BETA


2016/0107(COD) Country by country reporting

Progress: Procedure completed

RoleCommitteeRapporteurShadows
Joint Responsible Committee ['ECON', 'JURI'] GARCÍA DEL BLANCO Ibán (icon: S&D S&D), REGNER Evelyn (icon: S&D S&D) PIETIKÄINEN Sirpa (icon: EPP EPP), POSPÍŠIL Jiří (icon: EPP EPP), SÉJOURNÉ Stéphane (icon: Renew Renew), HAUTALA Heidi (icon: Verts/ALE Verts/ALE), URTASUN Ernest (icon: Verts/ALE Verts/ALE), LAPORTE Hélène (icon: ID ID), STANCANELLI Raffaele (icon: ECR ECR), VAN OVERTVELDT Johan (icon: ECR ECR), AUBRY Manon (icon: GUE/NGL GUE/NGL)
Former Joint Committee Responsible ['ECON', 'JURI'] BAYET Hugues (icon: S&D S&D), REGNER Evelyn (icon: S&D S&D)
Former Committee Opinion AFET
Former Committee Opinion INTA
Former Committee Opinion DEVE SCHLEIN Elly (icon: S&D S&D) Paul RÜBIG (icon: PPE PPE), Lola SÁNCHEZ CALDENTEY (icon: GUE/NGL GUE/NGL)
Former Committee Legal Basis Opinion JURI CAVADA Jean-Marie (icon: ALDE ALDE)
Lead committee dossier:
Legal Basis:
RoP 58, RoP 59-p4

Events

2021/12/01
   Final act published in Official Journal
2021/11/24
   CSL - Draft final act
Documents
2021/11/24
   CSL - Final act signed
2021/11/11
   EP - Decision by Parliament, 2nd reading
Details

The European Parliament adopted a legislative resolution approving the Council position at first reading with a view to the adoption of a directive of the European Parliament and of the Council amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches.

Increased transparency of corporate income tax information

The amendment to Directive 2013/34/EU aims to increase the transparency of large multinational enterprises. It will require multinational enterprises with a turnover in excess of EUR 750 million to indicate where they make their profits and to publicly disclose, in a specific statement, the taxes on profits they pay.

Non-EU multinational enterprises operating in the EU through subsidiaries and branches will also have to comply with the same reporting obligations as EU multinational enterprises.

This information will also need to be made publicly available on the internet, using a common template and in a machine-readable format: (i) on the website of the ultimate parent undertaking or standalone undertaking; (ii) in at least one of the official languages of the Union; (iii) no later than 12 months after the balance sheet date of the financial year for which the report is drawn up.

The Directive sets out the conditions under which a company may postpone the disclosure of certain information for a maximum period of five years .

Content of the report on income tax information

The report on income tax information should include information on all the activities of the standalone undertaking or the ultimate parent undertaking, including those of all related undertakings consolidated in the financial statements for the financial year concerned. It will include, where appropriate, a list of all subsidiary undertakings included in the consolidated financial statements of the ultimate parent undertaking which are established in the Union or in tax jurisdictions listed in Annexes I and II of the Council conclusions on the revised EU list of non-cooperative jurisdictions for tax purposes.

The Directive also specifies who is responsible for ensuring compliance with the reporting obligations.

Documents
2021/11/10
   EP - Debate in Parliament
2021/11/03
   EP - Committee recommendation tabled for plenary, 2nd reading
Documents
2021/11/03
   EP - Committee recommendation tabled for plenary, 2nd reading
Documents
2021/10/28
   EP - Vote in committee, 2nd reading
2021/10/14
   EP - Committee draft report
Documents
2021/10/07
   EP - Committee referral announced in Parliament, 2nd reading
2021/10/01
   EC - Commission communication on Council's position
2021/09/30
   CSL - Council position published
Details

The Council adopted its position at first reading with a view to the adoption of a directive of the European Parliament and of the Council amending directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches.

The purpose of this proposal is to amend Directive 2013/34/EU with a view to supplementing the current financial reporting obligations of companies and thereby increasing public tax transparency.

Increased transparency of corporate income tax information

The proposed amending directive requires certain multinational enterprises to disclose publicly, through country-by-country reporting, the income taxes they pay and other tax information.

Multinational enterprises with a turnover in excess of EUR 750 million will have to comply with these additional transparency requirements. Non-EU MNEs operating in the EU will also be subject, through their subsidiaries and branches, to the same reporting obligations as EU MNEs.

The Council's position does not change the existing rules on non-financial reporting and sectoral PSDs for the banking sector and for the extractive and forestry industries. However, it introduces an exemption to avoid imposing a double reporting obligation for the banking sector, which is already subject to strict disclosure rules under EU banking legislation.

Content of the report on income tax information

The published information should include:

- the name of the ultimate parent undertaking or the standalone undertaking, the financial year concerned, the currency used for the presentation of the report and, where applicable, a list of all subsidiary undertakings consolidated in the financial statements of the ultimate parent undertaking established in the EU or in tax jurisdictions included in Annexes I and II to the Council conclusions on the revised EU list of non-cooperative jurisdictions for tax purposes;

- a brief description of the nature of their activities;

- the number of employees on a full-time equivalent basis;

- the sum of the net turnover;

- the income as defined by the financial reporting framework on the basis of which the financial statements are prepared, excluding value adjustments and dividends received from affiliated undertakings;

- the amount of profit or loss before income tax;

- the amount of income tax accrued during the relevant financial year;

- the amount of income tax paid on a cash basis;

- the amount of accumulated earnings at the end of the relevant financial year.

The information should be presented using a common template and electronic reporting formats which are machine-readable. The Commission will, by means of implementing acts, lay down that common template and those electronic reporting formats.

Safeguard clause

Member States may allow for one or more specific items of information otherwise required to be disclosed to be temporarily omitted from the report where their disclosure would be seriously prejudicial to the commercial position of the undertakings to which the report relates. All information omitted should be made public in a later report on income tax information, within no more than five years of the date of its original omission.

Statutory auditor's statement

The Council's position is that the audit can only consist of a factual check of the publication of the report, not of its content.

Review clause

No later than five years and six months after the date of entry into force of the amending Directive, the Commission will present a report on compliance with the reporting obligations and their impact. It will, in particular, assess the appropriateness of extending the obligation to report corporate income tax information to large groups and of extending the content of the report to include additional

A deadline of 18 months has been set for transposition.

Documents
2021/06/13
   EP - Approval in committee of the text agreed at early 2nd reading interinstitutional negotiations
Documents
2021/06/10
   EP - Text agreed during interinstitutional negotiations
Documents
2021/03/08
   EP - Committee decision to enter into interinstitutional negotiations announced in plenary (Rule 72)
2021/03/04
   EP - Committee decision to open interinstitutional negotiations after 1st reading in Parliament
2019/07/30
   EC - Commission response to text adopted in plenary
Documents
2019/07/18
   EP - GARCÍA DEL BLANCO Ibán (S&D) appointed as rapporteur in ['ECON', 'JURI']
2019/07/18
   EP - REGNER Evelyn (S&D) appointed as rapporteur in ['ECON', 'JURI']
2019/03/27
   EP - Decision by Parliament, 1st reading
Details

The European Parliament adopted a legislative resolution on the proposal for a directive of the European Parliament and of the Council amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches (close of first reading).

Parliament’s position adopted in first reading following the ordinary legislative procedure amended the Commission’s proposal.

Members stressed that a coordinated and harmonised approach to the implementation of national tax systems is essential for the smooth functioning of the single market and for preventing tax evasion and the transfer of profits. Public country-by-country reporting is an effective instrument for increasing transparency in the activities of multinational enterprises.

The main amendments adopted in plenary were as follows:

Increased transparency of information

Ultimate parent undertakings governed by their national laws and having a consolidated net turnover of EUR 750 million or more should make publicly available free of charge a report on income tax information on an annual basis. Subsidiaries with a consolidated net turnover of EUR 750 million or more in their balance sheet in a financial year would also be subject to reporting requirements.

The report on income tax information would be published in a common template established by the Commission through an implementing act, available for free in an open data format and made accessible to the public on the company’s website on the date of its publication in at least one of the EU’s official languages. On the same date, the company shall also file the report in a public registry managed by the Commission.

Companies established only in the territory of a single Member State and in no other tax jurisdiction shall be exempted from the application of those rules.

The information shall be presented in the common template and comprise the following, broken down by tax jurisdiction:

the name of the ultimate mother-company and, where applicable, the list of all its subsidiaries, a brief description of the nature of their activities and their respective geographical location; the number of employees on a full-time equivalent basis; fixed assets other than cash or cash equivalents; the amount of the net turnover, including a distinction between the turnover made with related parties and the turnover made with unrelated parties; stated capital; details of public subsidies received and any donations made to politicians, political organisations or political foundations; whether companies, subsidiaries or branches benefit from a preferential tax treatment from a patent box or equivalent regimes.

Where a Member State comprises several tax jurisdictions, the information shall be presented separately for each tax jurisdiction, including each tax jurisdiction outside the EU.

Temporary omissions

In order to protect commercially sensitive information and to ensure fair competition, Member States may allow that one or more of the specific items of information listed above be temporarily omitted from the report as regards activities in one or more specific tax jurisdictions when they are of a nature such that their disclosure would be seriously prejudicial to the commercial position of the companies.

The omission should be accompanied by a reasoned explanation and be subject to the prior approval of the competent national authority. Member States should notify the Commission of all temporary derogations. The Commission should monitor the use of this derogation. If the Commission concludes, after having carried out its assessment of the information received, that the requirement laid down is not fulfilled, the undertaking concerned shall immediately make the information publicly available.

Guidelines

The Commission shall, by means of a delegated act, adopt guidelines to assist Member States to define cases where the publication of information would be considered seriously prejudicial to the commercial position of the companies to which it relates.

Reporting

The Commission shall present a report on the compliance with and the impact of the reporting obligations. The report shall include an evaluation of whether the report on income tax information delivers appropriate and proportionate results, and shall assess the costs and benefits of lowering the consolidated net turnover threshold beyond which companies and branches are required to report on income tax information.

Review

No later than 4 years after the adoption of this directive, the Commission shall review the following:

companies and branches required to report on income tax information, particularly whether it would be appropriate to enlarge the scope of this Chapter to include large companies; the content of the report on income tax information; the temporary derogations provided for in the directive.

The Commission shall submit the report to the European Parliament and to the Council, together with a legislative proposal, if appropriate.

Sanctions

Member States shall at least provide for administrative measures and penalties for the infringement by companies of national provisions.

Documents
2017/07/04
   EP - Results of vote in Parliament
2017/07/04
   EP - Debate in Parliament
2017/07/04
   EP - Decision by Parliament, 1st reading
Details

The European Parliament adopted by 534 votes to 98, with 62 abstentions, amendments to the proposal for a directive of the European Parliament and of the Council amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches.

The matter was referred back to the competent committees for interinstitutional negotiations.

Members stressed that a coordinated and harmonised approach to the implementation of national tax systems is essential for the smooth functioning of the single market and for preventing tax evasion and the transfer of profits. Public country-by-country reporting is an effective instrument for increasing transparency in the activities of multinational enterprises.

The main amendments adopted in plenary were as follows:

Increased transparency of information: ultimate parent undertakings governed by their national laws and having a consolidated net turnover of EUR 750 million or more should make publicly available free of charge a report on income tax information on an annual basis.

The report on income tax information would be published in a common template , available for free in an open data format and made accessible to the public on the company’s website on the date of its publication in at least one of the EU’s official languages. On the same date, the company shall also file the report in a public registry managed by the Commission.

Companies established only in the territory of a single Member State and in no other tax jurisdiction shall be exempted from the application of those rules.

The information shall be presented in the common template and comprise the following , broken down by tax jurisdiction:

the name of the ultimate mother-company and, where applicable, the list of all its subsidiaries, a brief description of the nature of their activities and their respective geographical location; the number of employees on a full-time equivalent basis; fixed assets other than cash or cash equivalents; the amount of the net turnover, including a distinction between the turnover made with related parties and the turnover made with unrelated parties; stated capital; details of public subsidies received and any donations made to politicians, political organisations or political foundations; whether companies, subsidiaries or branches benefit from a preferential tax treatment from a patent box or equivalent regimes.

Where a Member State comprises several tax jurisdictions, the information shall be presented separately for each tax jurisdiction, including each tax jurisdiction outside the EU.

Temporary omissions: in order to protect commercially sensitive information and to ensure fair competition, Member States may allow that one or more of the specific items of information listed above be temporarily omitted from the report as regards activities in one or more specific tax jurisdictions when they are of a nature such that their disclosure would be seriously prejudicial to the commercial position of the companies.

The omission should be accompanied by a reasoned explanation and be subject to the prior approval of the competent national authority. Member States should notify the Commission of all temporary derogations. The Commission should monitor the use of this derogation.

Guidelines: the Commission shall, by means of a delegated act, adopt guidelines to assist Member States to define cases where the publication of information would be considered seriously prejudicial to the commercial position of the companies to which it relates.

Reporting: the Commission shall present a report on the compliance with and the impact of the reporting obligations. The report shall include an evaluation of whether the report on income tax information delivers appropriate and proportionate results, and shall assess the costs and benefits of lowering the consolidated net turnover threshold beyond which companies and branches are required to report on income tax information.

Review: no later than 4 years after the adoption of this directive, the Commission shall review the following:

· companies and branches required to report on income tax information, particularly whether it would be appropriate to enlarge the scope of this Chapter to include large companies;

· the content of the report on income tax information;

· the temporary derogations provided for in the directive.

The Commission shall submit the report to the European Parliament and to the Council, together with a legislative proposal, if appropriate.

Sanctions: Member States shall at least provide for administrative measures and penalties for the infringement by companies of national provisions.

Documents
2017/07/04
   EP - Matter referred back to the committee responsible
2017/06/21
   EP - Committee report tabled for plenary, 1st reading
Details

The Committee on Economic and Monetary Affairs and the Committee on Legal Affairs jointly adopted the report by Hugues BAYET (S&D, BE) and Evelyn REGNER (S&D, AT) on the proposal for a directive of the European Parliament and of the Council amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches.

The committee recommended that the European Parliament’s position adopted at first reading, following the ordinary legislative procedure, should amend the Commission proposal as follows:

Members recalled that the European Parliament has long been calling for public country-by-country reporting (CBCR) on tax-relevant company data which it considers as a key element in the fight against international tax evasion and tax avoidance. However, there is a need for enhanced transparency and public scrutiny on corporate income tax.

Increased transparency : an amendment stressed that the report on income tax information shall be published in a common template , available for free in an open data format and made accessible to the public on the website of the undertaking on the date of its publication in at least one of the official languages of the Union. On the same date, the undertaking shall also file the report in a public registry managed by the Commission.

The information shall be presented in the common template and shall comprise the following, broken down by tax jurisdiction:

the name of the ultimate undertaking and, where applicable, the list of all its subsidiaries, a brief description of the nature of their activities and their respective geographical location; the number of employees on a full-time equivalent basis; fixed assets other than cash or cash equivalents; the amount of the net turnover, including a distinction between the turnover made with related parties and the turnover made with unrelated parties; stated capital; whether undertakings, subsidiaries or branches benefit from a preferential tax treatment from a patent box or equivalent regimes.

Where a Member State comprises several tax jurisdictions, the information shall be presented separately for each tax jurisdiction.

Temporary omissions : in order to protect commercially sensitive information and to ensure fair competition, Member States may allow that one or more of the specific items of information listed above be temporarily omitted from the report as regards activities in one or more specific tax jurisdictions when they are of a nature such that their disclosure would be seriously prejudicial to the commercial position of the undertakings.

