BETA


2016/0337(CNS) Common corporate tax base

Progress: Awaiting final decision

RoleCommitteeRapporteurShadows
Lead ECON TANG Paul (icon: S&D S&D) FERBER Markus (icon: PPE PPE), LOONES Sander (icon: ECR ECR), JEŽEK Petr (icon: ALDE ALDE), JOLY Eva (icon: Verts/ALE Verts/ALE), VALLI Marco (icon: EFDD EFDD), KAPPEL Barbara (icon: ENF ENF)
Committee Opinion IMCO
Committee Opinion JURI REGNER Evelyn (icon: S&D S&D) Constance LE GRIP (icon: PPE PPE), Jiří MAŠTÁLKA (icon: GUE/NGL GUE/NGL), Jens ROHDE (icon: ALDE ALDE)
Lead committee dossier:
Legal Basis:
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Events

2019/01/11
   FR_ASSEMBLY - Contribution
Documents
2018/05/24
   European Commission - Commission response to text adopted in plenary
Documents
2018/03/15
   EP - Decision by Parliament
Details

The European Parliament adopted by 451 to 141, with 59 abstentions, following Parliament’s consultation, a legislative resolution on the proposal for a Council directive on a Common Corporate Tax Base.

Parliament approved the Commission proposal subject to the following amendments:

Members noted that in times of globalisation and digitalisation, taxation of in particular financial and intellectual capital on a source base is becoming increasingly harder to retrace and easier to manipulate. The mainstream digitalisation of many sectors of the economy coupled with the fast developing digital economy calls into question the suitability of the Union corporate tax models.

Subject matter : Parliament called a Directive which establishes a system of a common base for the taxation in the Union of certain companies and lays down rules for the calculation of that base, including rules on measures to prevent tax avoidance and on measures relating to the international dimension of the proposed tax system.

Considering the need to act swiftly in order to ensure a proper functioning of the internal market by making it, on the one hand, friendlier to trade and investment and, on the other hand, more resilient to tax avoidance schemes, Members stated the need to ensure simultaneous entry into force of the Directive on a Common Corporate Tax Base and the Directive on a Common Consolidated Corporate Tax Base.

Once implemented in all Member States, a CCCTB would ensure that taxes are paid where profits are generated and where companies have permanent establishment.

Digital presence in a country to determine taxable profits : the rules of this Directive shall apply to a company that is established under the laws of a Member State, including its permanent and digital permanent establishments in other Member States, where the company meets specific conditions, in particular, that they belong to a consolidated group for financial accounting purposes with a total consolidated group revenue that exceeded EUR 750 million during the financial year preceding the relevant financial year. That threshold shall be lowered to zero over a maximum period of seven years .

The amended text stipulates that a taxpayer shall be considered to have a permanent establishment which includes a digital permanent establishment in a Member State other than the jurisdiction in which it is resident for tax purposes when it has a fixed place of business or a digital presence in that other Member State through which it carries on its business, wholly or partly.

If a taxpayer resident in one jurisdiction provides access to or offers a digital platform such as an electronic application, database, online marketplace, or storage room, or offers search engine or advertising services on a website or in an electronic application, that taxpayer shall be deemed to have a digital permanent establishment in a Member State other than the jurisdiction in which it is resident for tax purposes if the total amount of revenue of the taxpayer or associated enterprise due to remote transactions generated from aforementioned digital platforms in the non-resident jurisdiction exceeds EUR 5 million per year in the jurisdiction where he does not reside, and provided that the monthly number of individual users domiciled in a Member State other than the jurisdiction in which the taxpayer is resident for tax purposes have logged in or visited the taxpayer's digital platform is at least or equal to a 1000.

A taxpayer shall be required to disclose to the tax authorities all information relevant to the determination of permanent establishment or digital permanent establishment.

Deductible expenses : for research and development costs not exceeding EUR 20 million and that relate to staff including wages, subcontractors agency workers and freelancers, the taxpayer shall receive a tax credit of 10% of the costs incurred.

Exceeding borrowing costs shall be deductible in the tax year in which they are incurred for maximum of 10% of the taxpayer's earnings before interest, tax, depreciation and amortisation ('EBITDA') or for a maximum amount of EUR 1 million , whichever is higher.

Specific exemptions : Parliament introduced a new Article which stipulates that earnings retained to a reserve by cooperatives and consortia, both during the current activity of a company and after its expiration, as well as the benefits granted by cooperatives and consortia to their own members, are deductible whenever the deductibility is allowed by fiscal national law.

Losses incurred in a tax year by a resident taxpayer or a permanent establishment of a non-resident taxpayer may be carried forward and deducted in subsequent tax years, up to a maximum period of five years .

Controlled foreign companies : an entity, or a permanent establishment of which the profits are not subject to tax or are exempt from tax in the Member State of its head office’, shall be treated as a controlled foreign company where the profits of the entity are subject to a corporate tax rate lower than 15 %; that rate shall be revised each year in line with economic developments in world trade.

European tax identification number : the Commission is called on to present a legislative proposal for a harmonised, common European taxpayer identification number by 31 December 2018, in order to make automatic exchange of tax information more efficient and reliable within the Union.

Mandatory automatic exchange of information on tax matters : in order to guarantee full transparency and the proper implementation of this Directive, the exchange of information on tax matters shall be automatic and mandatory, as laid down by Council Directive 2011/16/EU . Member States shall allocate adequate staff, expertise and budget resources to their national tax administrations as well as resources for the training of tax administration staff focusing on cross-border tax cooperation, and on automatic exchange of information in order to ensure full implementation of this Directive.

Measures against tax treaty abuses : the amended text called on Member States to amend their bilateral tax treaties in accordance with this Directive to ensure such treaties contain all of the following: (i) a clause ensuring that both parties to the treaty undertake to laying down measures whereby tax is to be paid where economic activities are taking place and where value is created ; (ii) an addendum to clarify that the objective of bilateral treaties, beyond avoiding double taxation is also to fight tax evasion and aggressive tax planning; (iii) a clause for a principal purpose test based on a general anti-avoidance rule.

Reporting : the Commission shall, 10 years after the entry into force. It shall communicate its findings in a report to the European Parliament and Member States with the aim of taking those findings into account for the design and implementation of national corporate tax systems accompanied, if appropriate, by a legislative proposal to amend this Directive.

Text adopted by Parliament, 1st reading/single reading

Documents
2018/03/15
   EP - Results of vote in Parliament
2018/03/14
   EP - Debate in Parliament
Documents
2018/03/01
   EP - Committee report tabled for plenary, 1st reading/single reading
Details

The Committee on Economic and Monetary Affairs adopted, following Parliament’s consultation, the report by Paul TANG (S&D, NL) on the proposal for a Council directive on a Common Corporate Tax Base.

The committee recommended that the European Parliament approve the Commission proposal subject to the following amendments:

The report noted that in times of globalisation and digitalisation, taxation of in particular financial and intellectual capital on a source base is becoming increasingly harder to retrace and easier to manipulate. The mainstream digitalisation of many sectors of the economy coupled with the fast developing digital economy calls into question the suitability of the Union corporate tax models.

Subject matter : Members are calling for a Directive which establishes a system of a common base for the taxation in the Union of certain companies and lays down rules for the calculation of that base, including rules on measures to prevent tax avoidance and on measures relating to the international dimension of the proposed tax system.

Considering the need to act swiftly in order to ensure a proper functioning of the internal market by making it, on the one hand, friendlier to trade and investment and, on the other hand, more resilient to tax avoidance schemes, it is very important to ensure simultaneous entry into force of the Directive on a Common Corporate Tax Base and the Directive on a Common Consolidated Corporate Tax Base . Because such a change of regime is a significant step in the completion of the internal market, it needs flexibility in order to be properly executed from the outset.

Permanent establishment in a Member State of a taxpayer who is resident for tax purposes in the Union : the rules of this Directive shall apply to a company that is established under the laws of a Member State, including its permanent and digital permanent establishments in other Member States, where the company meets specific conditions, in particular, that they belong to a consolidated group for financial accounting purposes with a total consolidated group revenue that exceeded EUR 750 million during the financial year preceding the relevant financial year. That threshold shall be lowered to zero over a maximum period of seven years .

The amended text stipulates that a taxpayer shall be considered to have a permanent establishment which includes a digital permanent establishment in a Member State other than the jurisdiction in which it is resident for tax purposes when it has a fixed place of business or a digital presence in that other Member State through which it carries on its business, wholly or partly.

If a taxpayer resident in one jurisdiction provides access to or offers a digital platform such as an electronic application, database, online marketplace, or storage room, or offers search engine or advertising services on a website or in an electronic application, that taxpayer shall be deemed to have a digital permanent establishment in a Member State other than the jurisdiction in which it is resident for tax purposes if the total amount of revenue of the taxpayer or associated enterprise due to remote transactions generated from aforementioned digital platforms in the non-resident jurisdiction exceeding EUR 5 000 000 per year in a Member State other than the jurisdiction in which the taxpayer is resident for tax purposes, under certain circumstances.

A taxpayer shall be required to disclose to the tax authorities all information relevant to the determination of permanent establishment or digital permanent establishment.

Deductible expenses : for research and development costs not exceeding EUR 20 000 000 and that relate to staff including wages, subcontractors agency workers and freelancers, the taxpayer shall receive a tax credit of 10 % of the costs incurred.

Specific exemptions : Members sought to include a new Article which stipulates that earnings retained to a reserve by cooperatives and consortia, both during the current activity of a company and after its expiration, as well as the benefits granted by cooperatives and consortia to their own members, are deductible whenever the deductibility is allowed by fiscal national law.

Member States may exclude from the scope an entity or permanent establishment:

with accounting profits of no more than EUR 750 000, and non-trading income of no more than EUR 75 000; or of which the accounting profits amount to no more than 10 percent of its operating costs for the tax period.

European tax identification number : the Commission is called on to present a legislative proposal for a harmonised, common European taxpayer identification number by 31 December 2018, in order to make automatic exchange of tax information more efficient and reliable within the Union.

Mandatory automatic exchange of information on tax matters : in order to guarantee full transparency and the proper implementation of this Directive, the exchange of information on tax matters shall be automatic and mandatory, as laid down by Council Directive 2011/16/EU. Member States shall allocate adequate staff, expertise and budget resources to their national tax administrations as well as resources for the training of tax administration staff focusing on cross-border tax cooperation, and on automatic exchange of information in order to ensure full implementation of this Directive.

Measures against tax treaty abuses : the amended text called on Member States to amend their bilateral tax treaties in accordance with this Directive to ensure such treaties contain all of the following: (i) a clause ensuring that both parties to the treaty undertake to laying down measures whereby tax is to be paid where economic activities are taking place and where value is created; (ii) an addendum to clarify that the objective of bilateral treaties, beyond avoiding double taxation is also to fight tax evasion and aggressive tax planning; (iii) a clause for a principal purpose test based on a general anti-avoidance rule.

Reporting : the Commission shall, 10 years after the entry into force of this Directive, review its application and report to the European Parliament and the Council on the operation of this Directive. It shall communicate its findings in a report to the European Parliament and Member States with the aim of taking those findings into account for the design and implementation of national corporate tax systems accompanied, if appropriate, by a legislative proposal to amend this Directive.

Committee report tabled for plenary, 1st reading/single reading

Documents
2018/02/21
   EP - Vote in committee
2017/09/29
   European Parliament - Amendments tabled in committee
Documents
2017/09/29
   European Parliament - Amendments tabled in committee
Documents
2017/09/19
   European Parliament - Committee opinion
Documents
2017/07/13
   European Parliament - Committee draft report
Documents
2017/05/31
   RO_CHAMBER - Contribution
Documents
2017/05/23
   CSL - Debate in Council
2017/05/23
   CSL - Council Meeting
2017/05/16
   European Parliament - Amendments tabled in committee
Documents
2017/04/04
   CY_PARLIAMENT - Contribution
Documents
2017/03/14
   CZ_SENATE - Contribution
Documents
2017/02/23
   SE_PARLIAMENT - Reasoned opinion
Documents
2017/02/08
   IE_SENATE - Reasoned opinion
Documents
2017/02/08
   IE_CHAMBER - Reasoned opinion
Documents
2017/02/06
   NL_CHAMBER - Reasoned opinion
Documents
2017/01/24
   AT_BUNDESRAT - Contribution
Documents
2017/01/23
   MT_PARLIAMENT - Reasoned opinion
Documents
2017/01/17
   UK_HOUSE-OF-COMMONS - Contribution
Documents
2017/01/13
   LU_CHAMBER - Reasoned opinion
Documents
2017/01/12
   NL_SENATE - Reasoned opinion
Documents
2017/01/11
   DK_PARLIAMENT - Reasoned opinion
Documents
2016/12/22
   DE_BUNDESRAT - Contribution
Documents
2016/12/22
   PT_PARLIAMENT - Contribution
Documents
2016/12/21
   ES_PARLIAMENT - Contribution
Documents
2016/12/06
   CSL - Debate in Council
2016/12/06
   CSL - Council Meeting
2016/11/28
   EP - REGNER Evelyn (S&D) appointed as rapporteur in JURI
2016/11/24
   EP - Committee referral announced in Parliament
2016/11/24
   EP - TANG Paul (S&D) appointed as rapporteur in ECON
2016/10/26
   European Commission - Document attached to the procedure
2016/10/26
   European Commission - Document attached to the procedure
2016/10/25
   European Commission - Legislative proposal
Details

PURPOSE: to present a re-launched proposal on a Common Corporate Tax Base to ensure a corporate tax system that encourages growth and fairness in the internal market.

