax evasion, fraud and cross-border corporate tax abuse, the VAT compliance gap, tax compliance costs falling disproportionately on SMEs, and references to the Draghi and Letta reports, while stressing simple and predictable tax rules, subsidiarity and proportionality and Member States' tax competence.

Procedure timeline

  1. Committee amendments tabled
    2 May 2025
  2. Plenary vote — Adopted
    9 Oct 2025 · On the motion for a resolution
245
Amendments
distinct, in window
33
Members
tabled at least one
1
Committee(s)
2 May 2025
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. 9 Oct 2025Main voteAdopted
    On the motion for a resolution
    Official label: Proposition de résolution · what was voted ↗
    499 for66 against53 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

Official amendment documents

Full record

Members who amended this procedure

33 Members · by amendment count
1🇩🇰
Niels FUGLSANG
Socialists & Democrats · Denmark
51
2🇩🇪
Matthias ECKE
Socialists & Democrats · Germany
51
3🇦🇹
Evelyn REGNER
Socialists & Democrats · Austria
51
4🇵🇹
Bruno GONÇALVES
Socialists & Democrats · Portugal
48
5🇫🇷
Aurore LALUCQ
Socialists & Democrats · France
47
6🇨🇾
Michalis HADJIPANTELA
European People's Party (EPP) · Cyprus
34(33 solo)
7🇩🇰
Kira Marie PETER-HANSEN
Greens / EFA · Denmark
31(31 solo)
8🇮🇹
Pasquale TRIDICO
The Left (GUE/NGL) · Italy
18
9🇫🇮
Jussi SARAMO
The Left (GUE/NGL) · Finland
18
10🇫🇷
Manon AUBRY
The Left (GUE/NGL) · France
18
11🇩🇪
Fabio DE MASI
Non-attached · Germany
14(14 solo)
12🇮🇪
Regina DOHERTY
European People's Party (EPP) · Ireland
14(14 solo)
13🇫🇷
Stéphanie YON-COURTIN
Renew Europe · France
12
14🇩🇪
Markus FERBER
European People's Party (EPP) · Germany
12(12 solo)
15🇮🇪
Billy KELLEHER
Renew Europe · Ireland
11(1 solo)
16🇱🇺
Fernand KARTHEISER
Non-attached · Luxembourg
10(10 solo)
17🇱🇻
Roberts ZĪLE
European Conservatives & Reformists · Latvia
8(8 solo)
18🇫🇷
Pierre PIMPIE
Patriots for Europe · France
7
19🇭🇺
Enikő GYŐRI
Patriots for Europe · Hungary
7
20🇪🇸
Fernando NAVARRETE ROJAS
European People's Party (EPP) · Spain
7(7 solo)
21🇧🇪
Marc BOTENGA
The Left (GUE/NGL) · Belgium
6
22🇵🇹
Lídia PEREIRA
European People's Party (EPP) · Portugal
6(6 solo)
23🇪🇸
Jorge MARTÍN FRÍAS
Patriots for Europe · Spain
6
24🇨🇿
Danuše NERUDOVÁ
European People's Party (EPP) · Czechia
6(6 solo)
25🇫🇮
Sirpa PIETIKÄINEN
European People's Party (EPP) · Finland
4(4 solo)

The amendments, in full text

245 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.