Guidelines : the Commission shall, by means of a delegated act, adopt guidelines to assist Member States defining cases where the publication of information shall be considered seriously prejudicial to the commercial position of the undertakings to which it relates.

Reporting : the Commission shall present a report on the compliance with and the impact of the reporting obligations. The report shall include an evaluation of whether the report on income tax information delivers appropriate and proportionate results, and shall assess the costs and benefits of lowering the consolidated net turnover threshold beyond which undertakings and branches are required to report on income tax information.

Review : no later than 4 years after the adoption of this Directive, the Commission shall review the following:

undertakings and branches required to report on income tax information, particularly whether it would be appropriate to enlarge the scope of this Chapter to include large undertakings; the content of the report on income tax information; the temporary derogations provided for in Directive.

The Commission shall submit the report to the European Parliament and to the Council, together with a legislative proposal, if appropriate.

Sanctions : Member States shall at least provide for administrative measures and penalties for the infringement by undertakings of national provisions.

Documents
2017/06/12
   EP - Vote in committee, 1st reading
2017/06/12
   EP - Rejection by committee to open interinstitutional negotiations with report adopted in committee
2017/04/28
   EP - Committee opinion
Documents
2017/03/21
   EP - Amendments tabled in committee
Documents
2017/03/21
   CSL - Debate in Council
Documents
2017/03/21
   CSL - Council Meeting
2017/02/09
   EP - Committee draft report
Documents
2017/01/19
   EP - Referral to joint committee announced in Parliament
2017/01/17
   EP - Specific opinion
Documents
2017/01/11
   EP - CAVADA Jean-Marie (ALDE) appointed as rapporteur in JURI
2016/10/13
   RO_CHAMBER - Contribution
Documents
2016/09/21
   ESC - Economic and Social Committee: opinion, report
Documents
2016/09/16
   EP - SCHLEIN Elly (S&D) appointed as rapporteur in DEVE
2016/07/25
   IT_SENATE - Contribution
Documents
2016/06/15
   EP - BAYET Hugues (S&D) appointed as rapporteur in ['ECON', 'JURI']
2016/06/15
   EP - REGNER Evelyn (S&D) appointed as rapporteur in ['ECON', 'JURI']
2016/06/14
   PT_PARLIAMENT - Contribution
Documents
2016/05/17
   DE_BUNDESRAT - Contribution
Documents
2016/04/28
   EP - Committee referral announced in Parliament, 1st reading
2016/04/13
   EC - Document attached to the procedure
2016/04/13
   EC - Document attached to the procedure
2016/04/12
   EC - Legislative proposal published
Details

PURPOSE: to complement existing obligations of companies to disclose financial information in order to improve fairness and tax transparency.

PROPOSED ACT: Directive of the European Parliament and of the Council.

ROLE OF THE EUROPEAN PARLIAMENT: the European Parliament decides in accordance with the ordinary legislative procedure and on an equal footing with the Council.

BACKGROUND: in recent years, the challenge posed by corporate income tax avoidance has increased considerably and has become a major focus of concern within the Union and globally.

The Commission in its communications entitled ‘ Commission Work Programme 2016 - No time for business as usual ’ and ‘ Commission Work Programme 2015 - A New Start ’ identified as a priority the need to move to a system whereby the country in which profits are generated is also the country of taxation.

The Commission announced in March 2015, a comprehensive list of initiatives in its Action Plan on a Fairer Corporate Tax System and proposed as part of the subsequent Anti-Tax Avoidance Package (ATAP), to implement in the Union Action 13 of the OECD Action Plan endorsed by the G20 to fight base erosion and profit shifting (hereafter, BEPS).

Responding to the calls from the G20 and elsewhere, greater transparency on the side of companies is needed to enable public scrutiny of whether tax is paid where profits are produced.

The European Parliament in its resolution of 16 December 2015 on bringing transparency, coordination and convergence to corporate tax policies in the Union acknowledged that increased transparency in the area of corporate taxation can improve tax collection, make the work of tax authorities more efficient and ensure increased public trust and confidence in tax systems and governments.

IMPACT ASSESSMENT: the preferred option identified in the impact assessment is the one concerning a public country-by-country reporting on worldwide operations broken down by EU Member State and aggregated for non-EU operations.

In terms of societal benefits, this initiative responds to the increased demand for transparency regarding the tax affairs of multinational enterprise groups. By providing more information in a more convenient form, it should also contribute to increasing public trust in the fairness of the tax systems.

CONTENT: this proposal seeks to amend Directive 2013/34/EU with a view to providing the tax administration with a complete set of information required to consider potential harmful tax practices rather than to provide the wider public with a general set of country-by-country data to improve transparency. It requires the multinational enterprises to disclose publicly certain items of the information submitted to tax authorities.

Scope of the proposal : the proposal applies to all EU and non-EU MNEs with a consolidated turnover of at least EUR 750 million , having activities in the EU by way of at least an establishment. This is the same threshold as that set out in the OECD/BEPS and in the ATAP.

According to the OECD, based on this threshold, only 10-15% of MNEs will be required to submit a CBCR; but the turnover of those MNEs will represent approximately 90% of the turnover of all MNEs. Small and medium-sized companies, who represent more than 95 % of all companies in the EU, are not affected by the proposal.

For any MNE headquartered in a third country, the obligation will fall on its subsidiaries or branches in the EU unless the non-EU MNE makes the CBCR group report publicly accessible and indicates which subsidiary or branch in the EU is responsible for the publication of the CBCR on behalf of the "parent" company.

Banking groups : where these are multinational enterprises which fall within the scope of this initiative, they will be exempted from the obligation to report on income tax information, provided that the report disclosed under Article 89 of Directive 2013/36/EU encompasses the activities of the ultimate parent undertaking in the EU and of all of its affiliated undertakings.

Content of the report on income tax information : disclosed information includes: (i) the nature of the activities, (ii) the number of persons employed; (iii) the net turnover made (including with related parties); (iv) the profit made before tax; (v) the amount of income tax due in the country as a reason of the profit made in the current year; (vi) the actual payments made to the country's treasury during that year; (vii) the amount of accumulated earnings.

In order to ensure a level of detail that will enable citizens to better assess how MNEs contribute to welfare in each Member State, the information should be broken down by Member State . In addition, because some third countries refuse to respect good governance standards in taxation and pose specific tax challenges, the information on operations of MNEs should also be shown with a high level of detail .

Publication : the consolidated report on income tax information will be published in a business register with the objective of ensuring certainty and availability over time. Moreover, as the objective of this initiative is to enable public scrutiny, those reports will also be made accessible to the public on company websites . To allow for comparisons over time, reports will remain accessible for at least five consecutive years on the websites .

Enforcement : enforcement of this initiative will be ensured with a combination of provisions. Member States should introduce collective responsibility of the administrative, management and supervisory bodies for these reports.

The statutory auditor of any local subsidiary in charge will have to verify whether the CBCR has been provided and made accessible on the Internet. In the case of a branch of a third country multinational enterprises, that responsibility will be borne by those persons in charge of disclosure formalities.

Lastly, Directive 2013/34/EU will apply, ensuring that infringements will be sanctioned by effective, proportionate and dissuasive penalties for MNEs or their subsidiaries or branches.

DELEGATED ACTS: the proposal contains provisions empowering the Commission to adopt delegated acts in accordance with Article 290 of the Treaty on the Functioning of the European Union.

Documents

Activities

Votes

A8-0227/2017 - Hugues Bayet et Evelyn Regner - Am 68 04/07/2017 12:43:02.000 #

2017/07/04 Outcome: -: 625, +: 43, 0: 30
MT LU EE CY LV SI IE AT EL LT HR DK FI SK BE NL BG SE PT CZ HU GB RO PL ES FR IT DE
Total
5
6
6
6
7
8
9
16
21
11
11
12
13
13
20
23
16
17
18
21
20
62
30
51
49
69
66
91
icon: ENF ENF
36

Austria ENF

3

Belgium ENF

For (1)

1

United Kingdom ENF

For (1)

1

Romania ENF

Abstain (1)

1
2
icon: NI NI
16

Hungary NI

2

United Kingdom NI

Against (1)

3

Poland NI

Against (1)

2

France NI

Against (1)

Abstain (1)

2

Germany NI

2
icon: EFDD EFDD
38

Lithuania EFDD

Against (1)

1

Sweden EFDD

Against (1)

1

Czechia EFDD

For (1)

1

Poland EFDD

1

France EFDD

Against (1)

1

Germany EFDD

1
icon: GUE/NGL GUE/NGL
48

Cyprus GUE/NGL

2
4

Denmark GUE/NGL

Against (1)

1

Finland GUE/NGL

Against (1)

1

Netherlands GUE/NGL

2

Sweden GUE/NGL

Against (1)

1

United Kingdom GUE/NGL

Against (1)

1

Italy GUE/NGL

3
icon: Verts/ALE Verts/ALE
49

Luxembourg Verts/ALE

Against (1)

1

Estonia Verts/ALE

Against (1)

1

Latvia Verts/ALE

Against (1)

1

Slovenia Verts/ALE

Against (1)

1

Austria Verts/ALE

3

Lithuania Verts/ALE

Against (1)

1

Croatia Verts/ALE

Against (1)

1

Denmark Verts/ALE

Against (1)

1

Finland Verts/ALE

Against (1)

1

Belgium Verts/ALE

2

Netherlands Verts/ALE

Against (1)

1

Sweden Verts/ALE

3

Hungary Verts/ALE

2

United Kingdom Verts/ALE

6

Italy Verts/ALE

Against (1)

1
icon: ALDE ALDE
62

Luxembourg ALDE

Against (1)

1

Estonia ALDE

3

Slovenia ALDE

Against (1)

1

Ireland ALDE

Against (1)

1

Austria ALDE

Against (1)

1

Croatia ALDE

2

Denmark ALDE

3

Portugal ALDE

1

Romania ALDE

3

Germany ALDE

3
icon: ECR ECR
68

Cyprus ECR

Against (1)

1

Latvia ECR

Against (1)

1

Greece ECR

Against (1)

1

Lithuania ECR

Against (1)

1

Croatia ECR

Against (1)

1

Finland ECR

2

Netherlands ECR

2

Bulgaria ECR

2

Czechia ECR

2

Romania ECR

Against (1)

1

Italy ECR

2
icon: S&D S&D
178

Malta S&D

3

Luxembourg S&D

Against (1)

1

Estonia S&D

Against (1)

1

Cyprus S&D

2

Latvia S&D

Against (1)

1

Slovenia S&D

Against (1)

1

Ireland S&D

Against (1)

1

Lithuania S&D

2

Croatia S&D

2
3

Finland S&D

2

Netherlands S&D

3

Czechia S&D

4
icon: PPE PPE
202

Malta PPE

2

Luxembourg PPE

3

Estonia PPE

Against (1)

1

Cyprus PPE

Against (1)

1

Ireland PPE

3

Denmark PPE

Against (1)

1

A8-0227/2017 - Hugues Bayet et Evelyn Regner - Am 60 04/07/2017 12:44:50.000 #

2017/07/04 Outcome: -: 381, +: 313, 0: 2
IT EL SE PT ES IE DE CY DK AT BE FI LU EE LT LV HU RO SI HR SK MT CZ BG NL GB FR PL
Total
66
21
17
18
48
9
91
6
12
16
20
12
6
6
11
7
20
30
8
11
13
5
21
16
23
62
69
51
icon: S&D S&D
178

Ireland S&D

For (1)

1

Cyprus S&D

2

Luxembourg S&D

For (1)

1

Estonia S&D

For (1)

1

Latvia S&D

1

Slovenia S&D

For (1)

1

Croatia S&D

2

Malta S&D

3

Netherlands S&D

Against (1)

3
icon: Verts/ALE Verts/ALE
49

Italy Verts/ALE

For (1)

1

Sweden Verts/ALE

3

Denmark Verts/ALE

For (1)

1

Austria Verts/ALE

3

Belgium Verts/ALE

2

Finland Verts/ALE

For (1)

1

Luxembourg Verts/ALE

For (1)

1

Estonia Verts/ALE

For (1)

1

Lithuania Verts/ALE

For (1)

1

Latvia Verts/ALE

1

Hungary Verts/ALE

2

Slovenia Verts/ALE

For (1)

1

Croatia Verts/ALE

For (1)

1

Netherlands Verts/ALE

1
icon: GUE/NGL GUE/NGL
48

Sweden GUE/NGL

For (1)

1

Cyprus GUE/NGL

2

Denmark GUE/NGL

For (1)

1

Finland GUE/NGL

For (1)

1

Netherlands GUE/NGL

2

United Kingdom GUE/NGL

1
icon: NI NI
16

Germany NI

For (1)

Against (1)

2

Hungary NI

2

United Kingdom NI

3

France NI

2

Poland NI

2
icon: EFDD EFDD
38

Sweden EFDD

1

Germany EFDD

Against (1)

1

Lithuania EFDD

For (1)

1

Czechia EFDD

Against (1)

1

France EFDD

Against (1)

1

Poland EFDD

1
icon: ENF ENF
36

Austria ENF

3

Belgium ENF

Against (1)

1

Romania ENF

Against (1)

1

Netherlands ENF

4

United Kingdom ENF

Against (1)

1

Poland ENF

2
icon: ALDE ALDE
62

Sweden ALDE

Against (1)

Abstain (1)

3

Portugal ALDE

1

Ireland ALDE

For (1)

1

Germany ALDE

3

Denmark ALDE

3

Austria ALDE

Against (1)

1

Luxembourg ALDE

Against (1)

1

Estonia ALDE

3

Romania ALDE

3

Slovenia ALDE

Against (1)

1

Croatia ALDE

2
icon: ECR ECR
68

Italy ECR

2

Greece ECR

For (1)

1

Cyprus ECR

Against (1)

1

Denmark ECR

Abstain (1)

3

Finland ECR

Against (1)

2

Lithuania ECR

Against (1)

1

Latvia ECR

Against (1)

1

Romania ECR

Against (1)

1

Croatia ECR

Against (1)

1

Czechia ECR

2

Bulgaria ECR

2

Netherlands ECR

2
icon: PPE PPE
200

Ireland PPE

3

Cyprus PPE

Against (1)

1

Denmark PPE

Against (1)

1

Belgium PPE

For (1)

4

Finland PPE

2

Luxembourg PPE

3

Estonia PPE

Against (1)

1

Malta PPE

2

A8-0227/2017 - Hugues Bayet et Evelyn Regner - Am 61rev 04/07/2017 12:45:29.000 #

2017/07/04 Outcome: -: 382, +: 313, 0: 1
IT EL SE PT ES DE IE CY AT FI BE DK LU EE LT LV HU RO SI HR SK MT CZ BG NL GB FR PL
Total
65
21
17
18
49
91
9
6
16
13
20
12
6
6
11
7
20
30
8
11
13
5
21
16
23
61
69
51
icon: S&D S&D
177

Ireland S&D

For (1)

1

Cyprus S&D

2

Luxembourg S&D

For (1)

1

Estonia S&D

For (1)

1

Latvia S&D

1

Slovenia S&D

For (1)

1

Croatia S&D

2

Malta S&D

3

Netherlands S&D

3
icon: Verts/ALE Verts/ALE
49

Italy Verts/ALE

For (1)

1

Sweden Verts/ALE

3

Austria Verts/ALE

3

Finland Verts/ALE

For (1)

1

Belgium Verts/ALE

2

Denmark Verts/ALE

For (1)

1

Luxembourg Verts/ALE

For (1)

1

Estonia Verts/ALE

For (1)

1

Lithuania Verts/ALE

For (1)