PROPOSED ACT: Council Directive.

ROLE OF THE EUROPEAN PARLIAMENT: the Council adopts the act after consulting Parliament but without being obliged to follow the latter’s opinion.

BACKGROUND: currently, businesses with cross-border activity have to comply with up to 28 divergent corporate tax systems. Generally, corporate income is taxed at national level, but the economic environment has become more globalised, mobile and digital. Business models and corporate structures are more complex, making it easier to shift profits.

In March 2011, the Commission proposed a directive for a Common Consolidated Corporate Tax Base (CCCTB). The proposal, which is still pending in Council, aims to provide companies with a single set of corporate tax rules for doing business across the internal market, thereby facilitating their cross-border activity.

The discussions in Council since 2011 have shown that the CCCTB proposal is unlikely to get adopted, in its entirety, without a staged approach. The Commission, in its action plan of June 2015, advocated a step-by-step approach to the CCCTB .

Considering the need to act swiftly in order to ensure a proper functioning of the internal market by making it, on the one hand, friendlier to trade and investment and, on the other hand, more resilient to tax avoidance schemes, the Commission considers it necessary to divide the ambitious CCCTB initiative into two separate proposals. It proposes, at a first stage, rules on a common corporate tax base before addressing, at a second stage, the issue of consolidation.

This proposal for a Directive focuses on the 'first step' of the staged approach. It is thus limited to the elements of the common base, i.e. the rules for calculating the corporate tax base. Consolidation will be addressed in a separate proposal for a directive (i.e. second step), due for examination at a second stage, i.e. after the elements of the common base have politically been agreed. Until then, the 2011 proposal for a CCCTB will remain pending for examination in Council . The Commission will submit the two proposals, i.e. for a common corporate tax base and a CCCTB, simultaneously and as part of a single initiative. The proposal of 2011 will be withdrawn at the same time as the Commission adopts the new proposals.

This initiative on re-launching the CCCTB features prominently in the Commission’s larger project in the field of fairer taxation. It will be presented at the same time as the proposal for a directive on hybrid mismatches involving third countries (which will amend the Directive tax avoidance) and a directive on dispute settlement.

IMPACT ASSESSMENT: the main policy option that has been considered is a proposal for a common consolidated corporate tax base, but the implications of the first stage without consolidation have also been assessed. A key choice to be made relates to the scope of such a tax base, i.e. to whom it would apply.

Valuing the different options has led to a preferred option: a CCCTB mandatory for large companies, equipped with an 'Allowance for Growth and Investment' and with an allowance for R&D expenses.

With regard to the economic benefits, a common corporate tax base with cross-border loss relief and an allowance for growth and investment would lead to an increase in investment and employment of up to 3.6% and 0.5%, respectively. Overall, growth would increase by up to 1.3%.

CONTENT : this proposal is the 'first step' (common corporate tax base) in a 2-stage approach towards an EU-wide corporate tax system and lays down common corporate tax rules for computing the tax base of companies and permanent establishments in the Union.

The current initiative includes points that were not in the 2011 proposal:

Scope: in contrast to the proposal of 2011, which laid down an optional system for all, this proposal will be mandatory for groups of companies beyond a certain size (whose consolidated turnover is above EUR 750 million).

Furthermore, to reach a degree of coherence between the two steps (i.e. common corporate tax base and CCCTB), companies will be required to meet the conditions for consolidation in order to fall within the mandatory scope of the common base. These common rules will also be available, as an option, for the companies that do not comply with these conditions.

Tax base: this is designed broadly. All revenues will be taxable unless expressly exempted. Income consisting in dividends or proceeds from the disposal of shares held in a company outside the group will be exempt for participations of at least 10%, in order to prevent the double taxation of foreign direct investment. In the same vein, the profits of permanent establishments will also be exempt from tax in the state of the head office. Taxable revenues will be reduced by business expenses and certain other items.

To support innovation in the economy, this re-launched initiative introduces a super-deduction for research and development costs into the R&D regime set out in the proposal of 2011. In addition, taxpayers will be entitled, for R&D expenditure up to EUR 20 000 000, to a yearly extra super-deduction of 50%. To the extent that R&D expenditure go beyond EUR 20 000 000, taxpayers may deduct 25% of the exceeding amount.

The proposal will also grant an enhanced super-deduction for small starting companies without associated enterprises, which are particularly innovative (a category that will in particular cover start-ups).

Interest limitation rule : this new rule (not in the proposal of 2011) features in the Anti-Tax Avoidance Directive. It limits the deductibility of interest (and other financial) costs, in order to discourage practices of profit shifting towards low-tax countries.

Allowance for Growth and Investment : the proposal aims to tackle the asymmetry whereby interest paid out on loans is deductible (subject to some limits) from taxpayers' common base whilst this is not the case for profit distributions.

This is a definitive advantage in favour of financing through debt as opposed to equity. Given the risks that such a situation entails for the indebtedness of companies, the proposal includes a rule against debt bias. Taxpayers will be given an allowance for growth and investment according to which increases in their equity will be deductible from their taxable base subject to certain conditions, such as measures against potential cascading effects and anti-tax avoidance rules.

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.

Legislative proposal

2016/10/25
   EC - Legislative proposal published
Details

PURPOSE: to present a re-launched proposal on a Common Corporate Tax Base to ensure a corporate tax system that encourages growth and fairness in the internal market.

PROPOSED ACT: Council Directive.

ROLE OF THE EUROPEAN PARLIAMENT: the Council adopts the act after consulting Parliament but without being obliged to follow the latter’s opinion.

BACKGROUND: currently, businesses with cross-border activity have to comply with up to 28 divergent corporate tax systems. Generally, corporate income is taxed at national level, but the economic environment has become more globalised, mobile and digital. Business models and corporate structures are more complex, making it easier to shift profits.

In March 2011, the Commission proposed a directive for a Common Consolidated Corporate Tax Base (CCCTB). The proposal, which is still pending in Council, aims to provide companies with a single set of corporate tax rules for doing business across the internal market, thereby facilitating their cross-border activity.

The discussions in Council since 2011 have shown that the CCCTB proposal is unlikely to get adopted, in its entirety, without a staged approach. The Commission, in its action plan of June 2015, advocated a step-by-step approach to the CCCTB .

Considering the need to act swiftly in order to ensure a proper functioning of the internal market by making it, on the one hand, friendlier to trade and investment and, on the other hand, more resilient to tax avoidance schemes, the Commission considers it necessary to divide the ambitious CCCTB initiative into two separate proposals. It proposes, at a first stage, rules on a common corporate tax base before addressing, at a second stage, the issue of consolidation.

This proposal for a Directive focuses on the 'first step' of the staged approach. It is thus limited to the elements of the common base, i.e. the rules for calculating the corporate tax base. Consolidation will be addressed in a separate proposal for a directive (i.e. second step), due for examination at a second stage, i.e. after the elements of the common base have politically been agreed. Until then, the 2011 proposal for a CCCTB will remain pending for examination in Council . The Commission will submit the two proposals, i.e. for a common corporate tax base and a CCCTB, simultaneously and as part of a single initiative. The proposal of 2011 will be withdrawn at the same time as the Commission adopts the new proposals.

This initiative on re-launching the CCCTB features prominently in the Commission’s larger project in the field of fairer taxation. It will be presented at the same time as the proposal for a directive on hybrid mismatches involving third countries (which will amend the Directive tax avoidance) and a directive on dispute settlement.

IMPACT ASSESSMENT: the main policy option that has been considered is a proposal for a common consolidated corporate tax base, but the implications of the first stage without consolidation have also been assessed. A key choice to be made relates to the scope of such a tax base, i.e. to whom it would apply.

Valuing the different options has led to a preferred option: a CCCTB mandatory for large companies, equipped with an 'Allowance for Growth and Investment' and with an allowance for R&D expenses.

With regard to the economic benefits, a common corporate tax base with cross-border loss relief and an allowance for growth and investment would lead to an increase in investment and employment of up to 3.6% and 0.5%, respectively. Overall, growth would increase by up to 1.3%.

CONTENT : this proposal is the 'first step' (common corporate tax base) in a 2-stage approach towards an EU-wide corporate tax system and lays down common corporate tax rules for computing the tax base of companies and permanent establishments in the Union.

The current initiative includes points that were not in the 2011 proposal:

Scope: in contrast to the proposal of 2011, which laid down an optional system for all, this proposal will be mandatory for groups of companies beyond a certain size (whose consolidated turnover is above EUR 750 million).

Furthermore, to reach a degree of coherence between the two steps (i.e. common corporate tax base and CCCTB), companies will be required to meet the conditions for consolidation in order to fall within the mandatory scope of the common base. These common rules will also be available, as an option, for the companies that do not comply with these conditions.

Tax base: this is designed broadly. All revenues will be taxable unless expressly exempted. Income consisting in dividends or proceeds from the disposal of shares held in a company outside the group will be exempt for participations of at least 10%, in order to prevent the double taxation of foreign direct investment. In the same vein, the profits of permanent establishments will also be exempt from tax in the state of the head office. Taxable revenues will be reduced by business expenses and certain other items.

To support innovation in the economy, this re-launched initiative introduces a super-deduction for research and development costs into the R&D regime set out in the proposal of 2011. In addition, taxpayers will be entitled, for R&D expenditure up to EUR 20 000 000, to a yearly extra super-deduction of 50%. To the extent that R&D expenditure go beyond EUR 20 000 000, taxpayers may deduct 25% of the exceeding amount.

The proposal will also grant an enhanced super-deduction for small starting companies without associated enterprises, which are particularly innovative (a category that will in particular cover start-ups).

Interest limitation rule : this new rule (not in the proposal of 2011) features in the Anti-Tax Avoidance Directive. It limits the deductibility of interest (and other financial) costs, in order to discourage practices of profit shifting towards low-tax countries.

Allowance for Growth and Investment : the proposal aims to tackle the asymmetry whereby interest paid out on loans is deductible (subject to some limits) from taxpayers' common base whilst this is not the case for profit distributions.

This is a definitive advantage in favour of financing through debt as opposed to equity. Given the risks that such a situation entails for the indebtedness of companies, the proposal includes a rule against debt bias. Taxpayers will be given an allowance for growth and investment according to which increases in their equity will be deductible from their taxable base subject to certain conditions, such as measures against potential cascading effects and anti-tax avoidance rules.

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.

Legislative proposal

Documents

Activities

Votes

A8-0050/2018 - Paul Tang - Am 84=89 15/03/2018 12:19:20.000 #

2018/03/15 Outcome: -: 511, +: 117, 0: 14
GB IE MT NL CY DK LV LU PL EE FI SK HR SI LT EL BE CZ SE BG PT AT HU RO ES IT FR DE
Total
56
7
5
25
6
11
7
3
47
6
11
9
9
7
10
17
18
18
16
16
20
18
16
28
43
61
63
87
icon: ECR ECR
53

Netherlands ECR

2

Cyprus ECR

1

Finland ECR

For (1)

1

Slovakia ECR

1

Croatia ECR

For (1)

1

Lithuania ECR

1

Greece ECR

Against (1)

1

Czechia ECR

2

Bulgaria ECR

2

Romania ECR

Against (1)

1

Italy ECR

1
icon: EFDD EFDD
39

Poland EFDD

1

Lithuania EFDD

Against (1)

1

Czechia EFDD

For (1)

1

Sweden EFDD

2

Germany EFDD

For (1)

1
icon: NI NI
13

United Kingdom NI

For (1)

1

Denmark NI

Against (1)

1

Poland NI

1
3

Romania NI

1

France NI

Against (1)

1

Germany NI

For (1)

1
icon: ENF ENF
32

United Kingdom ENF

For (1)

1

Poland ENF

1

Belgium ENF

For (1)

1

Germany ENF

For (1)

1
icon: GUE/NGL GUE/NGL
39

United Kingdom GUE/NGL

1

Ireland GUE/NGL

3

Netherlands GUE/NGL

2

Cyprus GUE/NGL

2

Denmark GUE/NGL

For (1)

1

Finland GUE/NGL

Against (1)

1

Czechia GUE/NGL

2

Sweden GUE/NGL

Against (1)

1

Portugal GUE/NGL

Against (1)

4

Italy GUE/NGL

2
icon: Verts/ALE Verts/ALE
46

United Kingdom Verts/ALE

3

Netherlands Verts/ALE

2

Latvia Verts/ALE

Against (1)

1

Luxembourg Verts/ALE

Against (1)

1

Estonia Verts/ALE

Against (1)

1

Finland Verts/ALE

Against (1)

1

Croatia Verts/ALE

Against (1)

1

Slovenia Verts/ALE

Against (1)

1

Lithuania Verts/ALE

Against (1)

1

Belgium Verts/ALE

2

Sweden Verts/ALE

3

Austria Verts/ALE

3

Hungary Verts/ALE

2

Italy Verts/ALE

Against (1)

1
icon: ALDE ALDE
64

United Kingdom ALDE

Against (1)

1

Denmark ALDE

3

Latvia ALDE

1

Luxembourg ALDE

Against (1)

1

Estonia ALDE

3

Croatia ALDE

Against (1)

1

Slovenia ALDE

Against (1)

1

Portugal ALDE

1

Austria ALDE

Against (1)

1

Romania ALDE

3
4
icon: PPE PPE
187

United Kingdom PPE

Against (1)

Abstain (1)

2

Ireland PPE

3

Cyprus PPE

Against (1)

1

Denmark PPE

Against (1)

1

Luxembourg PPE

Against (1)

1

Estonia PPE

Against (1)

