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), CARTHY Matt (icon: GUE/NGL GUE/NGL), SCHIRDEWAN Martin (icon: GUE/NGL GUE/NGL), 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)
Lead committee dossier:
Legal Basis:
TFEU 115

Events

2019/01/11
   FR_ASSEMBLY - Contribution
Documents
2018/05/24
   Commission response to text adopted in plenary
Documents
2018/03/15
   EP - Results of vote in Parliament
2018/03/15
   EP - Decision by Parliament, 1st reading/single reading
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.

Documents
2018/03/14
   EP - Debate in Parliament
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.

Documents
2018/02/21
   EP - Vote in committee, 1st reading/single reading
2017/09/29
   EP - Amendments tabled in committee
Documents
2017/09/29
   EP - Amendments tabled in committee
Documents
2017/09/19
   EP - Committee opinion
Documents
2017/07/13
   EP - Committee draft report
Documents
2017/05/31
   RO_CHAMBER - Contribution
Documents
2017/05/23
   CSL - Debate in Council
Documents
2017/05/23
   CSL - Council Meeting
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_CHAMBER - Reasoned opinion
Documents
2017/02/08
   IE_SENATE - 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
Documents
2016/12/06
   CSL - Council Meeting
2016/11/28
   EP - Committee Opinion
2016/11/24
   EP - Committee referral announced in Parliament, 1st reading/single reading
2016/11/24
   EP - Responsible Committee
2016/10/26
   EC - Document attached to the procedure
2016/10/26
   EC - Document attached to the procedure
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.

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
64
87
icon: ECR ECR
53

Netherlands ECR

2

Cyprus ECR

1

Finland ECR

For (1)

1

Slovakia ECR

1

Croatia ECR

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1

Lithuania ECR

1

Greece ECR

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1

Czechia ECR

2

Bulgaria ECR

2

Romania ECR

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1

Italy ECR

1
icon: EFDD EFDD
39

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1

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1

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1

Sweden EFDD

2

Germany EFDD

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1
icon: NI NI
13

United Kingdom NI

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1

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1

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1
3

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1

France NI

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1
icon: ENF ENF
33

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1

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1

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1
icon: GUE/NGL GUE/NGL
39

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1

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4

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2
icon: Verts/ALE Verts/ALE
46

United Kingdom Verts/ALE

3

Netherlands Verts/ALE

2

Latvia Verts/ALE

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1

Luxembourg Verts/ALE

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1

Estonia Verts/ALE

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1

Finland Verts/ALE

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1

Croatia Verts/ALE

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1

Slovenia Verts/ALE

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1

Lithuania Verts/ALE

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1

Belgium Verts/ALE

2

Sweden Verts/ALE

3

Austria Verts/ALE

3

Hungary Verts/ALE

2

Italy Verts/ALE

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1
icon: ALDE ALDE
63

United Kingdom ALDE

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1

Denmark ALDE

3

Latvia ALDE

1

Luxembourg ALDE

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1

Estonia ALDE

3

Croatia ALDE

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1

Slovenia ALDE

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1

Portugal ALDE

1

Austria ALDE

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1

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3
4
icon: PPE PPE
187

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3

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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
66
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

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1

Luxembourg PPE

2

Denmark PPE

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1

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1

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3

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1
icon: S&D S&D
169

Hungary S&D

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1

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3

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2

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1

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1

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icon: ALDE ALDE
63

Romania ALDE

3

Austria ALDE

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1

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1

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1

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1

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3

Latvia ALDE

1

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1

Denmark ALDE

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3

Sweden ALDE

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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

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1

Latvia Verts/ALE

1

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2

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1

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3

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3
icon: NI NI
13

Germany NI

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1

France NI

1

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3

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1

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1

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1
icon: GUE/NGL GUE/NGL
42

Italy GUE/NGL

2

France GUE/NGL

3

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2

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1

Netherlands GUE/NGL

2

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1

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1

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1
icon: EFDD EFDD
39

Germany EFDD

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1

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1

Czechia EFDD

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1

Poland EFDD

1

Sweden EFDD

2
icon: ENF ENF
34

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 RO FR 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
28
65
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
168

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
63

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

Romania NI

Against (1)

1

France NI

1
3

Poland NI

Against (1)

1

Denmark NI

1

United Kingdom NI

Against (1)

1
icon: ENF ENF
34

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
66
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
169

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
63

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
34

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
64
61
44
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
62

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
34

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 ES SK PT CZ BG BE NL IT RO DE GB PL FR
Total
17
4
5
17
6
7
9
7
7
5
16
11
18
11
10
46
9
20
18
17
17
25
61
28
87
56
47
66
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

United Kingdom NI

For (1)

1

Poland NI

Against (1)

1

France NI

Against (1)

1
icon: EFDD EFDD
39

Sweden EFDD

2

Lithuania EFDD

Against (1)

1

Czechia EFDD

Against (1)

1

Germany EFDD