1

Latvia Verts/ALE

1

Hungary Verts/ALE

2

Slovenia Verts/ALE

For (1)

1

Croatia Verts/ALE

For (1)

1

Netherlands Verts/ALE

1
icon: GUE/NGL GUE/NGL
48

Sweden GUE/NGL

For (1)

1

Cyprus GUE/NGL

2

Finland GUE/NGL

For (1)

1

Denmark GUE/NGL

For (1)

1

Netherlands GUE/NGL

2

United Kingdom GUE/NGL

1
icon: NI NI
16

Germany NI

2

Hungary NI

2

United Kingdom NI

3

France NI

2

Poland NI

2
icon: EFDD EFDD
37

Sweden EFDD

1

Germany EFDD

Against (1)

1

Lithuania EFDD

For (1)

1

Czechia EFDD

Against (1)

1

France EFDD

Against (1)

1

Poland EFDD

1
icon: ENF ENF
36

Austria ENF

3

Belgium ENF

Against (1)

1

Romania ENF

Against (1)

1

Netherlands ENF

4

United Kingdom ENF

Against (1)

1

Poland ENF

2
icon: ALDE ALDE
62

Sweden ALDE

Against (1)

Abstain (1)

3

Portugal ALDE

1

Germany ALDE

3

Ireland ALDE

For (1)

1

Austria ALDE

Against (1)

1

Denmark ALDE

3

Luxembourg ALDE

Against (1)

1

Estonia ALDE

3

Romania ALDE

3

Slovenia ALDE

Against (1)

1

Croatia ALDE

2
icon: ECR ECR
68

Italy ECR

2

Greece ECR

For (1)

1

Cyprus ECR

Against (1)

1

Finland ECR

Against (1)

2

Lithuania ECR

Against (1)

1

Latvia ECR

Against (1)

1

Romania ECR

Against (1)

1

Croatia ECR

Against (1)

1

Czechia ECR

2

Bulgaria ECR

2

Netherlands ECR

2
icon: PPE PPE
202

Ireland PPE

3

Cyprus PPE

Against (1)

1

Finland PPE

3

Belgium PPE

For (1)

4

Denmark PPE

Against (1)

1

Luxembourg PPE

3

Estonia PPE

Against (1)

1

Malta PPE

2

A8-0227/2017 - Hugues Bayet et Evelyn Regner - Am 62 04/07/2017 12:46:04.000 #

2017/07/04 Outcome: -: 380, +: 313, 0: 3
IT EL SE PT ES CY IE DE AT FI DK BE LT LU EE LV HU RO SI HR SK MT CZ BG NL GB FR PL
Total
64
21
17
18
49
6
9
91
16
13
12
20
11
6
6
7
20
30
8
11
13
5
21
16
23
62
69
51
icon: S&D S&D
178

Cyprus S&D

2

Ireland S&D

For (1)

1

Luxembourg S&D

For (1)

1

Estonia S&D

For (1)

1

Latvia S&D

1

Slovenia S&D

For (1)

1

Croatia S&D

2

Malta S&D

3

Netherlands S&D

3
icon: Verts/ALE Verts/ALE
49

Italy Verts/ALE

For (1)

1

Sweden Verts/ALE

3

Austria Verts/ALE

3

Finland Verts/ALE

For (1)

1

Denmark Verts/ALE

For (1)

1

Belgium Verts/ALE

2

Lithuania Verts/ALE

For (1)

1

Luxembourg Verts/ALE

For (1)

1

Estonia Verts/ALE

For (1)

1

Latvia Verts/ALE

1

Hungary Verts/ALE

2

Slovenia Verts/ALE

For (1)

1

Croatia Verts/ALE

For (1)

1

Netherlands Verts/ALE

1
icon: GUE/NGL GUE/NGL
48

Sweden GUE/NGL

For (1)

1

Cyprus GUE/NGL

2

Finland GUE/NGL

For (1)

1

Denmark GUE/NGL

For (1)

1

Netherlands GUE/NGL

2

United Kingdom GUE/NGL

1
icon: NI NI
16

Germany NI

For (1)

Against (1)

2

Hungary NI

2

United Kingdom NI

3

France NI

2

Poland NI

2
icon: EFDD EFDD
36

Sweden EFDD

1

Germany EFDD

Against (1)

1

Lithuania EFDD

For (1)

1

Czechia EFDD

Against (1)

1

France EFDD

Against (1)

1

Poland EFDD

1
icon: ENF ENF
36

Austria ENF

3

Belgium ENF

Against (1)

1

Romania ENF

Against (1)

1

Netherlands ENF

4

United Kingdom ENF

Against (1)

1

Poland ENF

2
icon: ALDE ALDE
62

Sweden ALDE

Against (1)

Abstain (1)

3

Portugal ALDE

1

Ireland ALDE

For (1)

1

Germany ALDE

3

Austria ALDE

Against (1)

1

Denmark ALDE

3

Lithuania ALDE

Abstain (1)

3

Luxembourg ALDE

Against (1)

1

Estonia ALDE

3

Romania ALDE

3

Slovenia ALDE

Against (1)

1

Croatia ALDE

2
icon: ECR ECR
68

Italy ECR

2

Greece ECR

For (1)

1

Cyprus ECR

1

Finland ECR

Against (1)

2

Denmark ECR

Abstain (1)

3

Lithuania ECR

Against (1)

1

Latvia ECR

Against (1)

1

Romania ECR

Against (1)

1

Croatia ECR

Against (1)

1

Czechia ECR

2

Bulgaria ECR

2

Netherlands ECR

2
icon: PPE PPE
202

Cyprus PPE

Against (1)

1

Ireland PPE

3

Finland PPE

3

Denmark PPE

Against (1)

1

Belgium PPE

For (1)

4

Luxembourg PPE

3

Estonia PPE

Against (1)

1

Malta PPE

2

A8-0227/2017 - Hugues Bayet et Evelyn Regner - Am 65 04/07/2017 12:46:58.000 #

2017/07/04 Outcome: +: 374, -: 320, 0: 2
IT GB FR EL SE ES BE IE DE PT AT MT CY DK RO LU EE FI LV HU SI CZ LT HR SK BG NL PL
Total
66
62
68
20
17
49
20
9
91
18
16
5
6
12
30
6
6
13
7
20
8
21
11
11
13
16
23
51
icon: S&D S&D
177

Ireland S&D

For (1)

1

Malta S&D

3

Cyprus S&D

2

Luxembourg S&D

For (1)

1

Estonia S&D

For (1)

1

Latvia S&D

1

Slovenia S&D

For (1)

1

Croatia S&D

2

Netherlands S&D

3
icon: Verts/ALE Verts/ALE
49

Italy Verts/ALE

For (1)

1

Sweden Verts/ALE

3

Belgium Verts/ALE

2

Austria Verts/ALE

3

Denmark Verts/ALE

For (1)

1

Luxembourg Verts/ALE

For (1)

1

Estonia Verts/ALE

For (1)

1

Finland Verts/ALE

For (1)

1

Latvia Verts/ALE

1

Hungary Verts/ALE

2

Slovenia Verts/ALE

For (1)

1

Lithuania Verts/ALE

For (1)

1

Croatia Verts/ALE

For (1)

1

Netherlands Verts/ALE

1
icon: GUE/NGL GUE/NGL
48

United Kingdom GUE/NGL

1

Sweden GUE/NGL

For (1)

1

Cyprus GUE/NGL

2

Denmark GUE/NGL

For (1)

1

Finland GUE/NGL

For (1)

1

Netherlands GUE/NGL

2
icon: EFDD EFDD
38

France EFDD

1

Sweden EFDD

1

Germany EFDD

1

Czechia EFDD

For (1)

1

Lithuania EFDD

Against (1)

1

Poland EFDD

1
icon: ENF ENF
35

United Kingdom ENF

For (1)

1

Belgium ENF

For (1)

1

Austria ENF

3

Romania ENF

1

Netherlands ENF

4
2
icon: NI NI
16

United Kingdom NI

3

France NI

For (1)

Against (1)

2

Germany NI

2

Hungary NI

2

Poland NI

Against (1)

2
icon: ALDE ALDE
62

Sweden ALDE

Against (1)

3

Ireland ALDE

For (1)

1

Germany ALDE

3

Portugal ALDE

1

Austria ALDE

Against (1)

1

Denmark ALDE

3

Romania ALDE

3

Luxembourg ALDE

Against (1)

1

Estonia ALDE

3

Slovenia ALDE

Against (1)

1

Croatia ALDE

2
icon: ECR ECR
68

Italy ECR

2

Greece ECR

For (1)

1

Cyprus ECR

Against (1)

1

Denmark ECR

Abstain (1)

3

Romania ECR

Against (1)

1

Finland ECR

Against (1)

2

Latvia ECR

Against (1)

1

Czechia ECR

2

Lithuania ECR

Against (1)

1

Croatia ECR

Against (1)

1

Bulgaria ECR

2

Netherlands ECR

2
icon: PPE PPE
202

Belgium PPE

Abstain (1)

4

Ireland PPE

Against (1)

3

Malta PPE

For (1)

Against (1)

2

Cyprus PPE

Against (1)

1

Denmark PPE

Against (1)

1

Luxembourg PPE

3

Estonia PPE

Against (1)

1

A8-0227/2017 - Hugues Bayet et Evelyn Regner - Am 84 04/07/2017 12:47:50.000 #

2017/07/04 Outcome: -: 392, +: 284, 0: 21
IT SE FR AT FI MT CY BE PT RO DK LU EE LT LV HU SI CZ IE HR SK BG DE ES EL NL GB PL
Total
65
17
69
16
13
5
6
20
18
30
12
6
6
11
7
20
8
21
9
11
13
16
91
49
21
23
62
51
icon: S&D S&D
178

Malta S&D

For (1)

Abstain (2)

3

Cyprus S&D

2

Luxembourg S&D

For (1)

1

Estonia S&D

For (1)

1

Latvia S&D

1

Slovenia S&D

For (1)

1

Ireland S&D

For (1)

1

Croatia S&D

2

Netherlands S&D

3
icon: Verts/ALE Verts/ALE
49

Italy Verts/ALE

For (1)

1

Sweden Verts/ALE

3

Austria Verts/ALE

3

Finland Verts/ALE

For (1)

1

Belgium Verts/ALE

2

Denmark Verts/ALE

For (1)

1

Luxembourg Verts/ALE

For (1)

1

Estonia Verts/ALE

For (1)

1

Lithuania Verts/ALE

For (1)

1

Latvia Verts/ALE

1

Hungary Verts/ALE

2

Slovenia Verts/ALE

For (1)

1

Croatia Verts/ALE

For (1)

1

Netherlands Verts/ALE

1

United Kingdom Verts/ALE

Against (1)

6
icon: ENF ENF
36

Austria ENF

3

Belgium ENF

Against (1)

1

Romania ENF

1

Netherlands ENF

4

United Kingdom ENF

Against (1)

1

Poland ENF

2
icon: EFDD EFDD
37

Sweden EFDD

1

France EFDD

Against (1)

1

Lithuania EFDD

For (1)

1

Czechia EFDD

Against (1)

1

Germany EFDD

Against (1)

1

Poland EFDD

1
icon: NI NI
16

France NI

For (1)

Against (1)

2

Hungary NI

2

Germany NI

For (1)

Against (1)

2

United Kingdom NI

3

Poland NI

Against (1)

Abstain (1)

2
icon: ALDE ALDE
62

Sweden ALDE

Against (1)

3

Austria ALDE

Against (1)

1

Portugal ALDE

1

Romania ALDE

3

Denmark ALDE

3

Luxembourg ALDE

Against (1)

1

Estonia ALDE

3

Slovenia ALDE

Against (1)

1

Ireland ALDE

For (1)

1

Croatia ALDE

2

Germany ALDE

3
icon: GUE/NGL GUE/NGL
48

Italy GUE/NGL

Abstain (1)

3

Sweden GUE/NGL

Against (1)

1

Finland GUE/NGL

Abstain (1)

1

Cyprus GUE/NGL

2

Denmark GUE/NGL

Abstain (1)

1
4

Netherlands GUE/NGL

2

United Kingdom GUE/NGL

Against (1)

1
icon: ECR ECR
68

Italy ECR

2

Finland ECR

Against (1)

2

Cyprus ECR

Abstain (1)

1

Romania ECR

Against (1)

1

Denmark ECR

Abstain (1)

3

Lithuania ECR

Against (1)

1

Latvia ECR

Against (1)

1

Czechia ECR

2

Croatia ECR

Against (1)

1

Bulgaria ECR

2

Greece ECR

Against (1)

1

Netherlands ECR

2
icon: PPE PPE
202

Finland PPE

3

Malta PPE

2

Cyprus PPE

Against (1)

1

Belgium PPE

For (1)

4

Denmark PPE

Against (1)

1

Luxembourg PPE

3

Estonia PPE

Against (1)

1

Ireland PPE

3

A8-0227/2017 - Hugues Bayet et Evelyn Regner - Am 85 04/07/2017 12:48:07.000 #

2017/07/04 Outcome: -: 356, +: 330, 0: 10
IT SE PT DE ES IE CY EE EL CZ FI BG LU AT LT BE HR DK SI RO MT LV HU NL SK GB FR PL
Total
66
17
18
91
49
9
6
6
21
21
13
16
6
16
11
19
11
12
8
30
5
7
20
23
13
61
69
51
icon: S&D S&D
177

Ireland S&D

For (1)

1

Cyprus S&D

2

Estonia S&D

For (1)

1

Luxembourg S&D

For (1)

1

Croatia S&D

2

Slovenia S&D

For (1)

1

Malta S&D

3

Latvia S&D

1

Netherlands S&D

3
icon: Verts/ALE Verts/ALE
49

Italy Verts/ALE

For (1)

1

Sweden Verts/ALE

3

Estonia Verts/ALE

For (1)

1

Finland Verts/ALE

For (1)

1

Luxembourg Verts/ALE

For (1)

1

Austria Verts/ALE

3

Lithuania Verts/ALE

For (1)

1

Belgium Verts/ALE

2

Croatia Verts/ALE

For (1)

1

Denmark Verts/ALE

For (1)

1

Slovenia Verts/ALE

For (1)

1

Latvia Verts/ALE

1

Hungary Verts/ALE

2

Netherlands Verts/ALE

1
icon: GUE/NGL GUE/NGL
48

Sweden GUE/NGL

For (1)

1

Cyprus GUE/NGL

2

Finland GUE/NGL

For (1)

1

Denmark GUE/NGL

For (1)

1

Netherlands GUE/NGL

2

United Kingdom GUE/NGL

1
icon: ALDE ALDE
61

Portugal ALDE

1

Germany ALDE

Abstain (1)

3

Ireland ALDE

For (1)

1

Estonia ALDE

Against (1)

3

Luxembourg ALDE

For (1)

1

Austria ALDE

Against (1)

1

Lithuania ALDE

3

Belgium ALDE

4

Croatia ALDE

2

Denmark ALDE

3

Slovenia ALDE

For (1)

1

Romania ALDE

For (1)

3
icon: EFDD EFDD
38

Sweden EFDD

Abstain (1)

1

Germany EFDD

Against (1)

1

Czechia EFDD

Against (1)

1

Lithuania EFDD

For (1)

1

France EFDD

Against (1)

1

Poland EFDD

1
icon: NI NI
16

Germany NI

2

Hungary NI

2

United Kingdom NI

3

France NI

2

Poland NI

2
icon: ENF ENF
36

Austria ENF

3

Belgium ENF

Against (1)

1

Romania ENF

Against (1)

1

Netherlands ENF

4

United Kingdom ENF

Against (1)