1

Finland PPE

2

Lithuania PPE

2

Belgium PPE

2

Sweden PPE

2
icon: S&D S&D
167

Ireland S&D

Against (1)

1

Malta S&D

2

Netherlands S&D

3

Cyprus S&D

For (1)

Against (1)

2

Denmark S&D

2

Latvia S&D

Against (1)

1

Estonia S&D

Against (1)

1

Finland S&D

2
3

Croatia S&D

2

Lithuania S&D

2

Czechia S&D

3

Hungary S&D

Against (1)

1

A8-0050/2018 - Paul Tang - Am 5/2 15/03/2018 12:19:41.000 #

2018/03/15 Outcome: +: 474, -: 142, 0: 33
DE IT FR ES RO AT EL PT HU BE LT CZ PL BG FI HR SI SK EE LV NL LU DK CY IE MT SE GB
Total
88
61
65
46
28
18
17
20
16
19
10
18
45
17
11
9
7
9
6
7
25
4
11
6
7
5
17
55
icon: PPE PPE
189

Belgium PPE

2

Finland PPE

2

Estonia PPE

For (1)

1

Luxembourg PPE

2

Denmark PPE

Against (1)

1

Cyprus PPE

Against (1)

1

Ireland PPE

3

United Kingdom PPE

Abstain (1)

1
icon: S&D S&D
168

Hungary S&D

For (1)

1

Czechia S&D

Against (1)

3

Croatia S&D

2

Estonia S&D

For (1)

1

Latvia S&D

1

Netherlands S&D

3

Denmark S&D

2

Cyprus S&D

Against (1)

2

Ireland S&D

For (1)

1

Malta S&D

2
icon: ALDE ALDE
64

Romania ALDE

3

Austria ALDE

For (1)

1

Portugal ALDE

1

Croatia ALDE

For (1)

1

Slovenia ALDE

For (1)

1

Estonia ALDE

3

Latvia ALDE

1

Luxembourg ALDE

Against (1)

1

Denmark ALDE

Against (1)

3

Sweden ALDE

Against (1)

3

United Kingdom ALDE

1
icon: Verts/ALE Verts/ALE
46

Italy Verts/ALE

For (1)

1

Austria Verts/ALE

3

Hungary Verts/ALE

2

Belgium Verts/ALE

2

Lithuania Verts/ALE

For (1)

1

Finland Verts/ALE

For (1)

1

Croatia Verts/ALE

For (1)

1

Slovenia Verts/ALE

For (1)

1

Estonia Verts/ALE

For (1)

1

Latvia Verts/ALE

1

Netherlands Verts/ALE

2

Luxembourg Verts/ALE

For (1)

1

Sweden Verts/ALE

3

United Kingdom Verts/ALE

3
icon: NI NI
13

Germany NI

For (1)

1

France NI

1

Romania NI

Against (1)

1

Hungary NI

Abstain (1)

3

Poland NI

Against (1)

1

Denmark NI

1

United Kingdom NI

Against (1)

1
icon: GUE/NGL GUE/NGL
42

Italy GUE/NGL

2

France GUE/NGL

3

Czechia GUE/NGL

2

Finland GUE/NGL

For (1)

1

Netherlands GUE/NGL

2

Denmark GUE/NGL

Against (1)

1

Cyprus GUE/NGL

2

Ireland GUE/NGL

3

Sweden GUE/NGL

Against (1)

1

United Kingdom GUE/NGL

Against (1)

1
icon: EFDD EFDD
39

Germany EFDD

Against (1)

1

Lithuania EFDD

For (1)

1

Czechia EFDD

Against (1)

1

Poland EFDD

1

Sweden EFDD

2
icon: ENF ENF
33

Germany ENF

Against (1)

1

Belgium ENF

Against (1)

1

Poland ENF

Abstain (1)

1

Netherlands ENF

4

United Kingdom ENF

Against (1)

1
icon: ECR ECR
53

Italy ECR

Against (1)

1

Romania ECR

For (1)

1

Greece ECR

For (1)

1

Lithuania ECR

Against (1)

1

Czechia ECR

2

Bulgaria ECR

2

Finland ECR

Against (1)

1

Croatia ECR

Against (1)

1

Slovakia ECR

Against (1)

1

Netherlands ECR

2

Cyprus ECR

Against (1)

1

A8-0050/2018 - Paul Tang - Am 6 15/03/2018 12:19:52.000 #

2018/03/15 Outcome: +: 470, -: 161, 0: 17
DE ES FR RO IT PT CZ AT BE HU LT EL PL FI HR SI SK NL LV LU EE SE DK BG CY IE MT GB
Total
86
46
64
28
61
20
18
18
19
15
10
17
47
11
9
7
9
25
7
4
6
17
11
17
6
7
5
56
icon: S&D S&D
167

Czechia S&D

3

Hungary S&D

For (1)

1

Croatia S&D

2

Netherlands S&D

3

Latvia S&D

1

Estonia S&D

For (1)

1

Denmark S&D

2

Cyprus S&D

Against (1)

2

Ireland S&D

For (1)

1

Malta S&D

2
icon: PPE PPE
188

Belgium PPE

2

Finland PPE

2

Luxembourg PPE

2

Estonia PPE

Against (1)

1

Denmark PPE

Against (1)

1

Cyprus PPE

Against (1)

1

Ireland PPE

3

United Kingdom PPE

2
icon: ALDE ALDE
64

Romania ALDE

3

Portugal ALDE

1

Austria ALDE

For (1)

1

Croatia ALDE

For (1)

1

Slovenia ALDE

For (1)

1

Latvia ALDE

1

Luxembourg ALDE

For (1)

1

Estonia ALDE

3

Denmark ALDE

Abstain (1)

3

United Kingdom ALDE

1
icon: Verts/ALE Verts/ALE
46

Italy Verts/ALE

For (1)

1

Austria Verts/ALE

3

Belgium Verts/ALE

2

Hungary Verts/ALE

2

Lithuania Verts/ALE

For (1)

1

Finland Verts/ALE

For (1)

1

Croatia Verts/ALE

For (1)

1

Slovenia Verts/ALE

For (1)

1

Netherlands Verts/ALE

2

Latvia Verts/ALE

1

Luxembourg Verts/ALE

For (1)

1

Estonia Verts/ALE

For (1)

1

Sweden Verts/ALE

3

United Kingdom Verts/ALE

3
icon: GUE/NGL GUE/NGL
42

Italy GUE/NGL

2

Czechia GUE/NGL

2

Finland GUE/NGL

For (1)

1

Netherlands GUE/NGL

For (1)

Against (1)

2

Sweden GUE/NGL

For (1)

1

Denmark GUE/NGL

For (1)

1

Cyprus GUE/NGL

2

Ireland GUE/NGL

Against (2)

3

United Kingdom GUE/NGL

Against (1)

1
icon: NI NI
13

Germany NI

For (1)

1

France NI

1

Romania NI

Against (1)

1
3

Poland NI

Against (1)

1

Denmark NI

1

United Kingdom NI

Against (1)

1
icon: ENF ENF
33

Germany ENF

Against (1)

1

Belgium ENF

Against (1)

1

Poland ENF

Abstain (1)

1

Netherlands ENF

4

United Kingdom ENF

Against (1)

1
icon: EFDD EFDD
39

Germany EFDD

Against (1)

1

Czechia EFDD

Against (1)

1

Lithuania EFDD

For (1)

1

Poland EFDD

1

Sweden EFDD

2
icon: ECR ECR
54

Romania ECR

For (1)

1

Italy ECR

Against (1)

1

Czechia ECR

2

Lithuania ECR

Against (1)

1

Greece ECR

Against (1)

1

Finland ECR

Against (1)

1

Croatia ECR

Against (1)

1

Slovakia ECR

Against (1)

1

Netherlands ECR

2

Bulgaria ECR

2

Cyprus ECR

Against (1)

1

A8-0050/2018 - Paul Tang - Am 23 15/03/2018 12:20:06.000 #

2018/03/15 Outcome: +: 468, -: 161, 0: 18
DE ES FR RO IT PT AT EL HU BE LT CZ PL FI HR SI SK NL LV LU EE DK SE BG CY IE MT GB
Total
87
46
65
27
61
20
18
16
16
19
10
18
45
11
9
7
9
25
7
4
6
11
17
17
6
7
5
56
icon: S&D S&D
168

Hungary S&D

For (1)

1

Czechia S&D

3

Croatia S&D

2

Netherlands S&D

3

Latvia S&D

1

Estonia S&D

For (1)

1

Denmark S&D

2

Cyprus S&D

Against (1)

2

Ireland S&D

For (1)

1

Malta S&D

2
icon: PPE PPE
187

Belgium PPE

2

Finland PPE

2

Luxembourg PPE

2

Estonia PPE

Against (1)

1

Denmark PPE

Against (1)

1

Cyprus PPE

Against (1)

1

Ireland PPE

3

United Kingdom PPE

2
icon: ALDE ALDE
64

Romania ALDE

3

Portugal ALDE

1

Austria ALDE

For (1)

1

Croatia ALDE

For (1)

1

Slovenia ALDE

For (1)

1

Latvia ALDE

1

Luxembourg ALDE

For (1)

1

Estonia ALDE

3

Denmark ALDE

Abstain (1)

3

United Kingdom ALDE

1
icon: Verts/ALE Verts/ALE
46

Italy Verts/ALE

For (1)

1

Austria Verts/ALE

3

Hungary Verts/ALE

2

Belgium Verts/ALE

2

Lithuania Verts/ALE

For (1)

1

Finland Verts/ALE

For (1)

1

Croatia Verts/ALE

For (1)

1

Slovenia Verts/ALE

For (1)

1

Netherlands Verts/ALE

2

Latvia Verts/ALE

1

Luxembourg Verts/ALE

For (1)

1

Estonia Verts/ALE

For (1)

1

Sweden Verts/ALE

3

United Kingdom Verts/ALE

3
icon: GUE/NGL GUE/NGL
42

Italy GUE/NGL

2

Czechia GUE/NGL

2

Finland GUE/NGL

For (1)

1

Netherlands GUE/NGL

For (1)

Against (1)

2

Denmark GUE/NGL

For (1)

1

Sweden GUE/NGL

Against (1)

1

Cyprus GUE/NGL

2

Ireland GUE/NGL

Against (2)

3

United Kingdom GUE/NGL

Against (1)

1
icon: NI NI
13

Germany NI

For (1)

1

France NI

1

Romania NI

Against (1)

1
3

Poland NI

Against (1)

1

Denmark NI

1

United Kingdom NI

Against (1)

1
icon: ENF ENF
33

Germany ENF

Against (1)

1

Belgium ENF

Against (1)

1

Poland ENF

Abstain (1)

1

Netherlands ENF

4

United Kingdom ENF

Against (1)

1
icon: EFDD EFDD
39

Germany EFDD

Against (1)

1

Lithuania EFDD

For (1)

1

Czechia EFDD

Against (1)

1

Poland EFDD

1

Sweden EFDD

2
icon: ECR ECR
53

Romania ECR

For (1)

1

Italy ECR

Against (1)

1

Greece ECR

Against (1)

1

Lithuania ECR

Against (1)

1

Czechia ECR

2

Finland ECR

Against (1)

1

Croatia ECR

Against (1)

1

Slovakia ECR

Against (1)

1

Netherlands ECR

2

Bulgaria ECR

2

Cyprus ECR

Against (1)

1

A8-0050/2018 - Paul Tang - Am 40 15/03/2018 12:20:15.000 #

2018/03/15 Outcome: +: 522, -: 101, 0: 18
DE FR IT ES RO PT HU AT BG NL CZ BE EL FI PL LT HR SI SK DK LU EE LV IE SE CY MT GB
Total
88
63
61
45
28
20
16
18
17
24
18
19
17
11
46
9
9
7
9
11
4
6
6
7
17
6
4
54
icon: PPE PPE
187

Belgium PPE

2

Finland PPE

2

Lithuania PPE

1

Denmark PPE

For (1)

1

Luxembourg PPE

2

Estonia PPE

Against (1)

1

Ireland PPE

3

Cyprus PPE

Against (1)

1

United Kingdom PPE

2
icon: S&D S&D
167

Hungary S&D

For (1)

1

Netherlands S&D

3

Czechia S&D

3

Croatia S&D

2

Denmark S&D

2

Estonia S&D

For (1)

1

Latvia S&D

1

Ireland S&D

For (1)

1

Cyprus S&D

2

Malta S&D

Against (1)

1
icon: ALDE ALDE
63

Romania ALDE

3

Portugal ALDE

1

Austria ALDE

For (1)

1

Croatia ALDE

For (1)

1

Slovenia ALDE

For (1)

1

Luxembourg ALDE

For (1)

1

Estonia ALDE

3

Sweden ALDE

Against (1)

3

United Kingdom ALDE

1
icon: Verts/ALE Verts/ALE
45

Italy Verts/ALE

For (1)

1

Hungary Verts/ALE

2

Austria Verts/ALE

3

Netherlands Verts/ALE

2

Belgium Verts/ALE

2

Finland Verts/ALE

For (1)

1

Lithuania Verts/ALE

For (1)

1

Croatia Verts/ALE

For (1)

1

Slovenia Verts/ALE

For (1)

1

Luxembourg Verts/ALE

For (1)

1

Estonia Verts/ALE

For (1)

1

Latvia Verts/ALE

1

Sweden Verts/ALE

3

United Kingdom Verts/ALE

3
icon: GUE/NGL GUE/NGL
42

Italy GUE/NGL

2

Netherlands GUE/NGL

2

Czechia GUE/NGL

2

Finland GUE/NGL

For (1)

1

Denmark GUE/NGL

For (1)