1

Poland ENF

2
icon: ECR ECR
68

Italy ECR

2

Cyprus ECR

Abstain (1)

1

Greece ECR

Abstain (1)

1

Czechia ECR

2

Finland ECR

Against (1)

2

Bulgaria ECR

2

Lithuania ECR

Against (1)

1

Croatia ECR

Against (1)

1

Denmark ECR

Abstain (1)

3

Romania ECR

Against (1)

1

Latvia ECR

Against (1)

1

Netherlands ECR

2
icon: PPE PPE
202

Ireland PPE

3

Cyprus PPE

Against (1)

1

Estonia PPE

Against (1)

1

Finland PPE

3

Luxembourg PPE

3

Belgium PPE

For (1)

4

Denmark PPE

Against (1)

1

Malta PPE

2

A8-0227/2017 - Hugues Bayet et Evelyn Regner - Am 86 04/07/2017 12:49:13.000 #

2017/07/04 Outcome: -: 353, +: 332, 0: 11
IT SE PT DE ES IE CY LT EE FI EL BE RO LU AT CZ HR DK BG SI MT LV HU NL SK GB FR PL
Total
66
17
18
91
49
9
6
11
6
12
21
19
30
6
16
21
11
12
16
8
5
7
20
23
13
62
69
51
icon: S&D S&D
178

Ireland S&D

For (1)

1

Cyprus S&D

2

Estonia S&D

For (1)

1

Luxembourg S&D

For (1)

1

Croatia S&D

2

Slovenia S&D

For (1)

1

Malta S&D

3

Latvia S&D

1

Netherlands S&D

3
icon: Verts/ALE Verts/ALE
49

Italy Verts/ALE

For (1)

1

Sweden Verts/ALE

3

Lithuania Verts/ALE

For (1)

1

Estonia Verts/ALE

For (1)

1

Finland Verts/ALE

For (1)

1

Belgium Verts/ALE

2

Luxembourg Verts/ALE

For (1)

1

Austria Verts/ALE

3

Croatia Verts/ALE

For (1)

1

Denmark Verts/ALE

For (1)

1

Slovenia Verts/ALE

For (1)

1

Latvia Verts/ALE

1

Hungary Verts/ALE

2

Netherlands Verts/ALE

1
icon: GUE/NGL GUE/NGL
48

Sweden GUE/NGL

For (1)

1

Cyprus GUE/NGL

2

Finland GUE/NGL

For (1)

1

Czechia GUE/NGL

Against (1)

3

Denmark GUE/NGL

For (1)

1

Netherlands GUE/NGL

2

United Kingdom GUE/NGL

1
icon: ALDE ALDE
60

Portugal ALDE

1

Germany ALDE

Abstain (1)

3

Ireland ALDE

For (1)

1

Lithuania ALDE

Abstain (1)

3

Estonia ALDE

Against (1)

3

Finland ALDE

For (1)

3

Belgium ALDE

4

Romania ALDE

Against (1)

3

Luxembourg ALDE

For (1)

1

Austria ALDE

Against (1)

1

Croatia ALDE

2

Denmark ALDE

3

Bulgaria ALDE

Against (1)

4

Slovenia ALDE

For (1)

1
icon: EFDD EFDD
38

Sweden EFDD

1

Germany EFDD

Against (1)

1

Lithuania EFDD

For (1)

1

Czechia EFDD

Against (1)

1

France EFDD

Against (1)

1

Poland EFDD

1
icon: NI NI
16

Germany NI

2

Hungary NI

2

United Kingdom NI

3

France NI

2

Poland NI

2
icon: ENF ENF
36

Belgium ENF

Against (1)

1

Romania ENF

Against (1)

1

Austria ENF

3

Netherlands ENF

4

United Kingdom ENF

Against (1)

1

Poland ENF

2
icon: ECR ECR
68

Italy ECR

2

Cyprus ECR

Abstain (1)

1

Lithuania ECR

Against (1)

1

Finland ECR

Against (1)

2

Greece ECR

Abstain (1)

1

Romania ECR

Against (1)

1

Czechia ECR

2

Croatia ECR

Against (1)

1

Denmark ECR

Abstain (1)

3

Bulgaria ECR

2

Latvia ECR

Against (1)

1

Netherlands ECR

2
icon: PPE PPE
202

Ireland PPE

3

Cyprus PPE

Against (1)

1

Estonia PPE

Against (1)

1

Finland PPE

3

Belgium PPE

For (1)

Abstain (1)

4

Luxembourg PPE

3

Denmark PPE

Against (1)

1

Malta PPE

2

A8-0227/2017 - Hugues Bayet et Evelyn Regner - Proposition de la Commission 04/07/2017 12:51:31.000 #

2017/07/04 Outcome: +: 534, -: 98, 0: 62
DE FR PL ES RO IT GB HU BG BE SE FI LT HR PT SK CZ DK AT SI LV LU NL EE IE CY MT EL
Total
91
69
51
49
30
64
61
20
16
20
17
13
11
11
18
13
20
12
16
8
7
6
23
6
9
6
5
21
icon: PPE PPE
200

Sweden PPE

3

Denmark PPE

For (1)

1

Luxembourg PPE

3

Estonia PPE

For (1)

1
3

Cyprus PPE

1

Malta PPE

2
icon: S&D S&D
176

Croatia S&D

2

Slovakia S&D

Against (1)

4

Czechia S&D

Against (1)

4

Slovenia S&D

For (1)

1

Latvia S&D

1

Luxembourg S&D

For (1)

1

Netherlands S&D

3

Estonia S&D

For (1)

1

Ireland S&D

For (1)

1

Cyprus S&D

2

Malta S&D

3
icon: ALDE ALDE
62

Romania ALDE

3

Croatia ALDE

2

Portugal ALDE

1

Denmark ALDE

Abstain (1)

3

Austria ALDE

For (1)

1

Slovenia ALDE

For (1)

1

Luxembourg ALDE

For (1)

1

Estonia ALDE

3

Ireland ALDE

For (1)

1
icon: ECR ECR
68

Romania ECR

For (1)

1

Italy ECR

For (1)

Abstain (1)

2

Bulgaria ECR

2
2

Lithuania ECR

1

Croatia ECR

For (1)

1

Czechia ECR

2
3

Latvia ECR

For (1)

1

Netherlands ECR

2

Cyprus ECR

1

Greece ECR

Against (1)

1
icon: Verts/ALE Verts/ALE
49

Italy Verts/ALE

For (1)

1

Hungary Verts/ALE

2

Belgium Verts/ALE

2

Sweden Verts/ALE

3

Finland Verts/ALE

For (1)

1

Lithuania Verts/ALE

For (1)

1

Croatia Verts/ALE

For (1)

1

Denmark Verts/ALE

For (1)

1

Austria Verts/ALE

3

Slovenia Verts/ALE

Abstain (1)

1

Latvia Verts/ALE

1

Luxembourg Verts/ALE

For (1)

1

Netherlands Verts/ALE

1

Estonia Verts/ALE

For (1)

1
icon: NI NI
16

Germany NI

2

France NI

Abstain (1)

2

Poland NI

Against (1)

2

United Kingdom NI

For (1)

Against (2)

3

Hungary NI

Abstain (1)

2
icon: ENF ENF
36

Poland ENF

2

Romania ENF

Abstain (1)

1

United Kingdom ENF

Against (1)

1

Belgium ENF

Against (1)

1

Austria ENF

3

Netherlands ENF

4
icon: EFDD EFDD
38

Germany EFDD

Against (1)

1

France EFDD

1

Poland EFDD

1

Sweden EFDD

1

Lithuania EFDD

For (1)

1

Czechia EFDD

Against (1)

1
icon: GUE/NGL GUE/NGL
48

France GUE/NGL

Abstain (1)

3

Italy GUE/NGL

Abstain (1)

3

United Kingdom GUE/NGL

Abstain (1)

1

Sweden GUE/NGL

Against (1)

1

Finland GUE/NGL

Abstain (1)

1

Portugal GUE/NGL

Abstain (1)

4

Denmark GUE/NGL

Abstain (1)

1

Netherlands GUE/NGL

Against (1)

Abstain (1)

2

Ireland GUE/NGL

Against (1)

4

Cyprus GUE/NGL

2
AmendmentsDossier
281 2016/0107(COD)
2017/03/21 ECON, JURI 238 amendments...
source: 601.191
2017/03/28 DEVE 43 amendments...
source: 601.061

History

(these mark the time of scraping, not the official date of the change)

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  • The European Parliament adopted a legislative resolution approving the Council position at first reading with a view to the adoption of a directive of the European Parliament and of the Council amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches.
  • Increased transparency of corporate income tax information
  • The amendment to Directive 2013/34/EU aims to increase the transparency of large multinational enterprises. It will require multinational enterprises with a turnover in excess of EUR 750 million to indicate where they make their profits and to publicly disclose, in a specific statement, the taxes on profits they pay.
  • Non-EU multinational enterprises operating in the EU through subsidiaries and branches will also have to comply with the same reporting obligations as EU multinational enterprises.
  • This information will also need to be made publicly available on the internet, using a common template and in a machine-readable format: (i) on the website of the ultimate parent undertaking or standalone undertaking; (ii) in at least one of the official languages of the Union; (iii) no later than 12 months after the balance sheet date of the financial year for which the report is drawn up.
  • The Directive sets out the conditions under which a company may postpone the disclosure of certain information for a maximum period of five years .
  • Content of the report on income tax information
  • The report on income tax information should include information on all the activities of the standalone undertaking or the ultimate parent undertaking, including those of all related undertakings consolidated in the financial statements for the financial year concerned. It will include, where appropriate, a list of all subsidiary undertakings included in the consolidated financial statements of the ultimate parent undertaking which are established in the Union or in tax jurisdictions listed in Annexes I and II of the Council conclusions on the revised EU list of non-cooperative jurisdictions for tax purposes.
  • The Directive also specifies who is responsible for ensuring compliance with the reporting obligations.
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  • The Council adopted its position at first reading with a view to the adoption of a directive of the European Parliament and of the Council amending directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches.
  • The purpose of this proposal is to amend Directive 2013/34/EU with a view to supplementing the current financial reporting obligations of companies and thereby increasing public tax transparency.
  • Increased transparency of corporate income tax information
  • The proposed amending directive requires certain multinational enterprises to disclose publicly, through country-by-country reporting, the income taxes they pay and other tax information.
  • Multinational enterprises with a turnover in excess of EUR 750 million will have to comply with these additional transparency requirements. Non-EU MNEs operating in the EU will also be subject, through their subsidiaries and branches, to the same reporting obligations as EU MNEs.
  • The Council's position does not change the existing rules on non-financial reporting and sectoral PSDs for the banking sector and for the extractive and forestry industries. However, it introduces an exemption to avoid imposing a double reporting obligation for the banking sector, which is already subject to strict disclosure rules under EU banking legislation.
  • Content of the report on income tax information
  • The published information should include:
  • - the name of the ultimate parent undertaking or the standalone undertaking, the financial year concerned, the currency used for the presentation of the report and, where applicable, a list of all subsidiary undertakings consolidated in the financial statements of the ultimate parent undertaking established in the EU or in tax jurisdictions included in Annexes I and II to the Council conclusions on the revised EU list of non-cooperative jurisdictions for tax purposes;
  • - a brief description of the nature of their activities;
  • - the number of employees on a full-time equivalent basis;
  • - the sum of the net turnover;
  • - the income as defined by the financial reporting framework on the basis of which the financial statements are prepared, excluding value adjustments and dividends received from affiliated undertakings;
  • - the amount of profit or loss before income tax;
  • - the amount of income tax accrued during the relevant financial year;
  • - the amount of income tax paid on a cash basis;
  • - the amount of accumulated earnings at the end of the relevant financial year.
  • The information should be presented using a common template and electronic reporting formats which are machine-readable. The Commission will, by means of implementing acts, lay down that common template and those electronic reporting formats.
  • Safeguard clause
  • Member States may allow for one or more specific items of information otherwise required to be disclosed to be temporarily omitted from the report where their disclosure would be seriously prejudicial to the commercial position of the undertakings to which the report relates. All information omitted should be made public in a later report on income tax information, within no more than five years of the date of its original omission.
  • Statutory auditor's statement
  • The Council's position is that the audit can only consist of a factual check of the publication of the report, not of its content.
  • Review clause
  • No later than five years and six months after the date of entry into force of the amending Directive, the Commission will present a report on compliance with the reporting obligations and their impact. It will, in particular, assess the appropriateness of extending the obligation to report corporate income tax information to large groups and of extending the content of the report to include additional
  • A deadline of 18 months has been set for transposition.
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  • date: 2016-04-28T00:00:00 body: EP type: Committee referral announced in Parliament, 1st reading/single reading committees: body: EP responsible: False committee_full: Foreign Affairs committee: AFET body: EP responsible: False committee: DEVE date: 2016-09-16T00:00:00 committee_full: Development rapporteur: group: S&D name: SCHLEIN Elly body: EP shadows: group: EPP name: ESTARÀS FERRAGUT Rosa group: EPP name: ROSATI Dariusz group: ECR name: KARIM Sajjad group: ECR name: RUOHONEN-LERNER Pirkko group: ALDE name: CAVADA Jean-Marie group: ALDE name: TREMOSA I BALCELLS Ramon group: GUE/NGL name: MAŠTÁLKA Jiří group: GUE/NGL name: VIEGAS Miguel group: Verts/ALE name: DURAND Pascal group: Verts/ALE name: URTASUN Ernest group: EFD name: FERRARA Laura group: EFD name: MEUTHEN Jörg responsible: True committee: ECON date: 2016-06-15T00:00:00 2016-06-15T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: S&D name: BAYET Hugues group: S&D name: REGNER Evelyn body: EP responsible: False committee_full: International Trade committee: INTA body: EP shadows: group: EPP name: ESTARÀS FERRAGUT Rosa group: EPP name: ROSATI Dariusz group: ECR name: KARIM Sajjad group: ECR name: RUOHONEN-LERNER Pirkko group: ALDE name: CAVADA Jean-Marie group: ALDE name: TREMOSA I BALCELLS Ramon group: GUE/NGL name: MAŠTÁLKA Jiří group: GUE/NGL name: VIEGAS Miguel group: Verts/ALE name: DURAND Pascal group: Verts/ALE name: URTASUN Ernest group: EFD name: FERRARA Laura group: EFD name: MEUTHEN Jörg responsible: True committee: JURI date: 2016-06-15T00:00:00 2016-06-15T00:00:00 committee_full: Legal Affairs rapporteur: group: S&D name: BAYET Hugues group: S&D name: REGNER Evelyn body: EP responsible: None committee: JURI date: 2017-01-11T00:00:00 committee_full: Legal Affairs rapporteur: group: ALDE name: CAVADA Jean-Marie
  • date: 2017-01-19T00:00:00 body: EP type: Referral to joint committee announced in Parliament
  • body: CSL meeting_id: 3527 docs: url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=SMPL&ROWSPP=25&RESULTSET=1&NRROWS=500&DOC_LANCD=EN&ORDERBY=DOC_DATE+DESC&CONTENTS=3527*&MEET_DATE=21/03/2017 type: Debate in Council title: 3527 council: Competitiveness (Internal Market, Industry, Research and Space) date: 2017-03-21T00:00:00 type: Council Meeting
  • date: 2017-06-12T00:00:00 body: unknown type: Rejection by committee to open interinstitutional negotiations with report adopted in committee
  • date: 2017-06-12T00:00:00 body: EP type: Vote in committee, 1st reading/single reading committees: body: EP responsible: False committee_full: Foreign Affairs committee: AFET body: EP responsible: False committee: DEVE date: 2016-09-16T00:00:00 committee_full: Development rapporteur: group: S&D name: SCHLEIN Elly body: EP shadows: group: EPP name: ESTARÀS FERRAGUT Rosa group: EPP name: ROSATI Dariusz group: ECR name: KARIM Sajjad group: ECR name: RUOHONEN-LERNER Pirkko group: ALDE name: CAVADA Jean-Marie group: ALDE name: TREMOSA I BALCELLS Ramon group: GUE/NGL name: MAŠTÁLKA Jiří group: GUE/NGL name: VIEGAS Miguel group: Verts/ALE name: DURAND Pascal group: Verts/ALE name: URTASUN Ernest group: EFD name: FERRARA Laura group: EFD name: MEUTHEN Jörg responsible: True committee: ECON date: 2016-06-15T00:00:00 2016-06-15T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: S&D name: BAYET Hugues group: S&D name: REGNER Evelyn body: EP responsible: False committee_full: International Trade committee: INTA body: EP shadows: group: EPP name: ESTARÀS FERRAGUT Rosa group: EPP name: ROSATI Dariusz group: ECR name: KARIM Sajjad group: ECR name: RUOHONEN-LERNER Pirkko group: ALDE name: CAVADA Jean-Marie group: ALDE name: TREMOSA I BALCELLS Ramon group: GUE/NGL name: MAŠTÁLKA Jiří group: GUE/NGL name: VIEGAS Miguel group: Verts/ALE name: DURAND Pascal group: Verts/ALE name: URTASUN Ernest group: EFD name: FERRARA Laura group: EFD name: MEUTHEN Jörg responsible: True committee: JURI date: 2016-06-15T00:00:00 2016-06-15T00:00:00 committee_full: Legal Affairs rapporteur: group: S&D name: BAYET Hugues group: S&D name: REGNER Evelyn body: EP responsible: None committee: JURI date: 2017-01-11T00:00:00 committee_full: Legal Affairs rapporteur: group: ALDE name: CAVADA Jean-Marie
  • body: EP docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A8-2017-0227&language=EN type: Committee report tabled for plenary, 1st reading/single reading title: A8-0227/2017 type: Committee report tabled for plenary, 1st reading/single reading committees: body: EP responsible: False committee_full: Foreign Affairs committee: AFET body: EP responsible: False committee: DEVE date: 2016-09-16T00:00:00 committee_full: Development rapporteur: group: S&D name: SCHLEIN Elly body: EP shadows: group: EPP name: ESTARÀS FERRAGUT Rosa group: EPP name: ROSATI Dariusz group: ECR name: KARIM Sajjad group: ECR name: RUOHONEN-LERNER Pirkko group: ALDE name: CAVADA Jean-Marie group: ALDE name: TREMOSA I BALCELLS Ramon group: GUE/NGL name: MAŠTÁLKA Jiří group: GUE/NGL name: VIEGAS Miguel group: Verts/ALE name: DURAND Pascal group: Verts/ALE name: URTASUN Ernest group: EFD name: FERRARA Laura group: EFD name: MEUTHEN Jörg responsible: True committee: ECON date: 2016-06-15T00:00:00 2016-06-15T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: S&D name: BAYET Hugues group: S&D name: REGNER Evelyn body: EP responsible: False committee_full: International Trade committee: INTA body: EP shadows: group: EPP name: ESTARÀS FERRAGUT Rosa group: EPP name: ROSATI Dariusz group: ECR name: KARIM Sajjad group: ECR name: RUOHONEN-LERNER Pirkko group: ALDE name: CAVADA Jean-Marie group: ALDE name: TREMOSA I BALCELLS Ramon group: GUE/NGL name: MAŠTÁLKA Jiří group: GUE/NGL name: VIEGAS Miguel group: Verts/ALE name: DURAND Pascal group: Verts/ALE name: URTASUN Ernest group: EFD name: FERRARA Laura group: EFD name: MEUTHEN Jörg responsible: True committee: JURI date: 2016-06-15T00:00:00 2016-06-15T00:00:00 committee_full: Legal Affairs rapporteur: group: S&D name: BAYET Hugues group: S&D name: REGNER Evelyn body: EP responsible: None committee: JURI date: 2017-01-11T00:00:00 committee_full: Legal Affairs rapporteur: group: ALDE name: CAVADA Jean-Marie date: 2017-06-21T00:00:00
  • date: 2017-07-04T00:00:00 body: unknown type: Matter referred back to the committee responsible
  • date: 2017-07-04T00:00:00 docs: url: http://www.europarl.europa.eu/oeil/popups/sda.do?id=30010&l=en type: Results of vote in Parliament title: Results of vote in Parliament url: http://www.europarl.europa.eu/sides/getDoc.do?secondRef=TOC&language=EN&reference=20170704&type=CRE type: Debate in Parliament title: Debate in Parliament url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P8-TA-2017-0284 type: Decision by Parliament, 1st reading/single reading title: T8-0284/2017 body: EP type: Results of vote in Parliament
commission
  • body: EC dg: Financial Stability, Financial Services and Capital Markets Union commissioner: DOMBROVSKIS Valdis
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council
  • body: CSL type: Council Meeting council: Competitiveness (Internal Market, Industry, Research and Space) meeting_id: 3527 url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=SMPL&ROWSPP=25&RESULTSET=1&NRROWS=500&DOC_LANCD=EN&ORDERBY=DOC_DATE+DESC&CONTENTS=3527*&MEET_DATE=21/03/2017 date: 2017-03-21T00:00:00
docs
  • date: 2016-04-13T00:00:00 docs: url: https://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=SWD:2016:0117:FIN:EN:PDF title: EUR-Lex title: SWD(2016)0117 type: Document attached to the procedure body: EC
  • date: 2016-04-13T00:00:00 docs: url: https://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=SWD:2016:0118:FIN:EN:PDF title: EUR-Lex title: SWD(2016)0118 type: Document attached to the procedure body: EC
  • date: 2016-06-20T00:00:00 docs: url: http://www.europarl.europa.eu/RegData/docs_autres_institutions/parlements_nationaux/com/2016/0198/SE_PARLIAMENT_AVIS-COM(2016)0198_EN.pdf title: PE585.430 type: Reasoned opinion body: SE_PARLIAMENT
  • date: 2016-06-22T00:00:00 docs: url: http://www.europarl.europa.eu/RegData/docs_autres_institutions/parlements_nationaux/com/2016/0198/IE_HOUSES-OF-OIREACHTAS_AVIS-COM(2016)0198_EN.pdf title: PE585.457 type: Reasoned opinion body: IE_HOUSES-OF-OIREACHTAS
  • date: 2016-09-21T00:00:00 docs: url: https://dm.eesc.europa.eu/EESCDocumentSearch/Pages/redresults.aspx?k=(documenttype:AC)(documentnumber:2391)(documentyear:2016)(documentlanguage:EN) title: CES2391/2016 type: Economic and Social Committee: opinion, report body: ESC
  • date: 2017-01-17T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=COMPARL&mode=XML&language=EN&reference=PE597.460 title: PE597.460 committee: JURI type: Specific opinion body: EP
  • date: 2017-02-09T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=COMPARL&mode=XML&language=EN&reference=PE597.646 title: PE597.646 type: Committee draft report body: EP
  • date: 2017-03-21T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=COMPARL&mode=XML&language=EN&reference=PE601.191 title: PE601.191 type: Amendments tabled in committee body: EP
  • date: 2017-04-28T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=COMPARL&mode=XML&language=EN&reference=PE585.508&secondRef=02 title: PE585.508 committee: DEVE type: Committee opinion body: EP
  • date: 2016-05-18T00:00:00 docs: url: http://www.connefof.europarl.europa.eu/connefof/app/exp/COM(2016)0198 title: COM(2016)0198 type: Contribution body: DE_BUNDESRAT
  • date: 2016-07-26T00:00:00 docs: url: http://www.connefof.europarl.europa.eu/connefof/app/exp/COM(2016)0198 title: COM(2016)0198 type: Contribution body: IT_SENATE
  • date: 2016-06-15T00:00:00 docs: url: http://www.connefof.europarl.europa.eu/connefof/app/exp/COM(2016)0198 title: COM(2016)0198 type: Contribution body: PT_PARLIAMENT
  • date: 2016-10-14T00:00:00 docs: url: http://www.connefof.europarl.europa.eu/connefof/app/exp/COM(2016)0198 title: COM(2016)0198 type: Contribution body: RO_CHAMBER
events
  • date: 2016-04-12T00:00:00 type: Legislative proposal published body: EC docs: url: http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/com/2016/0198/COM_COM(2016)0198_EN.pdf title: COM(2016)0198 url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2016&nu_doc=0198 title: EUR-Lex summary: PURPOSE: to complement existing obligations of companies to disclose financial information in order to improve fairness and tax transparency. PROPOSED ACT: Directive of the European Parliament and of the Council. ROLE OF THE EUROPEAN PARLIAMENT: the European Parliament decides in accordance with the ordinary legislative procedure and on an equal footing with the Council. BACKGROUND: in recent years, the challenge posed by corporate income tax avoidance has increased considerably and has become a major focus of concern within the Union and globally. The Commission in its communications entitled ‘ Commission Work Programme 2016 - No time for business as usual ’ and ‘ Commission Work Programme 2015 - A New Start ’ identified as a priority the need to move to a system whereby the country in which profits are generated is also the country of taxation. The Commission announced in March 2015, a comprehensive list of initiatives in its Action Plan on a Fairer Corporate Tax System and proposed as part of the subsequent Anti-Tax Avoidance Package (ATAP), to implement in the Union Action 13 of the OECD Action Plan endorsed by the G20 to fight base erosion and profit shifting (hereafter, BEPS). Responding to the calls from the G20 and elsewhere, greater transparency on the side of companies is needed to enable public scrutiny of whether tax is paid where profits are produced. The European Parliament in its resolution of 16 December 2015 on bringing transparency, coordination and convergence to corporate tax policies in the Union acknowledged that increased transparency in the area of corporate taxation can improve tax collection, make the work of tax authorities more efficient and ensure increased public trust and confidence in tax systems and governments. IMPACT ASSESSMENT: the preferred option identified in the impact assessment is the one concerning a public country-by-country reporting on worldwide operations broken down by EU Member State and aggregated for non-EU operations. In terms of societal benefits, this initiative responds to the increased demand for transparency regarding the tax affairs of multinational enterprise groups. By providing more information in a more convenient form, it should also contribute to increasing public trust in the fairness of the tax systems. CONTENT: this proposal seeks to amend Directive 2013/34/EU with a view to providing the tax administration with a complete set of information required to consider potential harmful tax practices rather than to provide the wider public with a general set of country-by-country data to improve transparency. It requires the multinational enterprises to disclose publicly certain items of the information submitted to tax authorities. Scope of the proposal : the proposal applies to all EU and non-EU MNEs with a consolidated turnover of at least EUR 750 million , having activities in the EU by way of at least an establishment. This is the same threshold as that set out in the OECD/BEPS and in the ATAP. According to the OECD, based on this threshold, only 10-15% of MNEs will be required to submit a CBCR; but the turnover of those MNEs will represent approximately 90% of the turnover of all MNEs. Small and medium-sized companies, who represent more than 95 % of all companies in the EU, are not affected by the proposal. For any MNE headquartered in a third country, the obligation will fall on its subsidiaries or branches in the EU unless the non-EU MNE makes the CBCR group report publicly accessible and indicates which subsidiary or branch in the EU is responsible for the publication of the CBCR on behalf of the "parent" company. Banking groups : where these are multinational enterprises which fall within the scope of this initiative, they will be exempted from the obligation to report on income tax information, provided that the report disclosed under Article 89 of Directive 2013/36/EU encompasses the activities of the ultimate parent undertaking in the EU and of all of its affiliated undertakings. Content of the report on income tax information : disclosed information includes: (i) the nature of the activities, (ii) the number of persons employed; (iii) the net turnover made (including with related parties); (iv) the profit made before tax; (v) the amount of income tax due in the country as a reason of the profit made in the current year; (vi) the actual payments made to the country's treasury during that year; (vii) the amount of accumulated earnings. In order to ensure a level of detail that will enable citizens to better assess how MNEs contribute to welfare in each Member State, the information should be broken down by Member State . In addition, because some third countries refuse to respect good governance standards in taxation and pose specific tax challenges, the information on operations of MNEs should also be shown with a high level of detail . Publication : the consolidated report on income tax information will be published in a business register with the objective of ensuring certainty and availability over time. Moreover, as the objective of this initiative is to enable public scrutiny, those reports will also be made accessible to the public on company websites . To allow for comparisons over time, reports will remain accessible for at least five consecutive years on the websites . Enforcement : enforcement of this initiative will be ensured with a combination of provisions. Member States should introduce collective responsibility of the administrative, management and supervisory bodies for these reports. The statutory auditor of any local subsidiary in charge will have to verify whether the CBCR has been provided and made accessible on the Internet. In the case of a branch of a third country multinational enterprises, that responsibility will be borne by those persons in charge of disclosure formalities. Lastly, Directive 2013/34/EU will apply, ensuring that infringements will be sanctioned by effective, proportionate and dissuasive penalties for MNEs or their subsidiaries or branches. DELEGATED ACTS: the proposal contains provisions empowering the Commission to adopt delegated acts in accordance with Article 290 of the Treaty on the Functioning of the European Union.
  • date: 2016-04-28T00:00:00 type: Committee referral announced in Parliament, 1st reading/single reading body: EP
  • date: 2017-01-19T00:00:00 type: Referral to joint committee announced in Parliament body: EP
  • date: 2017-03-21T00:00:00 type: Debate in Council body: CSL docs: url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=SMPL&ROWSPP=25&RESULTSET=1&NRROWS=500&DOC_LANCD=EN&ORDERBY=DOC_DATE+DESC&CONTENTS=3527*&MEET_DATE=21/03/2017 title: 3527
  • date: 2017-06-12T00:00:00 type: Vote in committee, 1st reading/single reading body: EP
  • date: 2017-06-12T00:00:00 type: Rejection by committee to open interinstitutional negotiations with report adopted in committee body: EP