1

Ireland GUE/NGL

3

Sweden GUE/NGL

For (1)

1

Cyprus GUE/NGL

2

United Kingdom GUE/NGL

1
icon: ENF ENF
33

Germany ENF

Against (1)

1

Netherlands ENF

4

Belgium ENF

For (1)

1

Poland ENF

Against (1)

1

United Kingdom ENF

Against (1)

1
icon: NI NI
13

Germany NI

For (1)

1

France NI

1

Romania NI

Against (1)

1

Poland NI

Against (1)

1

Denmark NI

1

United Kingdom NI

Against (1)

1
icon: EFDD EFDD
38

Germany EFDD

Against (1)

1

Czechia EFDD

Against (1)

1

Poland EFDD

1

Lithuania EFDD

For (1)

1

Sweden EFDD

2
icon: ECR ECR
52

Italy ECR

Against (1)

1

Romania ECR

For (1)

1

Bulgaria ECR

2

Netherlands ECR

2

Czechia ECR

2

Greece ECR

For (1)

1

Finland ECR

Against (1)

1

Lithuania ECR

Against (1)

1

Croatia ECR

Against (1)

1

Slovakia ECR

Against (1)

1

Cyprus ECR

Against (1)

1

A8-0050/2018 - Paul Tang - Am 85 15/03/2018 12:20:26.000 #

2018/03/15 Outcome: -: 506, +: 109, 0: 33
EL LU CY SE EE IE HR LV SI MT HU FI AT DK LT SK ES PT CZ BG BE NL IT RO DE FR GB PL
Total
17
4
5
17
6
7
9
7
7
5
16
11
18
11
10
9
46
20
18
17
17
25
61
28
87
65
56
47
icon: Verts/ALE Verts/ALE
44

Luxembourg Verts/ALE

For (1)

1

Sweden Verts/ALE

3

Estonia Verts/ALE

For (1)

1

Croatia Verts/ALE

For (1)

1

Latvia Verts/ALE

1

Slovenia Verts/ALE

For (1)

1

Hungary Verts/ALE

2

Finland Verts/ALE

For (1)

1

Austria Verts/ALE

3

Lithuania Verts/ALE

For (1)

1

Netherlands Verts/ALE

2

Italy Verts/ALE

For (1)

1

United Kingdom Verts/ALE

3
icon: GUE/NGL GUE/NGL
42

Cyprus GUE/NGL

2

Sweden GUE/NGL

For (1)

1

Ireland GUE/NGL

Against (2)

3

Finland GUE/NGL

Abstain (1)

1

Denmark GUE/NGL

For (1)

1

Czechia GUE/NGL

2

Netherlands GUE/NGL

For (1)

Against (1)

2

Italy GUE/NGL

2

United Kingdom GUE/NGL

Against (1)

1
icon: NI NI
13

Denmark NI

Against (1)

1

Romania NI

Against (1)

1

Germany NI

For (1)

1

France NI

Against (1)

1

United Kingdom NI

For (1)

1

Poland NI

Against (1)

1
icon: EFDD EFDD
39

Sweden EFDD

2

Lithuania EFDD

Against (1)

1

Czechia EFDD

Against (1)

1

Germany EFDD

Against (1)

1

Poland EFDD

1
icon: ENF ENF
33

Belgium ENF

Against (1)

1

Netherlands ENF

4

Germany ENF

Against (1)

1

United Kingdom ENF

Against (1)

1

Poland ENF

Against (1)

1
icon: ECR ECR
54

Greece ECR

For (1)

1

Cyprus ECR

Against (1)

1

Croatia ECR

Against (1)

1

Finland ECR

Against (1)

1

Lithuania ECR

Against (1)

1

Slovakia ECR

Against (1)

1

Czechia ECR

2

Bulgaria ECR

2

Netherlands ECR

2

Italy ECR

Against (1)

1

Romania ECR

Against (1)

1
icon: ALDE ALDE
63

Luxembourg ALDE

Against (1)

1

Estonia ALDE

3

Croatia ALDE

Against (1)

1

Latvia ALDE

1

Slovenia ALDE

Against (1)

1

Austria ALDE

Against (1)

1

Denmark ALDE

Abstain (1)

3

Portugal ALDE

1

Romania ALDE

For (1)

3

Germany ALDE

Against (1)

3

United Kingdom ALDE

Against (1)

1
icon: S&D S&D
167

Cyprus S&D

Against (1)

1

Estonia S&D

Against (1)

1

Ireland S&D

Against (1)

1

Croatia S&D

For (1)

Against (1)

2

Latvia S&D

Against (1)

1

Malta S&D

2

Hungary S&D

Against (1)

1

Finland S&D

Against (1)

2

Denmark S&D

2

Lithuania S&D

2
3

Czechia S&D

3

Netherlands S&D

3
icon: PPE PPE
191

Luxembourg PPE

2

Cyprus PPE

Against (1)

1

Estonia PPE

Against (1)

1

Ireland PPE

3

Finland PPE

2

Denmark PPE

Against (1)

1

Lithuania PPE

2

Belgium PPE

2

United Kingdom PPE

Against (1)

Abstain (1)

2

A8-0050/2018 - Paul Tang - Am 81 15/03/2018 12:20:40.000 #

2018/03/15 Outcome: -: 350, +: 273, 0: 21
IT EL ES DE PT IE CY RO FR LT AT EE LU DK FI SK HR LV HU BE SI MT SE CZ GB BG NL PL
Total
60
17
46
87
19
7
6
28
65
10
18
6
4
11
11
9
9
7
16
19
7
5
17
17
56
17
22
46
icon: S&D S&D
163

Ireland S&D

For (1)

1

Cyprus S&D

Against (1)

2

Estonia S&D

For (1)

1

Denmark S&D

2

Croatia S&D

2

Latvia S&D

1

Hungary S&D

For (1)

1

Malta S&D

2

Czechia S&D

3
icon: Verts/ALE Verts/ALE
46

Italy Verts/ALE

For (1)

1

Lithuania Verts/ALE

For (1)

1

Austria Verts/ALE

3

Estonia Verts/ALE

For (1)

1

Luxembourg Verts/ALE

For (1)

1

Finland Verts/ALE

For (1)

1

Croatia Verts/ALE

For (1)

1

Latvia Verts/ALE

1

Hungary Verts/ALE

2

Belgium Verts/ALE

2

Slovenia Verts/ALE

For (1)

1

Sweden Verts/ALE

3

United Kingdom Verts/ALE

3

Netherlands Verts/ALE

2
icon: GUE/NGL GUE/NGL
42

Italy GUE/NGL

2

Ireland GUE/NGL

3

Cyprus GUE/NGL

2

Denmark GUE/NGL

For (1)

1

Finland GUE/NGL

For (1)

1

Sweden GUE/NGL

For (1)

1

Czechia GUE/NGL

2

United Kingdom GUE/NGL

1

Netherlands GUE/NGL

2
icon: NI NI
13

Germany NI

For (1)

1

Romania NI

Against (1)

1

France NI

Against (1)

1

Denmark NI

1

United Kingdom NI

For (1)

1

Poland NI

Against (1)

1
icon: EFDD EFDD
39

Germany EFDD

Against (1)

1

Lithuania EFDD

For (1)

1

Sweden EFDD

2

Czechia EFDD

Against (1)

1

Poland EFDD

1
icon: ENF ENF
33

Germany ENF

Against (1)

1

Belgium ENF

For (1)

1

United Kingdom ENF

Against (1)

1

Netherlands ENF

4

Poland ENF

Against (1)

1
icon: ECR ECR
53

Italy ECR

Against (1)

1

Greece ECR

For (1)

1

Cyprus ECR

Against (1)

1

Romania ECR

Against (1)

1

Lithuania ECR

Against (1)

1

Finland ECR

Against (1)

1

Slovakia ECR

Against (1)

1

Croatia ECR

Against (1)

1

Czechia ECR

2

Bulgaria ECR

2

Netherlands ECR

2
icon: ALDE ALDE
64
4

Portugal ALDE

1

Romania ALDE

3

Austria ALDE

Against (1)

1

Estonia ALDE

3

Luxembourg ALDE

Against (1)

1

Denmark ALDE

3

Croatia ALDE

Against (1)

1

Latvia ALDE

1

Slovenia ALDE

Against (1)

1

United Kingdom ALDE

Against (1)

1
icon: PPE PPE
189

Ireland PPE

3

Cyprus PPE

Against (1)

1

Lithuania PPE

2

Estonia PPE

Against (1)

1

Luxembourg PPE

2

Denmark PPE

Against (1)

1

Finland PPE

2

Belgium PPE

2

United Kingdom PPE

Against (1)

Abstain (1)

2

A8-0050/2018 - Paul Tang - Am 94 15/03/2018 12:20:51.000 #

2018/03/15 Outcome: -: 395, 0: 151, +: 100
ES EL PT LU LV EE FI HR SI CY MT LT SK IE DK AT BE RO HU BG IT CZ NL SE DE FR GB PL
Total
45
17
20
4
7
6
11
9
7
6
5
10
9
7
11
18
19
28
16
17
60
18
25
16
86
65
55
47
icon: Verts/ALE Verts/ALE
46

Luxembourg Verts/ALE

For (1)

1

Latvia Verts/ALE

1

Estonia Verts/ALE

For (1)

1

Finland Verts/ALE

For (1)

1

Croatia Verts/ALE

For (1)

1

Slovenia Verts/ALE

For (1)

1

Lithuania Verts/ALE

For (1)

1

Austria Verts/ALE

3

Belgium Verts/ALE

2

Hungary Verts/ALE

2

Italy Verts/ALE

For (1)

1

Netherlands Verts/ALE

2

Sweden Verts/ALE

3

United Kingdom Verts/ALE

3
icon: GUE/NGL GUE/NGL
42

Finland GUE/NGL

For (1)

1

Cyprus GUE/NGL

2

Ireland GUE/NGL

3

Denmark GUE/NGL

Abstain (1)

1

Italy GUE/NGL

2

Czechia GUE/NGL

2

Netherlands GUE/NGL

For (1)

Against (1)

2

Sweden GUE/NGL

Against (1)

1

United Kingdom GUE/NGL

Against (1)

1
icon: S&D S&D
165

Latvia S&D

Abstain (1)

1

Estonia S&D

Against (1)

1

Finland S&D

2

Croatia S&D

2

Cyprus S&D

Against (1)

Abstain (1)

2

Malta S&D

2

Lithuania S&D

2
3

Ireland S&D

Abstain (1)

1

Denmark S&D

Abstain (1)

2

Hungary S&D

Against (1)

1

Bulgaria S&D

Against (1)

4

Czechia S&D

3

Netherlands S&D

3
4
icon: NI NI
13

Denmark NI

Against (1)

1

Romania NI

Against (1)

1
3

Germany NI

Against (1)

1

France NI

Against (1)

1

United Kingdom NI

Against (1)

1

Poland NI

Against (1)

1
icon: EFDD EFDD
38

Lithuania EFDD

Against (1)

1

Czechia EFDD

Against (1)

1

Sweden EFDD

2

Germany EFDD

Against (1)

1

Poland EFDD

1
icon: ENF ENF
33

Belgium ENF

Against (1)

1

Netherlands ENF

4

Germany ENF

Against (1)

1

United Kingdom ENF

Against (1)

1

Poland ENF

Against (1)

1
icon: ECR ECR
54

Greece ECR

For (1)

1

Finland ECR

Against (1)

1

Croatia ECR

Against (1)

1

Cyprus ECR

Against (1)

1

Lithuania ECR

Against (1)

1

Slovakia ECR

Against (1)

1

Romania ECR

Against (1)

1

Bulgaria ECR

2

Italy ECR

Against (1)

1

Czechia ECR

2

Netherlands ECR

2
icon: ALDE ALDE
63

Portugal ALDE

1

Luxembourg ALDE

Against (1)

1

Latvia ALDE

1

Estonia ALDE

3

Croatia ALDE

Against (1)

1

Slovenia ALDE

Against (1)

1

Denmark ALDE

3

Austria ALDE

Against (1)

1

Romania ALDE

3
4

United Kingdom ALDE

Against (1)

1
icon: PPE PPE
190

Luxembourg PPE

2

Estonia PPE

Against (1)

1

Finland PPE

2

Cyprus PPE

Against (1)

1

Lithuania PPE

2

Ireland PPE

3

Denmark PPE

Against (1)

1

Belgium PPE

2

United Kingdom PPE

Against (1)

1

A8-0050/2018 - Paul Tang - Am 86 15/03/2018 12:21:02.000 #

2018/03/15 Outcome: -: 492, +: 93, 0: 66
EL IE CY LU EE MT LV SI LT DK HU FI HR SK ES SE PT CZ FR BE AT NL BG IT RO PL GB DE
Total
17
7
6
4
6
5
7
7
10
11
16
11
9
9
45
17
20
18
65
19
18
25
17
61
28
47
56
88
icon: GUE/NGL GUE/NGL
42

Ireland GUE/NGL

3

Cyprus GUE/NGL

2

Denmark GUE/NGL

For (1)

1

Finland GUE/NGL

Abstain (1)

1

Sweden GUE/NGL

For (1)

1

Czechia GUE/NGL

2

Netherlands GUE/NGL

2

Italy GUE/NGL

2

United Kingdom GUE/NGL

1
icon: ENF ENF
33

Belgium ENF

For (1)

1

Netherlands ENF

4

Poland ENF

Abstain (1)

1

United Kingdom ENF

Against (1)

1

Germany ENF

Against (1)

1
icon: NI NI
13

Denmark NI

1

France NI

Against (1)