  • date: 2017-06-21T00:00:00 type: Committee report tabled for plenary, 1st reading/single reading body: EP docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A8-2017-0227&language=EN title: A8-0227/2017 summary: The Committee on Economic and Monetary Affairs and the Committee on Legal Affairs jointly adopted the report by Hugues BAYET (S&D, BE) and Evelyn REGNER (S&D, AT) on the proposal for a directive of the European Parliament and of the Council amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches. The committee recommended that the European Parliament’s position adopted at first reading, following the ordinary legislative procedure, should amend the Commission proposal as follows: Members recalled that the European Parliament has long been calling for public country-by-country reporting (CBCR) on tax-relevant company data which it considers as a key element in the fight against international tax evasion and tax avoidance. However, there is a need for enhanced transparency and public scrutiny on corporate income tax. Increased transparency : an amendment stressed that the report on income tax information shall be published in a common template , available for free in an open data format and made accessible to the public on the website of the undertaking on the date of its publication in at least one of the official languages of the Union. On the same date, the undertaking shall also file the report in a public registry managed by the Commission. The information shall be presented in the common template and shall comprise the following, broken down by tax jurisdiction: the name of the ultimate undertaking and, where applicable, the list of all its subsidiaries, a brief description of the nature of their activities and their respective geographical location; the number of employees on a full-time equivalent basis; fixed assets other than cash or cash equivalents; the amount of the net turnover, including a distinction between the turnover made with related parties and the turnover made with unrelated parties; stated capital; whether undertakings, subsidiaries or branches benefit from a preferential tax treatment from a patent box or equivalent regimes. Where a Member State comprises several tax jurisdictions, the information shall be presented separately for each tax jurisdiction. Temporary omissions : in order to protect commercially sensitive information and to ensure fair competition, Member States may allow that one or more of the specific items of information listed above be temporarily omitted from the report as regards activities in one or more specific tax jurisdictions when they are of a nature such that their disclosure would be seriously prejudicial to the commercial position of the undertakings. Guidelines : the Commission shall, by means of a delegated act, adopt guidelines to assist Member States defining cases where the publication of information shall be considered seriously prejudicial to the commercial position of the undertakings to which it relates. Reporting : the Commission shall present a report on the compliance with and the impact of the reporting obligations. The report shall include an evaluation of whether the report on income tax information delivers appropriate and proportionate results, and shall assess the costs and benefits of lowering the consolidated net turnover threshold beyond which undertakings and branches are required to report on income tax information. Review : no later than 4 years after the adoption of this Directive, the Commission shall review the following: undertakings and branches required to report on income tax information, particularly whether it would be appropriate to enlarge the scope of this Chapter to include large undertakings; the content of the report on income tax information; the temporary derogations provided for in Directive. The Commission shall submit the report to the European Parliament and to the Council, together with a legislative proposal, if appropriate. Sanctions : Member States shall at least provide for administrative measures and penalties for the infringement by undertakings of national provisions.
  • date: 2017-07-04T00:00:00 type: Results of vote in Parliament body: EP docs: url: https://oeil.secure.europarl.europa.eu/oeil/popups/sda.do?id=30010&l=en title: Results of vote in Parliament
  • date: 2017-07-04T00:00:00 type: Debate in Parliament body: EP docs: url: http://www.europarl.europa.eu/sides/getDoc.do?secondRef=TOC&language=EN&reference=20170704&type=CRE title: Debate in Parliament
  • date: 2017-07-04T00:00:00 type: Decision by Parliament, 1st reading/single reading body: EP docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P8-TA-2017-0284 title: T8-0284/2017 summary: The European Parliament adopted by 534 votes to 98, with 62 abstentions, amendments to the proposal for a directive of the European Parliament and of the Council amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches. The matter was referred back to the competent committees for interinstitutional negotiations. Members stressed that a coordinated and harmonised approach to the implementation of national tax systems is essential for the smooth functioning of the single market and for preventing tax evasion and the transfer of profits. Public country-by-country reporting is an effective instrument for increasing transparency in the activities of multinational enterprises. The main amendments adopted in plenary were as follows: Increased transparency of information: ultimate parent undertakings governed by their national laws and having a consolidated net turnover of EUR 750 million or more should make publicly available free of charge a report on income tax information on an annual basis. The report on income tax information would be published in a common template , available for free in an open data format and made accessible to the public on the company’s website on the date of its publication in at least one of the EU’s official languages. On the same date, the company shall also file the report in a public registry managed by the Commission. Companies established only in the territory of a single Member State and in no other tax jurisdiction shall be exempted from the application of those rules. The information shall be presented in the common template and comprise the following , broken down by tax jurisdiction: the name of the ultimate mother-company and, where applicable, the list of all its subsidiaries, a brief description of the nature of their activities and their respective geographical location; the number of employees on a full-time equivalent basis; fixed assets other than cash or cash equivalents; the amount of the net turnover, including a distinction between the turnover made with related parties and the turnover made with unrelated parties; stated capital; details of public subsidies received and any donations made to politicians, political organisations or political foundations; whether companies, subsidiaries or branches benefit from a preferential tax treatment from a patent box or equivalent regimes. Where a Member State comprises several tax jurisdictions, the information shall be presented separately for each tax jurisdiction, including each tax jurisdiction outside the EU. Temporary omissions: in order to protect commercially sensitive information and to ensure fair competition, Member States may allow that one or more of the specific items of information listed above be temporarily omitted from the report as regards activities in one or more specific tax jurisdictions when they are of a nature such that their disclosure would be seriously prejudicial to the commercial position of the companies. The omission should be accompanied by a reasoned explanation and be subject to the prior approval of the competent national authority. Member States should notify the Commission of all temporary derogations. The Commission should monitor the use of this derogation. Guidelines: the Commission shall, by means of a delegated act, adopt guidelines to assist Member States to define cases where the publication of information would be considered seriously prejudicial to the commercial position of the companies to which it relates. Reporting: the Commission shall present a report on the compliance with and the impact of the reporting obligations. The report shall include an evaluation of whether the report on income tax information delivers appropriate and proportionate results, and shall assess the costs and benefits of lowering the consolidated net turnover threshold beyond which companies and branches are required to report on income tax information. Review: no later than 4 years after the adoption of this directive, the Commission shall review the following: · companies and branches required to report on income tax information, particularly whether it would be appropriate to enlarge the scope of this Chapter to include large companies; · the content of the report on income tax information; · the temporary derogations provided for in the directive. The Commission shall submit the report to the European Parliament and to the Council, together with a legislative proposal, if appropriate. Sanctions: Member States shall at least provide for administrative measures and penalties for the infringement by companies of national provisions.
  • date: 2017-07-04T00:00:00 type: Matter referred back to the committee responsible body: EP
  • date: 2019-03-27T00:00:00 type: Decision by Parliament, 1st reading/single reading body: EP docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P8-TA-2019-0309 title: T8-0309/2019 summary: The European Parliament adopted a legislative resolution on the proposal for a directive of the European Parliament and of the Council amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches (close of first reading). Parliament’s position adopted in first reading following the ordinary legislative procedure amended the Commission’s proposal. Members stressed that a coordinated and harmonised approach to the implementation of national tax systems is essential for the smooth functioning of the single market and for preventing tax evasion and the transfer of profits. Public country-by-country reporting is an effective instrument for increasing transparency in the activities of multinational enterprises. The main amendments adopted in plenary were as follows: Increased transparency of information Ultimate parent undertakings governed by their national laws and having a consolidated net turnover of EUR 750 million or more should make publicly available free of charge a report on income tax information on an annual basis. Subsidiaries with a consolidated net turnover of EUR 750 million or more in their balance sheet in a financial year would also be subject to reporting requirements. The report on income tax information would be published in a common template established by the Commission through an implementing act, available for free in an open data format and made accessible to the public on the company’s website on the date of its publication in at least one of the EU’s official languages. On the same date, the company shall also file the report in a public registry managed by the Commission. Companies established only in the territory of a single Member State and in no other tax jurisdiction shall be exempted from the application of those rules. The information shall be presented in the common template and comprise the following, broken down by tax jurisdiction: the name of the ultimate mother-company and, where applicable, the list of all its subsidiaries, a brief description of the nature of their activities and their respective geographical location; the number of employees on a full-time equivalent basis; fixed assets other than cash or cash equivalents; the amount of the net turnover, including a distinction between the turnover made with related parties and the turnover made with unrelated parties; stated capital; details of public subsidies received and any donations made to politicians, political organisations or political foundations; whether companies, subsidiaries or branches benefit from a preferential tax treatment from a patent box or equivalent regimes. Where a Member State comprises several tax jurisdictions, the information shall be presented separately for each tax jurisdiction, including each tax jurisdiction outside the EU. Temporary omissions In order to protect commercially sensitive information and to ensure fair competition, Member States may allow that one or more of the specific items of information listed above be temporarily omitted from the report as regards activities in one or more specific tax jurisdictions when they are of a nature such that their disclosure would be seriously prejudicial to the commercial position of the companies. The omission should be accompanied by a reasoned explanation and be subject to the prior approval of the competent national authority. Member States should notify the Commission of all temporary derogations. The Commission should monitor the use of this derogation. If the Commission concludes, after having carried out its assessment of the information received, that the requirement laid down is not fulfilled, the undertaking concerned shall immediately make the information publicly available. Guidelines The Commission shall, by means of a delegated act, adopt guidelines to assist Member States to define cases where the publication of information would be considered seriously prejudicial to the commercial position of the companies to which it relates. Reporting The Commission shall present a report on the compliance with and the impact of the reporting obligations. The report shall include an evaluation of whether the report on income tax information delivers appropriate and proportionate results, and shall assess the costs and benefits of lowering the consolidated net turnover threshold beyond which companies and branches are required to report on income tax information. Review No later than 4 years after the adoption of this directive, the Commission shall review the following: companies and branches required to report on income tax information, particularly whether it would be appropriate to enlarge the scope of this Chapter to include large companies; the content of the report on income tax information; the temporary derogations provided for in the directive. The Commission shall submit the report to the European Parliament and to the Council, together with a legislative proposal, if appropriate. Sanctions Member States shall at least provide for administrative measures and penalties for the infringement by companies of national provisions.
other
  • body: EC dg: url: http://ec.europa.eu/info/departments/financial-stability-financial-services-and-capital-markets-union_en title: Financial Stability, Financial Services and Capital Markets Union commissioner: DOMBROVSKIS Valdis
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  • name: European Economic and Social Committee
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  • Amending Directive 2013/34/EU
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  • body: EP responsible: False committee: DEVE date: 2016-09-16T00:00:00 committee_full: Development rapporteur: group: S&D name: SCHLEIN Elly
  • body: EP shadows: group: EPP name: ESTARÀS FERRAGUT Rosa group: EPP name: ROSATI Dariusz group: ECR name: KARIM Sajjad group: ECR name: RUOHONEN-LERNER Pirkko group: ALDE name: CAVADA Jean-Marie group: ALDE name: TREMOSA I BALCELLS Ramon group: GUE/NGL name: MAŠTÁLKA Jiří group: GUE/NGL name: VIEGAS Miguel group: Verts/ALE name: DURAND Pascal group: Verts/ALE name: URTASUN Ernest group: EFD name: FERRARA Laura group: EFD name: MEUTHEN Jörg responsible: True committee: ECON date: 2016-06-15T00:00:00 2016-06-15T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: S&D name: BAYET Hugues group: S&D name: REGNER Evelyn
  • body: EP responsible: False committee_full: International Trade committee: INTA
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  • body: EP responsible: None committee: JURI date: 2017-01-11T00:00:00 committee_full: Legal Affairs rapporteur: group: ALDE name: CAVADA Jean-Marie
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2016-06-15T00:00:00
committee_full
Economic and Monetary Affairs
rapporteur
group: S&D name: BAYET Hugues
committees/6
body
EP
responsible
True
committee
JURI
date
2016-04-20T00:00:00
committee_full
Legal Affairs
rapporteur
group: S&D name: REGNER Evelyn
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Old
546ea282d1d1c52bc5000000
New
4f1adc0db819f207b30000fb
activities/1/committees/2/shadows/5/name
Old
CALVET CHAMBON Enrique
New
TREMOSA I BALCELLS Ramon
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Old
546ea282d1d1c52bc5000000
New
4f1adc0db819f207b30000fb
activities/1/committees/5/shadows/5/name
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CALVET CHAMBON Enrique
New
TREMOSA I BALCELLS Ramon
activities/4/body
Old
EP
New
unknown
activities/4/committees
  • body: EP responsible: False committee_full: Foreign Affairs committee: AFET
  • body: EP responsible: False committee: DEVE date: 2016-09-16T00:00:00 committee_full: Development rapporteur: group: S&D name: SCHLEIN Elly
  • body: EP shadows: group: EPP name: ESTARÀS FERRAGUT Rosa group: EPP name: ROSATI Dariusz group: ECR name: KARIM Sajjad group: ECR name: RUOHONEN-LERNER Pirkko group: ALDE name: CALVET CHAMBON Enrique group: ALDE name: CAVADA Jean-Marie group: GUE/NGL name: MAŠTÁLKA Jiří group: GUE/NGL name: VIEGAS Miguel group: Verts/ALE name: DURAND Pascal group: Verts/ALE name: URTASUN Ernest group: EFD name: FERRARA Laura group: EFD name: VON STORCH Beatrix responsible: True committee: ECON date: 2016-06-15T00:00:00 2016-06-15T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: S&D name: BAYET Hugues group: S&D name: REGNER Evelyn
  • body: EP responsible: False committee: ECON date: 2016-06-15T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: S&D name: BAYET Hugues
  • body: EP responsible: False committee_full: International Trade committee: INTA
  • body: EP shadows: group: EPP name: ESTARÀS FERRAGUT Rosa group: EPP name: ROSATI Dariusz group: ECR name: KARIM Sajjad group: ECR name: RUOHONEN-LERNER Pirkko group: ALDE name: CALVET CHAMBON Enrique group: ALDE name: CAVADA Jean-Marie group: GUE/NGL name: MAŠTÁLKA Jiří group: GUE/NGL name: VIEGAS Miguel group: Verts/ALE name: DURAND Pascal group: Verts/ALE name: URTASUN Ernest group: EFD name: FERRARA Laura group: EFD name: VON STORCH Beatrix responsible: True committee: JURI date: 2016-06-15T00:00:00 2016-06-15T00:00:00 committee_full: Legal Affairs rapporteur: group: S&D name: BAYET Hugues group: S&D name: REGNER Evelyn
  • body: EP responsible: True committee: JURI date: 2016-04-20T00:00:00 committee_full: Legal Affairs rapporteur: group: S&D name: REGNER Evelyn
  • body: EP responsible: None committee: JURI date: 2017-01-11T00:00:00 committee_full: Legal Affairs rapporteur: group: ALDE name: CAVADA Jean-Marie
activities/4/type
Old
Vote in committee, 1st reading/single reading
New
Rejection by committee to open interinstitutional negotiations with report adopted in committee
activities/5/committees
  • body: EP responsible: False committee_full: Foreign Affairs committee: AFET
  • body: EP responsible: False committee: DEVE date: 2016-09-16T00:00:00 committee_full: Development rapporteur: group: S&D name: SCHLEIN Elly
  • body: EP shadows: group: EPP name: ESTARÀS FERRAGUT Rosa group: EPP name: ROSATI Dariusz group: ECR name: KARIM Sajjad group: ECR name: RUOHONEN-LERNER Pirkko group: ALDE name: CAVADA Jean-Marie group: ALDE name: TREMOSA I BALCELLS Ramon group: GUE/NGL name: MAŠTÁLKA Jiří group: GUE/NGL name: VIEGAS Miguel group: Verts/ALE name: DURAND Pascal group: Verts/ALE name: URTASUN Ernest group: EFD name: FERRARA Laura group: EFD name: VON STORCH Beatrix responsible: True committee: ECON date: 2016-06-15T00:00:00 2016-06-15T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: S&D name: BAYET Hugues group: S&D name: REGNER Evelyn
  • body: EP responsible: False committee: ECON date: 2016-06-15T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: S&D name: BAYET Hugues
  • body: EP responsible: False committee_full: International Trade committee: INTA
  • body: EP shadows: group: EPP name: ESTARÀS FERRAGUT Rosa group: EPP name: ROSATI Dariusz group: ECR name: KARIM Sajjad group: ECR name: RUOHONEN-LERNER Pirkko group: ALDE name: CAVADA Jean-Marie group: ALDE name: TREMOSA I BALCELLS Ramon group: GUE/NGL name: MAŠTÁLKA Jiří group: GUE/NGL name: VIEGAS Miguel group: Verts/ALE name: DURAND Pascal group: Verts/ALE name: URTASUN Ernest group: EFD name: FERRARA Laura group: EFD name: VON STORCH Beatrix responsible: True committee: JURI date: 2016-06-15T00:00:00 2016-06-15T00:00:00 committee_full: Legal Affairs rapporteur: group: S&D name: BAYET Hugues group: S&D name: REGNER Evelyn
  • body: EP responsible: True committee: JURI date: 2016-04-20T00:00:00 committee_full: Legal Affairs rapporteur: group: S&D name: REGNER Evelyn
  • body: EP responsible: None committee: JURI date: 2017-01-11T00:00:00 committee_full: Legal Affairs rapporteur: group: ALDE name: CAVADA Jean-Marie
activities/5/date
Old
2017-07-04T00:00:00
New
2017-06-12T00:00:00
activities/5/docs
  • url: http://www.europarl.europa.eu/sides/getDoc.do?secondRef=TOC&language=EN&reference=20170704&type=CRE type: Debate in Parliament title: Debate in Parliament
  • url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P8-TA-2017-0284 type: Decision by Parliament, 1st reading/single reading title: T8-0284/2017
activities/5/type
Old
Debate in Parliament
New
Vote in committee, 1st reading/single reading
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Old
546ea282d1d1c52bc5000000
New
4f1adc0db819f207b30000fb
activities/6/committees/2/shadows/5/name
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CALVET CHAMBON Enrique
New
TREMOSA I BALCELLS Ramon
activities/6/committees/5/shadows/5/mepref
Old
546ea282d1d1c52bc5000000
New
4f1adc0db819f207b30000fb
activities/6/committees/5/shadows/5/name
Old
CALVET CHAMBON Enrique
New
TREMOSA I BALCELLS Ramon
activities/7/date
Old
2017-06-12T00:00:00
New
2017-07-04T00:00:00
activities/7/type
Old
Rejection by committee to open interinstitutional negotiations with report adopted in committee
New
Matter referred back to the committee responsible
activities/8/body
Old
unknown
New
EP
activities/8/docs
  • url: http://www.europarl.europa.eu/sides/getDoc.do?secondRef=TOC&language=EN&reference=20170704&type=CRE type: Debate in Parliament title: Debate in Parliament
  • url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P8-TA-2017-0284 type: Decision by Parliament, 1st reading/single reading title: T8-0284/2017
activities/8/type
Old
Matter referred back to the committee responsible
New
Debate in Parliament
committees/2/shadows/5/mepref
Old
546ea282d1d1c52bc5000000
New
4f1adc0db819f207b30000fb
committees/2/shadows/5/name
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CALVET CHAMBON Enrique
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TREMOSA I BALCELLS Ramon
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546ea282d1d1c52bc5000000
New
4f1adc0db819f207b30000fb
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CALVET CHAMBON Enrique
New
TREMOSA I BALCELLS Ramon
activities/7/body
Old
EP
New
unknown
activities/7/type
Old
Debate scheduled
New
Matter referred back to the committee responsible
activities/8
date
2017-07-04T00:00:00
docs
body
EP
type
Debate in Parliament
procedure/legal_basis/1
Rules of Procedure of the European Parliament EP 059-p4
activities/7/type
Old
Debate in plenary scheduled
New
Debate scheduled
activities/6/docs/0/text
  • The Committee on Economic and Monetary Affairs and the Committee on Legal Affairs jointly adopted the report by Hugues BAYET (S&D, BE) and Evelyn REGNER (S&D, AT) on the proposal for a directive of the European Parliament and of the Council amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches.