1

Romania NI

Against (1)

1

Poland NI

Against (1)

1

United Kingdom NI

For (1)

1

Germany NI

For (1)

1
icon: Verts/ALE Verts/ALE
46

Luxembourg Verts/ALE

Abstain (1)

1

Estonia Verts/ALE

Abstain (1)

1

Latvia Verts/ALE

Abstain (1)

1

Slovenia Verts/ALE

Abstain (1)

1

Lithuania Verts/ALE

Abstain (1)

1

Hungary Verts/ALE

2

Finland Verts/ALE

Abstain (1)

1

Croatia Verts/ALE

Abstain (1)

1

Sweden Verts/ALE

3

Belgium Verts/ALE

2

Austria Verts/ALE

3

Netherlands Verts/ALE

2

Italy Verts/ALE

Abstain (1)

1

United Kingdom Verts/ALE

For (1)

3
icon: EFDD EFDD
39

Lithuania EFDD

For (1)

1

Sweden EFDD

2

Czechia EFDD

Against (1)

1

Poland EFDD

1

Germany EFDD

Against (1)

1
icon: ECR ECR
54

Greece ECR

For (1)

1

Cyprus ECR

Against (1)

1

Lithuania ECR

Against (1)

1

Finland ECR

Against (1)

1

Croatia ECR

Against (1)

1

Slovakia ECR

Against (1)

1

Czechia ECR

2

Netherlands ECR

2

Bulgaria ECR

2

Italy ECR

Against (1)

1

Romania ECR

Against (1)

1
icon: ALDE ALDE
63

Luxembourg ALDE

Against (1)

1

Estonia ALDE

3

Latvia ALDE

1

Slovenia ALDE

Against (1)

1

Denmark ALDE

3

Finland ALDE

Abstain (1)

4

Croatia ALDE

Against (1)

1

Portugal ALDE

1

Austria ALDE

Against (1)

1

Romania ALDE

3

United Kingdom ALDE

Against (1)

1
4
icon: S&D S&D
168

Ireland S&D

Against (1)

1

Cyprus S&D

2

Estonia S&D

Against (1)

1

Malta S&D

2

Latvia S&D

Against (1)

1

Lithuania S&D

2

Denmark S&D

2

Hungary S&D

Against (1)

1

Finland S&D

2

Croatia S&D

2
3

Czechia S&D

3

Netherlands S&D

3
icon: PPE PPE
191

Ireland PPE

3

Cyprus PPE

Against (1)

1

Luxembourg PPE

2

Estonia PPE

Against (1)

1

Lithuania PPE

2

Denmark PPE

Against (1)

1

Finland PPE

2

Belgium PPE

2

United Kingdom PPE

Against (1)

Abstain (1)

2

A8-0050/2018 - Paul Tang - Am 88 15/03/2018 12:21:21.000 #

2018/03/15 Outcome: -: 512, +: 133, 0: 6
EL IE CY LU EE LV SI MT HU FI HR LT FR SE DK SK PT AT BE CZ IT NL BG ES RO GB PL DE
Total
17
7
6
4
6
7
7
5
16
11
9
10
65
17
11
9
20
18
19
18
60
25
17
46
28
56
47
88
icon: Verts/ALE Verts/ALE
46

Luxembourg Verts/ALE

For (1)

1

Estonia Verts/ALE

For (1)

1

Latvia Verts/ALE

1

Slovenia Verts/ALE

For (1)

1

Hungary Verts/ALE

2

Finland Verts/ALE

For (1)

1

Croatia Verts/ALE

For (1)

1

Lithuania Verts/ALE

For (1)

1

Sweden Verts/ALE

3

Austria Verts/ALE

3

Belgium Verts/ALE

2

Italy Verts/ALE

For (1)

1

Netherlands Verts/ALE

2

United Kingdom Verts/ALE

3
icon: GUE/NGL GUE/NGL
42

Ireland GUE/NGL

3

Cyprus GUE/NGL

2

Finland GUE/NGL

For (1)

1

Sweden GUE/NGL

For (1)

1

Denmark GUE/NGL

For (1)

1

Czechia GUE/NGL

2

Italy GUE/NGL

2

Netherlands GUE/NGL

2

United Kingdom GUE/NGL

1
icon: ENF ENF
33

Belgium ENF

Abstain (1)

1

Netherlands ENF

4

United Kingdom ENF

Against (1)

1

Poland ENF

Against (1)

1

Germany ENF

Against (1)

1
icon: NI NI
13

France NI

Against (1)

1

Denmark NI

Against (1)

1

Romania NI

Against (1)

1

United Kingdom NI

For (1)

1

Poland NI

Against (1)

1

Germany NI

For (1)

1
icon: EFDD EFDD
39

Lithuania EFDD

Against (1)

1

Sweden EFDD

2

Czechia EFDD

Against (1)

1

Poland EFDD

1

Germany EFDD

Against (1)

1
icon: ECR ECR
54

Greece ECR

For (1)

1

Cyprus ECR

Against (1)

1

Finland ECR

Against (1)

1

Croatia ECR

Against (1)

1

Lithuania ECR

Against (1)

1

Slovakia ECR

Against (1)

1

Czechia ECR

2

Italy ECR

Against (1)

1

Netherlands ECR

2

Bulgaria ECR

2

Romania ECR

Against (1)

1
icon: ALDE ALDE
64

Luxembourg ALDE

Against (1)

1

Estonia ALDE

3

Latvia ALDE

1

Slovenia ALDE

Against (1)

1

Croatia ALDE

Against (1)

1

Denmark ALDE

3

Portugal ALDE

1

Austria ALDE

Against (1)

1

Romania ALDE

3

United Kingdom ALDE

Against (1)

1
4
icon: S&D S&D
167

Ireland S&D

Against (1)

1

Cyprus S&D

2

Estonia S&D

Against (1)

1

Latvia S&D

Against (1)

1

Malta S&D

2

Hungary S&D

Against (1)

1

Finland S&D

2

Croatia S&D

2

Lithuania S&D

2

Denmark S&D

2
3

Czechia S&D

3

Netherlands S&D

3
icon: PPE PPE
191

Ireland PPE

3

Cyprus PPE

Against (1)

1

Luxembourg PPE

2

Estonia PPE

Against (1)

1

Finland PPE

2

Lithuania PPE

2

Denmark PPE

Against (1)

1

Belgium PPE

2

United Kingdom PPE

Against (1)

Abstain (1)

2

A8-0050/2018 - Paul Tang - Am 82 15/03/2018 12:21:39.000 #

2018/03/15 Outcome: -: 390, +: 238, 0: 21
IT ES EL PT RO DE BE DK AT EE LU FI SK HR LV LT IE SI MT CY SE HU CZ NL GB BG FR PL
Total
61
46
17
20
28
87
19
11
18
6
4
11
9
9
7
10
7
7
5
6
17
16
18
25
55
17
65
46
icon: S&D S&D
167

Denmark S&D

2

Estonia S&D

For (1)

1

Croatia S&D

2

Latvia S&D

1

Ireland S&D

For (1)

1

Malta S&D

2

Cyprus S&D

2

Hungary S&D

For (1)

1

Czechia S&D

3

Netherlands S&D

3

Bulgaria S&D

For (1)

Against (1)

4
icon: Verts/ALE Verts/ALE
46

Italy Verts/ALE

For (1)

1

Belgium Verts/ALE

2

Austria Verts/ALE

3

Estonia Verts/ALE

For (1)

1

Luxembourg Verts/ALE

For (1)

1

Finland Verts/ALE

For (1)

1

Croatia Verts/ALE

For (1)

1

Latvia Verts/ALE

1

Lithuania Verts/ALE

For (1)

1

Slovenia Verts/ALE

For (1)

1

Sweden Verts/ALE

3

Hungary Verts/ALE

2

Netherlands Verts/ALE

2

United Kingdom Verts/ALE

3
icon: GUE/NGL GUE/NGL
42

Italy GUE/NGL

2

Portugal GUE/NGL

For (1)

4

Denmark GUE/NGL

Abstain (1)

1

Finland GUE/NGL

For (1)

1

Ireland GUE/NGL

3

Cyprus GUE/NGL

2

Sweden GUE/NGL

Against (1)

1

Czechia GUE/NGL

2

Netherlands GUE/NGL

For (1)

Against (1)

2

United Kingdom GUE/NGL

Against (1)

1
icon: NI NI
13

Romania NI

Against (1)

1

Germany NI

Against (1)

1

Denmark NI

1
3

United Kingdom NI

Against (1)

1

France NI

Against (1)

1

Poland NI

Against (1)

1
icon: EFDD EFDD
39

Germany EFDD

Against (1)

1

Lithuania EFDD

Against (1)

1

Sweden EFDD

2

Czechia EFDD

Against (1)

1

Poland EFDD

1
icon: ENF ENF
33

Germany ENF

Against (1)

1

Belgium ENF

Against (1)

1

Netherlands ENF

4

United Kingdom ENF

Against (1)

1

Poland ENF

Against (1)

1
icon: ECR ECR
53

Italy ECR

Against (1)

1

Greece ECR

For (1)

1

Romania ECR

Against (1)

1

Finland ECR

Against (1)

1

Slovakia ECR

Against (1)

1

Croatia ECR

Against (1)

1

Lithuania ECR

Against (1)

1

Cyprus ECR

Against (1)

1

Czechia ECR

2

Netherlands ECR

2

Bulgaria ECR

2
icon: ALDE ALDE
64

Portugal ALDE

1

Romania ALDE

3
4

Denmark ALDE

For (1)

3

Austria ALDE

Against (1)

1

Estonia ALDE

3

Luxembourg ALDE

Against (1)

1

Croatia ALDE

Against (1)

1

Latvia ALDE

1

Slovenia ALDE

Against (1)

1

United Kingdom ALDE

Against (1)

1
icon: PPE PPE
190

Belgium PPE

For (1)

Abstain (1)

2

Denmark PPE

Against (1)

1

Estonia PPE

Against (1)

1

Luxembourg PPE

2

Finland PPE

2

Lithuania PPE

2

Ireland PPE

3

Cyprus PPE

Against (1)

1

United Kingdom PPE

Against (1)

1

A8-0050/2018 - Paul Tang - Am 78 15/03/2018 12:21:53.000 #

2018/03/15 Outcome: -: 370, 0: 144, +: 130
ES IT AT EL LU EE BE LT CY LV PT FI DK SK HR SI IE MT SE RO HU CZ BG NL FR DE GB PL
Total
45
61
17
16
4
6
19
10
6
7
19
11
11
9
9
7
7
5
17
27
16
18
17
25
64
87
55
47
icon: Verts/ALE Verts/ALE
46

Italy Verts/ALE

For (1)

1

Austria Verts/ALE

3

Luxembourg Verts/ALE

For (1)

1

Estonia Verts/ALE

For (1)

1

Belgium Verts/ALE

2

Lithuania Verts/ALE

For (1)

1

Latvia Verts/ALE

1

Finland Verts/ALE

For (1)

1

Croatia Verts/ALE

For (1)

1

Slovenia Verts/ALE

For (1)

1

Sweden Verts/ALE

3

Hungary Verts/ALE

2

Netherlands Verts/ALE

2

United Kingdom Verts/ALE

3
icon: S&D S&D
165

Estonia S&D

Abstain (1)

1

Lithuania S&D

2

Cyprus S&D

2

Latvia S&D

Abstain (1)

1

Finland S&D

2

Denmark S&D

2

Slovakia S&D

For (1)

3

Croatia S&D

2

Ireland S&D

Abstain (1)

1

Malta S&D

2

Sweden S&D

Against (2)

5

Hungary S&D

Abstain (1)

1

Czechia S&D

3

Bulgaria S&D

Against (1)

4

Netherlands S&D

3
icon: GUE/NGL GUE/NGL
40

Italy GUE/NGL

2

Cyprus GUE/NGL

Against (1)

2

Portugal GUE/NGL

For (1)

4

Finland GUE/NGL

For (1)

1

Denmark GUE/NGL

Against (1)

1

Ireland GUE/NGL

Against (2)

Abstain (1)

3

Sweden GUE/NGL

Against (1)

1

Czechia GUE/NGL

2

Netherlands GUE/NGL

For (1)

Abstain (1)

2

United Kingdom GUE/NGL

Against (1)

1
icon: EFDD EFDD
39

Lithuania EFDD

For (1)

1

Sweden EFDD

2

Czechia EFDD

Against (1)

1

Germany EFDD

Against (1)

1

Poland EFDD

1
icon: NI NI
13

Denmark NI

1

Romania NI

Against (1)

1

Hungary NI

Abstain (1)

3

France NI

Against (1)

1

Germany NI

Against (1)

1

United Kingdom NI

Against (1)

1

Poland NI

Against (1)

1
icon: ENF ENF
32

Austria ENF

Against (1)

3

Belgium ENF

Against (1)

1

Netherlands ENF

4

Germany ENF

Against (1)

1

United Kingdom ENF

Against (1)

1

Poland ENF

Against (1)

1
icon: ALDE ALDE
64

Austria ALDE

Against (1)

1

Luxembourg ALDE

Against (1)

1

Estonia ALDE

3

Latvia ALDE

1

Portugal ALDE

1

Denmark ALDE

3

Croatia ALDE

Against (1)

1

Slovenia ALDE

Against (1)

1

Romania ALDE

3
4

United Kingdom ALDE

Against (1)

1
icon: ECR ECR
54

Italy ECR

Against (1)

1

Greece ECR

For (1)

1

Lithuania ECR

Against (1)

1

Cyprus ECR

Against (1)

1

Finland ECR

Against (1)