    The committee recommended that the European Parliament’s position adopted at first reading, following the ordinary legislative procedure, should amend the Commission proposal as follows:

    Members recalled that the European Parliament has long been calling for public country-by-country reporting (CBCR) on tax-relevant company data which it considers as a key element in the fight against international tax evasion and tax avoidance. However, there is a need for enhanced transparency and public scrutiny on corporate income tax.

    Increased transparency: an amendment stressed that the report on income tax information shall be published in a common template, available for free in an open data format and made accessible to the public on the website of the undertaking on the date of its publication in at least one of the official languages of the Union. On the same date, the undertaking shall also file the report in a public registry managed by the Commission.

    The information shall be presented in the common template and shall comprise the following, broken down by tax jurisdiction:

    • the name of the ultimate undertaking and, where applicable, the list of all its subsidiaries, a brief description of the nature of their activities and their respective geographical location;
    • the number of employees on a full-time equivalent basis;
    • fixed assets other than cash or cash equivalents;
    • the amount of the net turnover, including a distinction between the turnover made with related parties and the turnover made with unrelated parties;
    • stated capital;
    • whether undertakings, subsidiaries or branches benefit from a preferential tax treatment from a patent box or equivalent regimes.

    Where a Member State comprises several tax jurisdictions, the information shall be presented separately for each tax jurisdiction.

    Temporary omissions: in order to protect commercially sensitive information and to ensure fair competition, Member States may allow that one or more of the specific items of information listed above be temporarily omitted from the report as regards activities in one or more specific tax jurisdictions when they are of a nature such that their disclosure would be seriously prejudicial to the commercial position of the undertakings.

    Guidelines: the Commission shall, by means of a delegated act, adopt guidelines to assist Member States defining cases where the publication of information shall be considered seriously prejudicial to the commercial position of the undertakings to which it relates. 

    Reporting: the Commission shall present a report on the compliance with and the impact of the reporting obligations. The report shall include an evaluation of whether the report on income tax information delivers appropriate and proportionate results, and shall assess the costs and benefits of lowering the consolidated net turnover threshold beyond which undertakings and branches are required to report on income tax information.

    Review: no later than 4 years after the adoption of this Directive, the Commission shall review the following:

    • undertakings and branches required to report on income tax information, particularly whether it would be appropriate to enlarge the scope of this Chapter to include large undertakings;
    • the content of the report on income tax information;
    • the temporary derogations provided for in Directive.

    The Commission shall submit the report to the European Parliament and to the Council, together with a legislative proposal, if appropriate.

    Sanctions: Member States shall at least provide for administrative measures and penalties for the infringement by undertakings of national provisions.

activities/6/docs/0/url
http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A8-2017-0227&language=EN
activities/3/council
Old
Economic and Financial Affairs ECOFIN
New
Competitiveness (Internal Market, Industry, Research and Space)
activities/6
date
2017-06-21T00:00:00
docs
type: Committee report tabled for plenary, 1st reading/single reading title: A8-0227/2017
body
EP
committees
type
Committee report tabled for plenary, 1st reading/single reading
procedure/stage_reached
Old
Awaiting committee decision
New
Awaiting Parliament 1st reading / single reading / budget 1st stage
activities/4
date
2017-06-12T00:00:00
body
unknown
type
Rejection by committee to open interinstitutional negotiations with report adopted in committee
activities/5/committees
  • body: EP responsible: False committee_full: Foreign Affairs committee: AFET
  • body: EP responsible: False committee: DEVE date: 2016-09-16T00:00:00 committee_full: Development rapporteur: group: S&D name: SCHLEIN Elly
  • body: EP shadows: group: EPP name: ESTARÀS FERRAGUT Rosa group: EPP name: ROSATI Dariusz group: ECR name: KARIM Sajjad group: ECR name: RUOHONEN-LERNER Pirkko group: ALDE name: CALVET CHAMBON Enrique group: ALDE name: CAVADA Jean-Marie group: GUE/NGL name: MAŠTÁLKA Jiří group: GUE/NGL name: VIEGAS Miguel group: Verts/ALE name: DURAND Pascal group: Verts/ALE name: URTASUN Ernest group: EFD name: FERRARA Laura group: EFD name: VON STORCH Beatrix responsible: True committee: ECON date: 2016-06-15T00:00:00 2016-06-15T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: S&D name: BAYET Hugues group: S&D name: REGNER Evelyn
  • body: EP responsible: False committee: ECON date: 2016-06-15T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: S&D name: BAYET Hugues
  • body: EP responsible: False committee_full: International Trade committee: INTA
  • body: EP shadows: group: EPP name: ESTARÀS FERRAGUT Rosa group: EPP name: ROSATI Dariusz group: ECR name: KARIM Sajjad group: ECR name: RUOHONEN-LERNER Pirkko group: ALDE name: CALVET CHAMBON Enrique group: ALDE name: CAVADA Jean-Marie group: GUE/NGL name: MAŠTÁLKA Jiří group: GUE/NGL name: VIEGAS Miguel group: Verts/ALE name: DURAND Pascal group: Verts/ALE name: URTASUN Ernest group: EFD name: FERRARA Laura group: EFD name: VON STORCH Beatrix responsible: True committee: JURI date: 2016-06-15T00:00:00 2016-06-15T00:00:00 committee_full: Legal Affairs rapporteur: group: S&D name: BAYET Hugues group: S&D name: REGNER Evelyn
  • body: EP responsible: True committee: JURI date: 2016-04-20T00:00:00 committee_full: Legal Affairs rapporteur: group: S&D name: REGNER Evelyn
  • body: EP responsible: None committee: JURI date: 2017-01-11T00:00:00 committee_full: Legal Affairs rapporteur: group: ALDE name: CAVADA Jean-Marie
activities/5/type
Old
Vote scheduled in committee, 1st reading/single reading
New
Vote in committee, 1st reading/single reading
activities/6
date
2017-07-04T00:00:00
body
EP
type
Debate in plenary scheduled
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date
2017-06-12T00:00:00
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EP
type
Vote scheduled in committee, 1st reading/single reading
activities/4
date
2017-05-30T00:00:00
body
EP
type
Vote scheduled in committee, 1st reading/single reading
activities/3
body
CSL
meeting_id
3527
docs
url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=SMPL&ROWSPP=25&RESULTSET=1&NRROWS=500&DOC_LANCD=EN&ORDERBY=DOC_DATE+DESC&CONTENTS=3527*&MEET_DATE=21/03/2017 type: Debate in Council title: 3527
council
Economic and Financial Affairs ECOFIN
date
2017-03-21T00:00:00
type
Council Meeting
activities/0/commission/0/DG/title
Old
Internal Market and Services
New
Financial Stability, Financial Services and Capital Markets Union
activities/0/commission/0/DG/url
Old
http://ec.europa.eu/dgs/internal_market/
New
http://ec.europa.eu/info/departments/financial-stability-financial-services-and-capital-markets-union_en
other/0/dg/title
Old
Internal Market and Services
New
Financial Stability, Financial Services and Capital Markets Union
other/0/dg/url
Old
http://ec.europa.eu/dgs/internal_market/
New
http://ec.europa.eu/info/departments/financial-stability-financial-services-and-capital-markets-union_en
procedure/Mandatory consultation of other institutions
Old
Economic and Social Committee
New
European Economic and Social Committee
activities/0/docs/0/celexid
CELEX:52016PC0198:EN
activities/0/docs/0/celexid
CELEX:52016PC0198:EN
activities/1/committees/2/shadows/11
group
EFD
name
VON STORCH Beatrix
activities/1/committees/5/shadows/11
group
EFD
name
VON STORCH Beatrix
committees/2/shadows/11
group
EFD
name
VON STORCH Beatrix
committees/5/shadows/11
group
EFD
name
VON STORCH Beatrix
activities/0/body
Old
EP
New
EC
activities/0/commission
  • DG: url: http://ec.europa.eu/dgs/internal_market/ title: Internal Market and Services Commissioner: DOMBROVSKIS Valdis
activities/0/committees
  • body: EP responsible: False committee_full: Foreign Affairs committee: AFET
  • body: EP responsible: False committee: DEVE date: 2016-09-16T00:00:00 committee_full: Development rapporteur: group: S&D name: SCHLEIN Elly
  • body: EP shadows: group: EPP name: NIEBLER Angelika group: EPP name: ROSATI Dariusz group: ECR name: KARIM Sajjad group: ECR name: RUOHONEN-LERNER Pirkko group: ALDE name: CALVET CHAMBON Enrique group: ALDE name: WIKSTRÖM Cecilia group: GUE/NGL name: MAŠTÁLKA Jiří group: GUE/NGL name: VIEGAS Miguel group: Verts/ALE name: DURAND Pascal group: Verts/ALE name: URTASUN Ernest group: EFD name: FERRARA Laura responsible: True committee: ECON date: 2016-06-15T00:00:00 2016-06-15T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: S&D name: BAYET Hugues group: S&D name: REGNER Evelyn
  • body: EP responsible: False committee: ECON date: 2016-06-15T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: S&D name: BAYET Hugues
  • body: EP responsible: False committee_full: International Trade committee: INTA
  • body: EP shadows: group: EPP name: NIEBLER Angelika group: EPP name: ROSATI Dariusz group: ECR name: KARIM Sajjad group: ECR name: RUOHONEN-LERNER Pirkko group: ALDE name: CALVET CHAMBON Enrique group: ALDE name: WIKSTRÖM Cecilia group: GUE/NGL name: MAŠTÁLKA Jiří group: GUE/NGL name: VIEGAS Miguel group: Verts/ALE name: DURAND Pascal group: Verts/ALE name: URTASUN Ernest group: EFD name: FERRARA Laura responsible: True committee: JURI date: 2016-06-15T00:00:00 2016-06-15T00:00:00 committee_full: Legal Affairs rapporteur: group: S&D name: BAYET Hugues group: S&D name: REGNER Evelyn
  • body: EP responsible: True committee: JURI date: 2016-04-20T00:00:00 committee_full: Legal Affairs rapporteur: group: S&D name: REGNER Evelyn
  • body: EP responsible: None committee: JURI date: 2017-01-11T00:00:00 committee_full: Legal Affairs rapporteur: group: ALDE name: CAVADA Jean-Marie
activities/0/date
Old
2016-04-28T00:00:00
New
2016-04-12T00:00:00
activities/0/docs
  • url: http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/com/2016/0198/COM_COM(2016)0198_EN.pdf title: COM(2016)0198 type: Legislative proposal published celexid: CELEX:52016PC0198:EN
activities/0/type
Old
Committee referral announced in Parliament, 1st reading/single reading
New
Legislative proposal published
activities/1/body
Old
EC
New
EP
activities/1/commission
  • DG: url: http://ec.europa.eu/dgs/internal_market/ title: Internal Market and Services Commissioner: DOMBROVSKIS Valdis
activities/1/committees
  • body: EP responsible: False committee_full: Foreign Affairs committee: AFET
  • body: EP responsible: False committee: DEVE date: 2016-09-16T00:00:00 committee_full: Development rapporteur: group: S&D name: SCHLEIN Elly
  • body: EP shadows: group: EPP name: ESTARÀS FERRAGUT Rosa group: EPP name: ROSATI Dariusz group: ECR name: KARIM Sajjad group: ECR name: RUOHONEN-LERNER Pirkko group: ALDE name: CALVET CHAMBON Enrique group: ALDE name: CAVADA Jean-Marie group: GUE/NGL name: MAŠTÁLKA Jiří group: GUE/NGL name: VIEGAS Miguel group: Verts/ALE name: DURAND Pascal group: Verts/ALE name: URTASUN Ernest group: EFD name: FERRARA Laura responsible: True committee: ECON date: 2016-06-15T00:00:00 2016-06-15T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: S&D name: BAYET Hugues group: S&D name: REGNER Evelyn
  • body: EP responsible: False committee: ECON date: 2016-06-15T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: S&D name: BAYET Hugues
  • body: EP responsible: False committee_full: International Trade committee: INTA
  • body: EP shadows: group: EPP name: ESTARÀS FERRAGUT Rosa group: EPP name: ROSATI Dariusz group: ECR name: KARIM Sajjad group: ECR name: RUOHONEN-LERNER Pirkko group: ALDE name: CALVET CHAMBON Enrique group: ALDE name: CAVADA Jean-Marie group: GUE/NGL name: MAŠTÁLKA Jiří group: GUE/NGL name: VIEGAS Miguel group: Verts/ALE name: DURAND Pascal group: Verts/ALE name: URTASUN Ernest group: EFD name: FERRARA Laura responsible: True committee: JURI date: 2016-06-15T00:00:00 2016-06-15T00:00:00 committee_full: Legal Affairs rapporteur: group: S&D name: BAYET Hugues group: S&D name: REGNER Evelyn
  • body: EP responsible: True committee: JURI date: 2016-04-20T00:00:00 committee_full: Legal Affairs rapporteur: group: S&D name: REGNER Evelyn
  • body: EP responsible: None committee: JURI date: 2017-01-11T00:00:00 committee_full: Legal Affairs rapporteur: group: ALDE name: CAVADA Jean-Marie
activities/1/date
Old
2016-04-12T00:00:00
New
2016-04-28T00:00:00
activities/1/docs
  • url: http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/com/2016/0198/COM_COM(2016)0198_EN.pdf celexid: CELEX:52016PC0198:EN type: Legislative proposal published title: COM(2016)0198
activities/1/type
Old
Legislative proposal published
New
Committee referral announced in Parliament, 1st reading/single reading
committees/2/shadows/0/mepref
Old
4f1ada04b819f207b300004a
New
4f1ac7d4b819f25efd0000b0
committees/2/shadows/0/name
Old
NIEBLER Angelika
New
ESTARÀS FERRAGUT Rosa
committees/2/shadows/5/mepref
Old
4f1adc99b819f207b3000128
New
4f1ac716b819f25efd000066
committees/2/shadows/5/name
Old
WIKSTRÖM Cecilia
New
CAVADA Jean-Marie
committees/5/shadows/0/mepref
Old
4f1ada04b819f207b300004a
New
4f1ac7d4b819f25efd0000b0
committees/5/shadows/0/name
Old
NIEBLER Angelika
New
ESTARÀS FERRAGUT Rosa
committees/5/shadows/5/mepref
Old
4f1adc99b819f207b3000128
New
4f1ac716b819f25efd000066
committees/5/shadows/5/name
Old
WIKSTRÖM Cecilia
New
CAVADA Jean-Marie
activities/1
date
2016-04-28T00:00:00
body
EP
type
Committee referral announced in Parliament, 1st reading/single reading
committees
activities/2
date
2017-01-19T00:00:00
body
EP
type
Referral to joint committee announced in Parliament
activities/3/committees
  • body: EP responsible: False committee_full: Foreign Affairs committee: AFET
  • body: EP responsible: False committee: DEVE date: 2016-09-16T00:00:00 committee_full: Development rapporteur: group: S&D name: SCHLEIN Elly
  • body: EP responsible: True committee_full: Economic and Monetary Affairs committee: ECON
  • body: EP responsible: False committee: ECON date: 2016-06-15T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: S&D name: BAYET Hugues
  • body: EP responsible: False committee_full: International Trade committee: INTA
  • body: EP responsible: True committee_full: Legal Affairs committee: JURI
  • body: EP responsible: True committee: JURI date: 2016-04-20T00:00:00 committee_full: Legal Affairs rapporteur: group: S&D name: REGNER Evelyn
  • body: EP responsible: None committee: JURI date: 2017-01-11T00:00:00 committee_full: Legal Affairs rapporteur: group: ALDE name: CAVADA Jean-Marie
activities/3/date
Old
2016-04-28T00:00:00
New
2017-05-30T00:00:00
activities/3/type
Old
Committee referral announced in Parliament, 1st reading/single reading
New
Vote scheduled in committee, 1st reading/single reading
committees/2/date
  • 2016-06-15T00:00:00
  • 2016-06-15T00:00:00
committees/2/rapporteur
  • group: S&D name: BAYET Hugues
  • group: S&D name: REGNER Evelyn
committees/2/shadows
  • group: EPP name: NIEBLER Angelika
  • group: EPP name: ROSATI Dariusz
  • group: ECR name: KARIM Sajjad
  • group: ECR name: RUOHONEN-LERNER Pirkko
  • group: ALDE name: CALVET CHAMBON Enrique
  • group: ALDE name: WIKSTRÖM Cecilia
  • group: GUE/NGL name: MAŠTÁLKA Jiří
  • group: GUE/NGL name: VIEGAS Miguel
  • group: Verts/ALE name: DURAND Pascal
  • group: Verts/ALE name: URTASUN Ernest
  • group: EFD name: FERRARA Laura
committees/5/date
  • 2016-06-15T00:00:00
  • 2016-06-15T00:00:00
committees/5/rapporteur
  • group: S&D name: BAYET Hugues
  • group: S&D name: REGNER Evelyn
committees/5/shadows
  • group: EPP name: NIEBLER Angelika
  • group: EPP name: ROSATI Dariusz
  • group: ECR name: KARIM Sajjad
  • group: ECR name: RUOHONEN-LERNER Pirkko
  • group: ALDE name: CALVET CHAMBON Enrique
  • group: ALDE name: WIKSTRÖM Cecilia
  • group: GUE/NGL name: MAŠTÁLKA Jiří
  • group: GUE/NGL name: VIEGAS Miguel
  • group: Verts/ALE name: DURAND Pascal
  • group: Verts/ALE name: URTASUN Ernest
  • group: EFD name: FERRARA Laura
links/Research document
url
http://www.europarl.europa.eu/thinktank/en/document.html?reference=EPRS_BRI(2017)595867
title
Briefing
activities/1/committees/2
body
EP
responsible
True
committee_full
Economic and Monetary Affairs
committee
ECON
activities/1/committees/5
body
EP
responsible
True
committee_full
Legal Affairs
committee
JURI
activities/1/committees/6/shadows
  • group: EPP name: NIEBLER Angelika
  • group: ECR name: KARIM Sajjad
  • group: ALDE name: WIKSTRÖM Cecilia
  • group: GUE/NGL name: MAŠTÁLKA Jiří
  • group: Verts/ALE name: DURAND Pascal
  • group: EFD name: FERRARA Laura
committees/2
body
EP
responsible
True
committee_full
Economic and Monetary Affairs
committee
ECON
committees/5
body
EP
responsible
True
committee_full
Legal Affairs
committee
JURI
committees/6/shadows
  • group: EPP name: NIEBLER Angelika
  • group: ECR name: KARIM Sajjad
  • group: ALDE name: WIKSTRÖM Cecilia
  • group: GUE/NGL name: MAŠTÁLKA Jiří
  • group: Verts/ALE name: DURAND Pascal
  • group: EFD name: FERRARA Laura
procedure/dossier_of_the_committee
Old
JURI/8/06258
New
CJ29/8/08968
procedure/legal_basis/0
Rules of Procedure of the European Parliament EP 055
activities/1/committees/5
body
EP
responsible
None
committee
JURI
date
2017-01-11T00:00:00
committee_full
Legal Affairs
rapporteur
group: ALDE name: CAVADA Jean-Marie
committees/5
body
EP
responsible
None
committee
JURI
date
2017-01-11T00:00:00
committee_full
Legal Affairs
rapporteur
group: ALDE name: CAVADA Jean-Marie
activities/1/committees/1/date
2016-09-16T00:00:00
activities/1/committees/1/rapporteur
  • group: S&D name: SCHLEIN Elly
committees/1/date
2016-09-16T00:00:00
committees/1/rapporteur
  • group: S&D name: SCHLEIN Elly
activities/0/commission/0/Commissioner
Old
MOSCOVICI Pierre
New
DOMBROVSKIS Valdis
activities/0/commission/0/DG/title
Old
Taxation and Customs Union
New
Internal Market and Services
activities/0/commission/0/DG/url
Old
http://ec.europa.eu/taxation_customs/index_en.htm
New
http://ec.europa.eu/dgs/internal_market/
other/0/commissioner
Old
MOSCOVICI Pierre
New
DOMBROVSKIS Valdis
other/0/dg/title
Old
Taxation and Customs Union
New
Internal Market and Services
other/0/dg/url
Old
http://ec.europa.eu/taxation_customs/index_en.htm
New
http://ec.europa.eu/dgs/internal_market/
activities/1/committees/2/date
2016-06-15T00:00:00
activities/1/committees/2/rapporteur
  • group: S&D name: BAYET Hugues
committees/2/date
2016-06-15T00:00:00
committees/2/rapporteur
  • group: S&D name: BAYET Hugues
activities/1/committees/4/shadows/1
group
ECR
name
KARIM Sajjad
committees/4/shadows/1
group
ECR
name
KARIM Sajjad
activities/1/committees/4/shadows/4
group
EFD
name
FERRARA Laura
committees/4/shadows/4
group
EFD
name
FERRARA Laura
activities/1/committees/4/shadows/2
group
GUE/NGL
name
MAŠTÁLKA Jiří
activities/1/committees/4/shadows/3
group
Verts/ALE
name
DURAND Pascal
committees/4/shadows/2
group
GUE/NGL
name
MAŠTÁLKA Jiří
committees/4/shadows/3
group
Verts/ALE
name
DURAND Pascal
activities/1/committees/4/shadows/1
group
ALDE
name
WIKSTRÖM Cecilia
committees/4/shadows/1
group
ALDE
name
WIKSTRÖM Cecilia
activities/0/docs/0/text
  • PURPOSE: to complement existing obligations of companies to disclose financial information in order to improve fairness and tax transparency.