1

Slovakia ECR

Against (1)

1

Croatia ECR

Against (1)

1

Romania ECR

Against (1)

1

Czechia ECR

2

Bulgaria ECR

2

Netherlands ECR

2
icon: PPE PPE
189

Luxembourg PPE

2

Estonia PPE

Against (1)

1

Belgium PPE

Against (1)

Abstain (1)

2

Lithuania PPE

2

Cyprus PPE

Against (1)

1

Finland PPE

2

Denmark PPE

Against (1)

1

Ireland PPE

3

United Kingdom PPE

Against (1)

1

A8-0050/2018 - Paul Tang - Am 79 15/03/2018 12:22:03.000 #

2018/03/15 Outcome: -: 360, +: 275, 0: 11
IT ES EL PT DE IE CY RO FI DK LT AT EE LU BE HR LV SK MT SI HU SE CZ GB BG NL FR PL
Total
61
45
17
20
87
7
6
28
11
11
10
18
6
4
18
9
7
8
4
7
15
17
18
56
17
25
65
47
icon: S&D S&D
165

Ireland S&D

For (1)

1

Cyprus S&D

For (1)

Abstain (1)

2

Denmark S&D

2

Estonia S&D

For (1)

1

Croatia S&D

2

Latvia S&D

1

Slovakia S&D

2

Malta S&D

Against (1)

1

Hungary S&D

For (1)

1

Czechia S&D

3

Netherlands S&D

3
icon: Verts/ALE Verts/ALE
46

Italy Verts/ALE

For (1)

1

Finland Verts/ALE

For (1)

1

Lithuania Verts/ALE

For (1)

1

Austria Verts/ALE

3

Estonia Verts/ALE

For (1)

1

Luxembourg Verts/ALE

For (1)

1

Belgium Verts/ALE

2

Croatia Verts/ALE

For (1)

1

Latvia Verts/ALE

1

Slovenia Verts/ALE

For (1)

1

Hungary Verts/ALE

2

Sweden Verts/ALE

3

United Kingdom Verts/ALE

3

Netherlands Verts/ALE

2
icon: GUE/NGL GUE/NGL
42

Italy GUE/NGL

2

Ireland GUE/NGL

3

Cyprus GUE/NGL

2

Finland GUE/NGL

For (1)

1

Denmark GUE/NGL

For (1)

1

Sweden GUE/NGL

For (1)

1

Czechia GUE/NGL

2

United Kingdom GUE/NGL

1

Netherlands GUE/NGL

2
icon: EFDD EFDD
39

Germany EFDD

Against (1)

1

Lithuania EFDD

For (1)

1

Sweden EFDD

2

Czechia EFDD

Against (1)

1

Poland EFDD

1
icon: NI NI
12

Germany NI

For (1)

1

Romania NI

Against (1)

1

Denmark NI

1

Hungary NI

For (1)

Abstain (1)

2

United Kingdom NI

Abstain (1)

1

France NI

Against (1)

1

Poland NI

Against (1)

1
icon: ENF ENF
33

Germany ENF

Against (1)

1

Belgium ENF

For (1)

1

United Kingdom ENF

Against (1)

1

Netherlands ENF

4

Poland ENF

Abstain (1)

1
icon: ECR ECR
54

Italy ECR

Against (1)

1

Greece ECR

For (1)

1

Cyprus ECR

Against (1)

1

Romania ECR

Against (1)

1

Finland ECR

Against (1)

1

Lithuania ECR

Against (1)

1

Croatia ECR

Against (1)

1

Slovakia ECR

Against (1)

1

Czechia ECR

2

Bulgaria ECR

2

Netherlands ECR

2
icon: ALDE ALDE
62

Portugal ALDE

1
4

Romania ALDE

3

Denmark ALDE

For (1)

3

Austria ALDE

Against (1)

1

Estonia ALDE

3

Luxembourg ALDE

Against (1)

1

Croatia ALDE

Against (1)

1

Latvia ALDE

1

Slovenia ALDE

Against (1)

1

United Kingdom ALDE

Against (1)

1
icon: PPE PPE
191

Ireland PPE

3

Cyprus PPE

Against (1)

1

Finland PPE

2

Denmark PPE

Against (1)

1

Lithuania PPE

2

Estonia PPE

Against (1)

1

Luxembourg PPE

2

Belgium PPE

Against (1)

Abstain (1)

2

United Kingdom PPE

Against (1)

Abstain (1)

2

A8-0050/2018 - Paul Tang - Am 91 15/03/2018 12:22:14.000 #

2018/03/15 Outcome: -: 395, 0: 149, +: 104
ES EL AT LU PT EE FI SK LV HR SI MT LT CY IE DK BE RO HU BG NL IT CZ SE DE FR GB PL
Total
46
17
18
4
20
6
11
8
7
9
7
5
10
6
7
10
19
28
16
17
25
61
18
17
88
65
55
46
icon: Verts/ALE Verts/ALE
46

Austria Verts/ALE

3

Luxembourg Verts/ALE

For (1)

1

Estonia Verts/ALE

For (1)

1

Finland Verts/ALE

For (1)

1

Latvia Verts/ALE

1

Croatia Verts/ALE

For (1)

1

Slovenia Verts/ALE

For (1)

1

Lithuania Verts/ALE

For (1)

1

Belgium Verts/ALE

2

Hungary Verts/ALE

2

Netherlands Verts/ALE

2

Italy Verts/ALE

For (1)

1

Sweden Verts/ALE

3

United Kingdom Verts/ALE

3
icon: GUE/NGL GUE/NGL
42

Finland GUE/NGL

For (1)

1

Cyprus GUE/NGL

2

Ireland GUE/NGL

3

Denmark GUE/NGL

Against (1)

1

Netherlands GUE/NGL

For (1)

Abstain (1)

2

Italy GUE/NGL

2

Czechia GUE/NGL

2

Sweden GUE/NGL

Against (1)

1

United Kingdom GUE/NGL

Against (1)

1
icon: S&D S&D
168

Estonia S&D

Abstain (1)

1

Finland S&D

2

Slovakia S&D

For (1)

3

Latvia S&D

Abstain (1)

1

Croatia S&D

2

Malta S&D

2

Lithuania S&D

2

Cyprus S&D

2

Ireland S&D

Abstain (1)

1

Denmark S&D

2

Hungary S&D

Against (1)

1

Bulgaria S&D

Against (1)

4

Netherlands S&D

3

Czechia S&D

3

Sweden S&D

Abstain (1)

5
icon: NI NI
13

Denmark NI

Against (1)

1

Romania NI

Against (1)

1
3

Germany NI

Against (1)

1

France NI

Against (1)

1

United Kingdom NI

Against (1)

1

Poland NI

Against (1)

1
icon: EFDD EFDD
39

Lithuania EFDD

Against (1)

1

Czechia EFDD

Against (1)

1

Sweden EFDD

2

Germany EFDD

Against (1)

1

Poland EFDD

1
icon: ENF ENF
33

Belgium ENF

Against (1)

1

Netherlands ENF

4

Germany ENF

Against (1)

1

United Kingdom ENF

Against (1)

1

Poland ENF

Against (1)

1
icon: ECR ECR
54

Greece ECR

For (1)

1

Finland ECR

Against (1)

1

Slovakia ECR

Against (1)

1

Croatia ECR

Against (1)

1

Lithuania ECR

Against (1)

1

Cyprus ECR

Against (1)

1

Romania ECR

Against (1)

1

Bulgaria ECR

2

Netherlands ECR

2

Italy ECR

Against (1)

1

Czechia ECR

2
icon: ALDE ALDE
63

Austria ALDE

Against (1)

1

Luxembourg ALDE

Against (1)

1

Portugal ALDE

1

Estonia ALDE

3

Latvia ALDE

1

Croatia ALDE

Against (1)

1

Slovenia ALDE

Against (1)

1

Denmark ALDE

2

Romania ALDE

3
4

United Kingdom ALDE

Against (1)

1
icon: PPE PPE
188

Luxembourg PPE

2

Estonia PPE

Against (1)

1

Finland PPE

2

Lithuania PPE

2

Cyprus PPE

Against (1)

1

Ireland PPE

3

Denmark PPE

Against (1)

1

Belgium PPE

Against (1)

Abstain (1)

2

United Kingdom PPE

Against (1)

1

A8-0050/2018 - Paul Tang - Am 80 15/03/2018 12:22:24.000 #

2018/03/15 Outcome: -: 350, +: 156, 0: 139
IT ES EL GB IE AT CY LU EE LT PT FI LV DK HU SK HR SI MT CZ SE BE RO BG NL DE FR PL
Total
61
46
16
55
7
17
6
4
6
10
19
11
7
11
15
9
9
7
5
17
17
19
28
17
25
87
65
47
icon: Verts/ALE Verts/ALE
46

Italy Verts/ALE

For (1)

1

United Kingdom Verts/ALE

3

Austria Verts/ALE

3

Luxembourg Verts/ALE

For (1)

1

Estonia Verts/ALE

For (1)

1

Lithuania Verts/ALE

For (1)

1

Finland Verts/ALE

For (1)

1

Latvia Verts/ALE

1

Hungary Verts/ALE

2

Croatia Verts/ALE

For (1)

1

Slovenia Verts/ALE

For (1)

1

Sweden Verts/ALE

3

Belgium Verts/ALE

2

Netherlands Verts/ALE

2
icon: GUE/NGL GUE/NGL
42

Italy GUE/NGL

2

United Kingdom GUE/NGL

1

Ireland GUE/NGL

3

Cyprus GUE/NGL

2

Finland GUE/NGL

For (1)

1

Denmark GUE/NGL

For (1)

1

Czechia GUE/NGL

2

Sweden GUE/NGL

For (1)

1

Netherlands GUE/NGL

2
icon: EFDD EFDD
39

Lithuania EFDD

For (1)

1

Czechia EFDD

For (1)

1

Sweden EFDD

2

Germany EFDD

Against (1)

1

Poland EFDD

1
icon: S&D S&D
166

Greece S&D

Abstain (1)

3

Ireland S&D

Abstain (1)

1

Cyprus S&D

2

Estonia S&D

Abstain (1)

1

Lithuania S&D

2

Finland S&D

2

Latvia S&D

Abstain (1)

1

Denmark S&D

2

Hungary S&D

Abstain (1)

1

Slovakia S&D

For (1)

3

Croatia S&D

2

Malta S&D

2

Czechia S&D

3

Sweden S&D

Abstain (1)

5

Netherlands S&D

3
icon: NI NI
13

United Kingdom NI

Against (1)

1

Denmark NI

1

Hungary NI

Abstain (1)

3

Romania NI

Against (1)

1

Germany NI

For (1)

1

France NI

Against (1)

1

Poland NI

Against (1)

1
icon: ENF ENF
33

United Kingdom ENF

Against (1)

1

Belgium ENF

For (1)

1

Netherlands ENF

4

Germany ENF

Against (1)

1

Poland ENF

Against (1)

1
icon: ECR ECR
54

Italy ECR

Against (1)

1

Greece ECR

For (1)

1

Cyprus ECR

Against (1)

1

Lithuania ECR

Against (1)

1

Finland ECR

Against (1)

1

Slovakia ECR

Against (1)

1

Croatia ECR

Against (1)

1

Czechia ECR

2

Romania ECR

Against (1)

1

Bulgaria ECR

2

Netherlands ECR

2
icon: ALDE ALDE
64

United Kingdom ALDE

Against (1)

1

Austria ALDE

Against (1)

1

Luxembourg ALDE

Against (1)

1

Estonia ALDE

3

Portugal ALDE

1

Latvia ALDE

1

Denmark ALDE

3

Croatia ALDE

Against (1)

1

Slovenia ALDE

Against (1)

1

Romania ALDE

3
4
icon: PPE PPE
186

United Kingdom PPE

Against (1)

1

Ireland PPE

3

Cyprus PPE

Against (1)

1

Luxembourg PPE

2

Estonia PPE

Against (1)

1

Lithuania PPE

2

Finland PPE

2

Denmark PPE

Against (1)

1

Belgium PPE

2

A8-0050/2018 - Paul Tang - Proposition de la Commission 15/03/2018 12:22:46.000 #

2018/03/15 Outcome: +: 451, -: 141, 0: 59
DE IT FR ES RO AT PT HU BG CZ BE LT FI SI PL SK EE HR LU EL LV DK SE IE CY MT NL GB
Total
88
61
65
46
28
18
20
16
17
18
19
10
11
7
47
9
6
9
4
17
7
11
15
7
6
6
25
56
icon: S&D S&D
167

Hungary S&D

For (1)

1

Czechia S&D

3

Estonia S&D

For (1)

1

Croatia S&D

2

Latvia S&D

1

Denmark S&D

2

Sweden S&D

Against (1)

3

Ireland S&D

For (1)

1

Cyprus S&D

2

Malta S&D

3

Netherlands S&D

3
icon: PPE PPE
191

Belgium PPE

2

Finland PPE

2

Estonia PPE

For (1)

1

Luxembourg PPE

2

Denmark PPE

Abstain (1)

1

Ireland PPE

3

Cyprus PPE

Against (1)

1

United Kingdom PPE

2
icon: ALDE ALDE
64

Romania ALDE

3

Austria ALDE

For (1)

1

Portugal ALDE

1

Slovenia ALDE

For (1)

1

Estonia ALDE

Abstain (1)

3

Croatia ALDE

Against (1)

1

Luxembourg ALDE

For (1)

1

Latvia ALDE

1

Denmark ALDE

Abstain (1)

3

United Kingdom ALDE

1
icon: Verts/ALE Verts/ALE
46

Italy Verts/ALE

For (1)

1

Austria Verts/ALE

3

Hungary Verts/ALE

2

Belgium Verts/ALE

2

Lithuania Verts/ALE

For (1)

1

Finland Verts/ALE

For (1)

1

Slovenia Verts/ALE

For (1)

1

Estonia Verts/ALE

For (1)

1

Croatia Verts/ALE

For (1)

1

Luxembourg Verts/ALE

For (1)

1

Latvia Verts/ALE

1

Sweden Verts/ALE

3

Netherlands Verts/ALE

2

United Kingdom Verts/ALE

3
icon: NI NI
13

Germany NI

Against (1)

1

France NI

1

Romania NI

Against (1)

1
3

Poland NI

Against (1)

1

Denmark NI

1

United Kingdom NI

Against (1)

1
icon: EFDD EFDD
39

Germany EFDD

Against (1)

1

Czechia EFDD

Against (1)

1

Lithuania EFDD

For (1)

1

Poland EFDD

1

Sweden EFDD

2
icon: GUE/NGL GUE/NGL
42

Italy GUE/NGL

2

France GUE/NGL

3

Portugal GUE/NGL

Abstain (1)

4

Czechia GUE/NGL

2

Finland GUE/NGL

For (1)

1

Denmark GUE/NGL

Against (1)

1

Sweden GUE/NGL

Against (1)

1

Ireland GUE/NGL

3

Cyprus GUE/NGL

2

Netherlands GUE/NGL

2

United Kingdom GUE/NGL

Against (1)

1
icon: ENF ENF
33

Germany ENF

Against (1)

1

Belgium ENF

Against (1)

1

Poland ENF

Against (1)

1

Netherlands ENF

4

United Kingdom ENF

Against (1)

1
icon: ECR ECR
54

Italy ECR

Against (1)

1

Romania ECR

For (1)

1

Bulgaria ECR

2

Czechia ECR

2

Lithuania ECR

Against (1)

1

Finland ECR

Against (1)

1

Slovakia ECR

Against (1)

1

Croatia ECR

Against (1)

1

Greece ECR

Abstain (1)

1

Cyprus ECR

Against (1)

1

Netherlands ECR

2
AmendmentsDossier
380 2016/0337(CNS)
2017/05/15 JURI 35 amendments...
source: 604.720
2017/09/29 ECON 345 amendments...
source: 609.574

History

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

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  • date: 2018-05-24T00:00:00 docs: url: /oeil/spdoc.do?i=30813&j=0&l=en title: SP(2018)242 type: Commission response to text adopted in plenary
  • date: 2016-12-22T00:00:00 docs: url: http://www.connefof.europarl.europa.eu/connefof/app/exp/COM(2016)0685 title: COM(2016)0685 type: Contribution body: DE_BUNDESRAT
  • date: 2016-12-21T00:00:00 docs: url: http://www.connefof.europarl.europa.eu/connefof/app/exp/COM(2016)0685 title: COM(2016)0685 type: Contribution body: ES_PARLIAMENT
  • date: 2016-12-22T00:00:00 docs: url: http://www.connefof.europarl.europa.eu/connefof/app/exp/COM(2016)0685 title: COM(2016)0685 type: Contribution body: PT_PARLIAMENT
  • date: 2017-01-24T00:00:00 docs: url: http://www.connefof.europarl.europa.eu/connefof/app/exp/COM(2016)0685 title: COM(2016)0685 type: Contribution body: AT_BUNDESRAT
  • date: 2017-04-04T00:00:00 docs: url: http://www.connefof.europarl.europa.eu/connefof/app/exp/COM(2016)0685 title: COM(2016)0685 type: Contribution body: CY_PARLIAMENT
  • date: 2017-05-31T00:00:00 docs: url: http://www.connefof.europarl.europa.eu/connefof/app/exp/COM(2016)0685 title: COM(2016)0685 type: Contribution body: RO_CHAMBER
  • date: 2017-03-14T00:00:00 docs: url: http://www.connefof.europarl.europa.eu/connefof/app/exp/COM(2016)0685 title: COM(2016)0685 type: Contribution body: CZ_SENATE
  • date: 2017-01-17T00:00:00 docs: url: http://www.connefof.europarl.europa.eu/connefof/app/exp/COM(2016)0685 title: COM(2016)0685 type: Contribution body: UK_HOUSE-OF-COMMONS
  • date: 2019-01-11T00:00:00 docs: url: http://www.connefof.europarl.europa.eu/connefof/app/exp/COM(2016)0685 title: COM(2016)0685 type: Contribution body: FR_ASSEMBLY
events
  • date: 2016-10-25T00:00:00 type: Legislative proposal published body: EC docs: url: http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/com/2016/0685/COM_COM(2016)0685(ANN)_EN.pdf title: COM(2016)0685 url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2016&nu_doc=0685 title: EUR-Lex summary: PURPOSE: to present a re-launched proposal on a Common Corporate Tax Base to ensure a corporate tax system that encourages growth and fairness in the internal market. PROPOSED ACT: Council Directive. ROLE OF THE EUROPEAN PARLIAMENT: the Council adopts the act after consulting Parliament but without being obliged to follow the latter’s opinion. BACKGROUND: currently, businesses with cross-border activity have to comply with up to 28 divergent corporate tax systems. Generally, corporate income is taxed at national level, but the economic environment has become more globalised, mobile and digital. Business models and corporate structures are more complex, making it easier to shift profits. In March 2011, the Commission proposed a directive for a Common Consolidated Corporate Tax Base (CCCTB). The proposal, which is still pending in Council, aims to provide companies with a single set of corporate tax rules for doing business across the internal market, thereby facilitating their cross-border activity. The discussions in Council since 2011 have shown that the CCCTB proposal is unlikely to get adopted, in its entirety, without a staged approach. The Commission, in its action plan of June 2015, advocated a step-by-step approach to the CCCTB . Considering the need to act swiftly in order to ensure a proper functioning of the internal market by making it, on the one hand, friendlier to trade and investment and, on the other hand, more resilient to tax avoidance schemes, the Commission considers it necessary to divide the ambitious CCCTB initiative into two separate proposals. It proposes, at a first stage, rules on a common corporate tax base before addressing, at a second stage, the issue of consolidation. This proposal for a Directive focuses on the 'first step' of the staged approach. It is thus limited to the elements of the common base, i.e. the rules for calculating the corporate tax base. Consolidation will be addressed in a separate proposal for a directive (i.e. second step), due for examination at a second stage, i.e. after the elements of the common base have politically been agreed. Until then, the 2011 proposal for a CCCTB will remain pending for examination in Council . The Commission will submit the two proposals, i.e. for a common corporate tax base and a CCCTB, simultaneously and as part of a single initiative. The proposal of 2011 will be withdrawn at the same time as the Commission adopts the new proposals. This initiative on re-launching the CCCTB features prominently in the Commission’s larger project in the field of fairer taxation. It will be presented at the same time as the proposal for a directive on hybrid mismatches involving third countries (which will amend the Directive tax avoidance) and a directive on dispute settlement. IMPACT ASSESSMENT: the main policy option that has been considered is a proposal for a common consolidated corporate tax base, but the implications of the first stage without consolidation have also been assessed. A key choice to be made relates to the scope of such a tax base, i.e. to whom it would apply. Valuing the different options has led to a preferred option: a CCCTB mandatory for large companies, equipped with an 'Allowance for Growth and Investment' and with an allowance for R&D expenses. With regard to the economic benefits, a common corporate tax base with cross-border loss relief and an allowance for growth and investment would lead to an increase in investment and employment of up to 3.6% and 0.5%, respectively. Overall, growth would increase by up to 1.3%. CONTENT : this proposal is the 'first step' (common corporate tax base) in a 2-stage approach towards an EU-wide corporate tax system and lays down common corporate tax rules for computing the tax base of companies and permanent establishments in the Union. The current initiative includes points that were not in the 2011 proposal: Scope: in contrast to the proposal of 2011, which laid down an optional system for all, this proposal will be mandatory for groups of companies beyond a certain size (whose consolidated turnover is above EUR 750 million). Furthermore, to reach a degree of coherence between the two steps (i.e. common corporate tax base and CCCTB), companies will be required to meet the conditions for consolidation in order to fall within the mandatory scope of the common base. These common rules will also be available, as an option, for the companies that do not comply with these conditions. Tax base: this is designed broadly. All revenues will be taxable unless expressly exempted. Income consisting in dividends or proceeds from the disposal of shares held in a company outside the group will be exempt for participations of at least 10%, in order to prevent the double taxation of foreign direct investment. In the same vein, the profits of permanent establishments will also be exempt from tax in the state of the head office. Taxable revenues will be reduced by business expenses and certain other items. To support innovation in the economy, this re-launched initiative introduces a super-deduction for research and development costs into the R&D regime set out in the proposal of 2011. In addition, taxpayers will be entitled, for R&D expenditure up to EUR 20 000 000, to a yearly extra super-deduction of 50%. To the extent that R&D expenditure go beyond EUR 20 000 000, taxpayers may deduct 25% of the exceeding amount. The proposal will also grant an enhanced super-deduction for small starting companies without associated enterprises, which are particularly innovative (a category that will in particular cover start-ups). Interest limitation rule : this new rule (not in the proposal of 2011) features in the Anti-Tax Avoidance Directive. It limits the deductibility of interest (and other financial) costs, in order to discourage practices of profit shifting towards low-tax countries. Allowance for Growth and Investment : the proposal aims to tackle the asymmetry whereby interest paid out on loans is deductible (subject to some limits) from taxpayers' common base whilst this is not the case for profit distributions. This is a definitive advantage in favour of financing through debt as opposed to equity. Given the risks that such a situation entails for the indebtedness of companies, the proposal includes a rule against debt bias. Taxpayers will be given an allowance for growth and investment according to which increases in their equity will be deductible from their taxable base subject to certain conditions, such as measures against potential cascading effects and anti-tax avoidance rules. 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: 2016-11-24T00:00:00 type: Committee referral announced in Parliament, 1st reading/single reading body: EP
  • date: 2016-12-06T00:00:00 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=3506*&MEET_DATE=06/12/2016 title: 3506
  • date: 2017-05-23T00:00:00 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=3543*&MEET_DATE=23/05/2017 title: 3543
  • date: 2018-02-21T00:00:00 type: Vote in committee, 1st reading/single reading body: EP
  • date: 2018-03-01T00:00:00 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=A8-2018-0050&language=EN title: A8-0050/2018 summary: The Committee on Economic and Monetary Affairs adopted, following Parliament’s consultation, the report by Paul TANG (S&D, NL) on the proposal for a Council directive on a Common Corporate Tax Base. The committee recommended that the European Parliament approve the Commission proposal subject to the following amendments: The report noted that in times of globalisation and digitalisation, taxation of in particular financial and intellectual capital on a source base is becoming increasingly harder to retrace and easier to manipulate. The mainstream digitalisation of many sectors of the economy coupled with the fast developing digital economy calls into question the suitability of the Union corporate tax models. Subject matter : Members are calling for a Directive which establishes a system of a common base for the taxation in the Union of certain companies and lays down rules for the calculation of that base, including rules on measures to prevent tax avoidance and on measures relating to the international dimension of the proposed tax system. Considering the need to act swiftly in order to ensure a proper functioning of the internal market by making it, on the one hand, friendlier to trade and investment and, on the other hand, more resilient to tax avoidance schemes, it is very important to ensure simultaneous entry into force of the Directive on a Common Corporate Tax Base and the Directive on a Common Consolidated Corporate Tax Base . Because such a change of regime is a significant step in the completion of the internal market, it needs flexibility in order to be properly executed from the outset. Permanent establishment in a Member State of a taxpayer who is resident for tax purposes in the Union : the rules of this Directive shall apply to a company that is established under the laws of a Member State, including its permanent and digital permanent establishments in other Member States, where the company meets specific conditions, in particular, that they belong to a consolidated group for financial accounting purposes with a total consolidated group revenue that exceeded EUR 750 million during the financial year preceding the relevant financial year. That threshold shall be lowered to zero over a maximum period of seven years . The amended text stipulates that a taxpayer shall be considered to have a permanent establishment which includes a digital permanent establishment in a Member State other than the jurisdiction in which it is resident for tax purposes when it has a fixed place of business or a digital presence in that other Member State through which it carries on its business, wholly or partly. If a taxpayer resident in one jurisdiction provides access to or offers a digital platform such as an electronic application, database, online marketplace, or storage room, or offers search engine or advertising services on a website or in an electronic application, that taxpayer shall be deemed to have a digital permanent establishment in a Member State other than the jurisdiction in which it is resident for tax purposes if the total amount of revenue of the taxpayer or associated enterprise due to remote transactions generated from aforementioned digital platforms in the non-resident jurisdiction exceeding EUR 5 000 000 per year in a Member State other than the jurisdiction in which the taxpayer is resident for tax purposes, under certain circumstances. A taxpayer shall be required to disclose to the tax authorities all information relevant to the determination of permanent establishment or digital permanent establishment. Deductible expenses : for research and development costs not exceeding EUR 20 000 000 and that relate to staff including wages, subcontractors agency workers and freelancers, the taxpayer shall receive a tax credit of 10 % of the costs incurred. Specific exemptions : Members sought to include a new Article which stipulates that earnings retained to a reserve by cooperatives and consortia, both during the current activity of a company and after its expiration, as well as the benefits granted by cooperatives and consortia to their own members, are deductible whenever the deductibility is allowed by fiscal national law. Member States may exclude from the scope an entity or permanent establishment: with accounting profits of no more than EUR 750 000, and non-trading income of no more than EUR 75 000; or of which the accounting profits amount to no more than 10 percent of its operating costs for the tax period. European tax identification number : the Commission is called on to present a legislative proposal for a harmonised, common European taxpayer identification number by 31 December 2018, in order to make automatic exchange of tax information more efficient and reliable within the Union. Mandatory automatic exchange of information on tax matters : in order to guarantee full transparency and the proper implementation of this Directive, the exchange of information on tax matters shall be automatic and mandatory, as laid down by Council Directive 2011/16/EU. Member States shall allocate adequate staff, expertise and budget resources to their national tax administrations as well as resources for the training of tax administration staff focusing on cross-border tax cooperation, and on automatic exchange of information in order to ensure full implementation of this Directive. Measures against tax treaty abuses : the amended text called on Member States to amend their bilateral tax treaties in accordance with this Directive to ensure such treaties contain all of the following: (i) a clause ensuring that both parties to the treaty undertake to laying down measures whereby tax is to be paid where economic activities are taking place and where value is created; (ii) an addendum to clarify that the objective of bilateral treaties, beyond avoiding double taxation is also to fight tax evasion and aggressive tax planning; (iii) a clause for a principal purpose test based on a general anti-avoidance rule. Reporting : the Commission shall, 10 years after the entry into force of this Directive, review its application and report to the European Parliament and the Council on the operation of this Directive. It shall communicate its findings in a report to the European Parliament and Member States with the aim of taking those findings into account for the design and implementation of national corporate tax systems accompanied, if appropriate, by a legislative proposal to amend this Directive.
  • date: 2018-03-14T00:00:00 type: Debate in Parliament body: EP docs: url: http://www.europarl.europa.eu/sides/getDoc.do?secondRef=TOC&language=EN&reference=20180314&type=CRE title: Debate in Parliament
  • date: 2018-03-15T00:00:00 type: Results of vote in Parliament body: EP docs: url: https://oeil.secure.europarl.europa.eu/oeil/popups/sda.do?id=30813&l=en title: Results of vote in Parliament
  • date: 2018-03-15T00:00:00 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-2018-0088 title: T8-0088/2018 summary: The European Parliament adopted by 451 to 141, with 59 abstentions, following Parliament’s consultation, a legislative resolution on the proposal for a Council directive on a Common Corporate Tax Base. Parliament approved the Commission proposal subject to the following amendments: Members noted that in times of globalisation and digitalisation, taxation of in particular financial and intellectual capital on a source base is becoming increasingly harder to retrace and easier to manipulate. The mainstream digitalisation of many sectors of the economy coupled with the fast developing digital economy calls into question the suitability of the Union corporate tax models. Subject matter : Parliament called a Directive which establishes a system of a common base for the taxation in the Union of certain companies and lays down rules for the calculation of that base, including rules on measures to prevent tax avoidance and on measures relating to the international dimension of the proposed tax system. Considering the need to act swiftly in order to ensure a proper functioning of the internal market by making it, on the one hand, friendlier to trade and investment and, on the other hand, more resilient to tax avoidance schemes, Members stated the need to ensure simultaneous entry into force of the Directive on a Common Corporate Tax Base and the Directive on a Common Consolidated Corporate Tax Base. Once implemented in all Member States, a CCCTB would ensure that taxes are paid where profits are generated and where companies have permanent establishment. Digital presence in a country to determine taxable profits : the rules of this Directive shall apply to a company that is established under the laws of a Member State, including its permanent and digital permanent establishments in other Member States, where the company meets specific conditions, in particular, that they belong to a consolidated group for financial accounting purposes with a total consolidated group revenue that exceeded EUR 750 million during the financial year preceding the relevant financial year. That threshold shall be lowered to zero over a maximum period of seven years . The amended text stipulates that a taxpayer shall be considered to have a permanent establishment which includes a digital permanent establishment in a Member State other than the jurisdiction in which it is resident for tax purposes when it has a fixed place of business or a digital presence in that other Member State through which it carries on its business, wholly or partly. If a taxpayer resident in one jurisdiction provides access to or offers a digital platform such as an electronic application, database, online marketplace, or storage room, or offers search engine or advertising services on a website or in an electronic application, that taxpayer shall be deemed to have a digital permanent establishment in a Member State other than the jurisdiction in which it is resident for tax purposes if the total amount of revenue of the taxpayer or associated enterprise due to remote transactions generated from aforementioned digital platforms in the non-resident jurisdiction exceeds EUR 5 million per year in the jurisdiction where he does not reside, and provided that the monthly number of individual users domiciled in a Member State other than the jurisdiction in which the taxpayer is resident for tax purposes have logged in or visited the taxpayer's digital platform is at least or equal to a 1000. A taxpayer shall be required to disclose to the tax authorities all information relevant to the determination of permanent establishment or digital permanent establishment. Deductible expenses : for research and development costs not exceeding EUR 20 million and that relate to staff including wages, subcontractors agency workers and freelancers, the taxpayer shall receive a tax credit of 10% of the costs incurred. Exceeding borrowing costs shall be deductible in the tax year in which they are incurred for maximum of 10% of the taxpayer's earnings before interest, tax, depreciation and amortisation ('EBITDA') or for a maximum amount of EUR 1 million , whichever is higher. Specific exemptions : Parliament introduced a new Article which stipulates that earnings retained to a reserve by cooperatives and consortia, both during the current activity of a company and after its expiration, as well as the benefits granted by cooperatives and consortia to their own members, are deductible whenever the deductibility is allowed by fiscal national law. Losses incurred in a tax year by a resident taxpayer or a permanent establishment of a non-resident taxpayer may be carried forward and deducted in subsequent tax years, up to a maximum period of five years . Controlled foreign companies : an entity, or a permanent establishment of which the profits are not subject to tax or are exempt from tax in the Member State of its head office’, shall be treated as a controlled foreign company where the profits of the entity are subject to a corporate tax rate lower than 15 %; that rate shall be revised each year in line with economic developments in world trade. European tax identification number : the Commission is called on to present a legislative proposal for a harmonised, common European taxpayer identification number by 31 December 2018, in order to make automatic exchange of tax information more efficient and reliable within the Union. Mandatory automatic exchange of information on tax matters : in order to guarantee full transparency and the proper implementation of this Directive, the exchange of information on tax matters shall be automatic and mandatory, as laid down by Council Directive 2011/16/EU . Member States shall allocate adequate staff, expertise and budget resources to their national tax administrations as well as resources for the training of tax administration staff focusing on cross-border tax cooperation, and on automatic exchange of information in order to ensure full implementation of this Directive. Measures against tax treaty abuses : the amended text called on Member States to amend their bilateral tax treaties in accordance with this Directive to ensure such treaties contain all of the following: (i) a clause ensuring that both parties to the treaty undertake to laying down measures whereby tax is to be paid where economic activities are taking place and where value is created ; (ii) an addendum to clarify that the objective of bilateral treaties, beyond avoiding double taxation is also to fight tax evasion and aggressive tax planning; (iii) a clause for a principal purpose test based on a general anti-avoidance rule. Reporting : the Commission shall, 10 years after the entry into force. It shall communicate its findings in a report to the European Parliament and Member States with the aim of taking those findings into account for the design and implementation of national corporate tax systems accompanied, if appropriate, by a legislative proposal to amend this Directive.
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  • PURPOSE: to present a re-launched proposal on a Common Corporate Tax Base to ensure a corporate tax system that encourages growth and fairness in the internal market.