    PROPOSED ACT: Directive of the European Parliament and of the Council.

    ROLE OF THE EUROPEAN PARLIAMENT: the European Parliament decides in accordance with the ordinary legislative procedure and on an equal footing with the Council.

    BACKGROUND: in recent years, the challenge posed by corporate income tax avoidance has increased considerably and has become a major focus of concern within the Union and globally.

    The Commission in its communications entitled ‘Commission Work Programme 2016 - No time for business as usual’ and ‘Commission Work Programme 2015 - A New Start’ identified as a priority the need to move to a system whereby the country in which profits are generated is also the country of taxation.

    The Commission announced in March 2015, a comprehensive list of initiatives in its Action Plan on a Fairer Corporate Tax System and proposed as part of the subsequent Anti-Tax Avoidance Package (ATAP), to implement in the Union Action 13 of the OECD Action Plan endorsed by the G20 to fight base erosion and profit shifting (hereafter, BEPS).

    Responding to the calls from the G20 and elsewhere, greater transparency on the side of companies is needed to enable public scrutiny of whether tax is paid where profits are produced.

    The European Parliament in its resolution of 16 December 2015 on bringing transparency, coordination and convergence to corporate tax policies in the Union acknowledged that increased transparency in the area of corporate taxation can improve tax collection, make the work of tax authorities more efficient and ensure increased public trust and confidence in tax systems and governments.

    IMPACT ASSESSMENT: the preferred option identified in the impact assessment is the one concerning a public country-by-country reporting on worldwide operations broken down by EU Member State and aggregated for non-EU operations.

    In terms of societal benefits, this initiative responds to the increased demand for transparency regarding the tax affairs of multinational enterprise groups. By providing more information in a more convenient form, it should also contribute to increasing public trust in the fairness of the tax systems.

    CONTENT: this proposal seeks to amend Directive 2013/34/EU with a view to providing the tax administration with a complete set of information required to consider potential harmful tax practices rather than to provide the wider public with a general set of country-by-country data to improve transparency. It requires the multinational enterprises to disclose publicly certain items of the information submitted to tax authorities.

    Scope of the proposal: the proposal applies to all EU and non-EU MNEs with a consolidated turnover of at least EUR 750 million, having activities in the EU by way of at least an establishment. This is the same threshold as that set out in the OECD/BEPS and in the ATAP.

    According to the OECD, based on this threshold, only 10-15% of MNEs will be required to submit a CBCR; but the turnover of those MNEs will represent approximately 90% of the turnover of all MNEs. Small and medium-sized companies, who represent more than 95 % of all companies in the EU, are not affected by the proposal. 

    For any MNE headquartered in a third country, the obligation will fall on its subsidiaries or branches in the EU unless the non-EU MNE makes the CBCR group report publicly accessible and indicates which subsidiary or branch in the EU is responsible for the publication of the CBCR on behalf of the "parent" company.

    Banking groups: where these are multinational enterprises which fall within the scope of this initiative, they will be exempted from the obligation to report on income tax information, provided that the report disclosed under Article 89 of Directive 2013/36/EU encompasses the activities of the ultimate parent undertaking in the EU and of all of its affiliated undertakings.

    Content of the report on income tax information: disclosed information includes: (i) the nature of the activities, (ii) the number of persons employed; (iii) the net turnover made (including with related parties); (iv) the profit made before tax; (v) the amount of income tax due in the country as a reason of the profit made in the current year; (vi) the actual payments made to the country's treasury during that year; (vii) the amount of accumulated earnings.

    In order to ensure a level of detail that will enable citizens to better assess how MNEs contribute to welfare in each Member State, the information should be broken down by Member State. In addition, because some third countries refuse to respect good governance standards in taxation and pose specific tax challenges, the information on operations of MNEs should also be shown with a high level of detail.

    Publication: the consolidated report on income tax information will be published in a business register with the objective of ensuring certainty and availability over time. Moreover, as the objective of this initiative is to enable public scrutiny, those reports will also be made accessible to the public on company websites. To allow for comparisons over time, reports will remain accessible for at least five consecutive years on the websites.

    Enforcement: enforcement of this initiative will be ensured with a combination of provisions. Member States should introduce collective responsibility of the administrative, management and supervisory bodies for these reports.

    The statutory auditor of any local subsidiary in charge will have to verify whether the CBCR has been provided and made accessible on the Internet. In the case of a branch of a third country multinational enterprises, that responsibility will be borne by those persons in charge of disclosure formalities.

    Lastly, Directive 2013/34/EU will apply, ensuring that infringements will be sanctioned by effective, proportionate and dissuasive penalties for MNEs or their subsidiaries or branches.

    DELEGATED ACTS: the proposal contains provisions empowering the Commission to adopt delegated acts in accordance with Article 290 of the Treaty on the Functioning of the European Union.

activities/1/committees/4/shadows
  • group: EPP name: NIEBLER Angelika
committees/4/shadows
  • group: EPP name: NIEBLER Angelika
activities/1
date
2016-04-28T00:00:00
body
EP
type
Committee referral announced in Parliament, 1st reading/single reading
committees
procedure/dossier_of_the_committee
JURI/8/06258
procedure/stage_reached
Old
Preparatory phase in Parliament
New
Awaiting committee decision
activities
  • date: 2016-04-12T00:00:00 docs: url: http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/com/2016/0198/COM_COM(2016)0198_EN.pdf title: COM(2016)0198 type: Legislative proposal published celexid: CELEX:52016PC0198:EN type: Legislative proposal published body: EC commission: DG: url: http://ec.europa.eu/taxation_customs/index_en.htm title: Taxation and Customs Union Commissioner: MOSCOVICI Pierre
committees
  • body: EP responsible: False committee_full: Foreign Affairs committee: AFET
  • body: EP responsible: False committee_full: Development committee: DEVE
  • body: EP responsible: False committee_full: Economic and Monetary Affairs committee: ECON
  • body: EP responsible: False committee_full: International Trade committee: INTA
  • body: EP responsible: True committee: JURI date: 2016-04-20T00:00:00 committee_full: Legal Affairs rapporteur: group: S&D name: REGNER Evelyn
links
other
  • body: EC dg: url: http://ec.europa.eu/taxation_customs/index_en.htm title: Taxation and Customs Union commissioner: MOSCOVICI Pierre
procedure
Mandatory consultation of other institutions
Economic and Social Committee
reference
2016/0107(COD)
subtype
Legislation
legal_basis
Treaty on the Functioning of the EU TFEU 050-p1
stage_reached
Preparatory phase in Parliament
summary
Amending Directive 2013/34/EU
instrument
Directive
title
Disclosure of income tax information by certain undertakings and branches
type
COD - Ordinary legislative procedure (ex-codecision procedure)
subject