    PROPOSED ACT: Council Directive.

    ROLE OF THE EUROPEAN PARLIAMENT: the Council adopts the act after consulting Parliament but without being obliged to follow the latter’s opinion.

    BACKGROUND: currently, businesses with cross-border activity have to comply with up to 28 divergent corporate tax systems. Generally, corporate income is taxed at national level, but the economic environment has become more globalised, mobile and digital. Business models and corporate structures are more complex, making it easier to shift profits.

    In March 2011, the Commission proposed a directive for a Common Consolidated Corporate Tax Base (CCCTB). The proposal, which is still pending in Council, aims to provide companies with a single set of corporate tax rules for doing business across the internal market, thereby facilitating their cross-border activity.

    The discussions in Council since 2011 have shown that the CCCTB proposal is unlikely to get adopted, in its entirety, without a staged approach. The Commission, in its action plan of June 2015, advocated a step-by-step approach to the CCCTB.

    Considering the need to act swiftly in order to ensure a proper functioning of the internal market by making it, on the one hand, friendlier to trade and investment and, on the other hand, more resilient to tax avoidance schemes, the Commission considers it necessary to divide the ambitious CCCTB initiative into two separate proposals. It proposes, at a first stage, rules on a common corporate tax base before addressing, at a second stage, the issue of consolidation.

    This proposal for a Directive focuses on the 'first step' of the staged approach. It is thus limited to the elements of the common base, i.e. the rules for calculating the corporate tax base. Consolidation will be addressed in a separate proposal for a directive (i.e. second step), due for examination at a second stage, i.e. after the elements of the common base have politically been agreed. Until then, the 2011 proposal for a CCCTB will remain pending for examination in Council. The Commission will submit the two proposals, i.e. for a common corporate tax base and a CCCTB, simultaneously and as part of a single initiative. The proposal of 2011 will be withdrawn at the same time as the Commission adopts the new proposals.

    This initiative on re-launching the CCCTB features prominently in the Commission’s larger project in the field of fairer taxation. It will be presented at the same time as the proposal for a directive on hybrid mismatches involving third countries (which will amend the Directive tax avoidance) and a directive on dispute settlement. 

    IMPACT ASSESSMENT: the main policy option that has been considered is a proposal for a common consolidated corporate tax base, but the implications of the first stage without consolidation have also been assessed. A key choice to be made relates to the scope of such a tax base, i.e. to whom it would apply.

    Valuing the different options has led to a preferred option: a CCCTB mandatory for large companies, equipped with an 'Allowance for Growth and Investment' and with an allowance for R&D expenses.

    With regard to the economic benefits, a common corporate tax base with cross-border loss relief and an allowance for growth and investment would lead to an increase in investment and employment of up to 3.6% and 0.5%, respectively. Overall, growth would increase by up to 1.3%.

    CONTENT : this proposal is the 'first step' (common corporate tax base) in a 2-stage approach towards an EU-wide corporate tax system and lays down common corporate tax rules for computing the tax base of companies and permanent establishments in the Union.

    The current initiative includes points that were not in the 2011 proposal:

    Scope: in contrast to the proposal of 2011, which laid down an optional system for all, this proposal will be mandatory for groups of companies beyond a certain size (whose consolidated turnover is above EUR 750 million).

    Furthermore, to reach a degree of coherence between the two steps (i.e. common corporate tax base and CCCTB), companies will be required to meet the conditions for consolidation in order to fall within the mandatory scope of the common base. These common rules will also be available, as an option, for the companies that do not comply with these conditions.

    Tax base: this is designed broadly. All revenues will be taxable unless expressly exempted. Income consisting in dividends or proceeds from the disposal of shares held in a company outside the group will be exempt for participations of at least 10%, in order to prevent the double taxation of foreign direct investment. In the same vein, the profits of permanent establishments will also be exempt from tax in the state of the head office. Taxable revenues will be reduced by business expenses and certain other items.

    To support innovation in the economy, this re-launched initiative introduces a super-deduction for research and development costs into the R&D regime set out in the proposal of 2011. In addition, taxpayers will be entitled, for R&D expenditure up to EUR 20 000 000, to a yearly extra super-deduction of 50%. To the extent that R&D expenditure go beyond EUR 20 000 000, taxpayers may deduct 25% of the exceeding amount.

    The proposal will also grant an enhanced super-deduction for small starting companies without associated enterprises, which are particularly innovative (a category that will in particular cover start-ups).

    Interest limitation rule: this new rule (not in the proposal of 2011) features in the Anti-Tax Avoidance Directive.  It limits the deductibility of interest (and other financial) costs, in order to discourage practices of profit shifting towards low-tax countries.

    Allowance for Growth and Investment: the proposal aims to tackle the asymmetry whereby interest paid out on loans is deductible (subject to some limits) from taxpayers' common base whilst this is not the case for profit distributions.

    This is a definitive advantage in favour of financing through debt as opposed to equity. Given the risks that such a situation entails for the indebtedness of companies, the proposal includes a rule against debt bias. Taxpayers will be given an allowance for growth and investment according to which increases in their equity will be deductible from their taxable base subject to certain conditions, such as measures against potential cascading effects and anti-tax avoidance rules.

    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.

procedure/Mandatory consultation of other institutions
Economic and Social Committee
procedure/Mandatory consultation of other institutions
Economic and Social Committee
committees/2
body
EP
responsible
False
committee_full
Legal Affairs
committee
JURI
activities/0/docs/0/celexid
CELEX:52016PC0685:EN
activities
  • date: 2016-10-25T00:00:00 docs: url: http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/com/2016/0685/COM_COM(2016)0685(ANN)_EN.pdf type: Legislative proposal published title: COM(2016)0685 body: EC type: Legislative proposal published commission:
committees
  • body: EP responsible: True committee_full: Economic and Monetary Affairs committee: ECON
  • body: EP responsible: False committee_full: Internal Market and Consumer Protection committee: IMCO
links
other
    procedure
    reference
    2016/0337(CNS)
    subtype
    Legislation
    legal_basis
    Treaty on the Functioning of the EU TFEU 115
    stage_reached
    Preparatory phase in Parliament
    summary
    See also
    instrument
    Directive
    title
    Common corporate tax base
    type
    CNS - Consultation procedure
    subject
    3.45.04 Company taxation