BETA


2016/2038(INI) Tax rulings and other measures similar in nature or effect

Progress: Procedure completed

RoleCommitteeRapporteurShadows
Lead TAX2 KOFOD Jeppe (icon: S&D S&D), THEURER Michael (icon: ALDE ALDE) HÜBNER Danuta Maria (icon: PPE PPE), LUCKE Bernd (icon: ECR ECR), LAMBERTS Philippe (icon: Verts/ALE Verts/ALE), ZANNI Marco (icon: EFDD EFDD), MONOT Bernard (icon: ENF ENF)
Lead committee dossier:
Legal Basis:
RoP 207

Events

2017/01/23
   EC - Commission response to text adopted in plenary
Documents
2016/07/06
   EP - Results of vote in Parliament
2016/07/06
   EP - Decision by Parliament
Details

The European Parliament adopted by 514 votes to 68 with 125 abstentions, a resolution on tax rulings and other measures similar in nature or effect, following the work of The Special Committee on Tax Rulings and Other Measures Similar in Nature or Effect (TAXE 2).

The ‘Panama Papers’ and ‘Lux Leaks’ revelations have shown the urgent need for the EU and its Member States to fight tax evasion, tax avoidance and aggressive tax planning, and to act for increased cooperation and transparency, particularly by ensuring that corporate taxes are paid where value is created, not only among Member States, but also globally. Offshore wealth is estimated to be approximately USD 10 trillion .

Recalling that the scale of tax evasion and avoidance is estimated by the Commission to be up to EUR 1 trillion a year , while the OECD estimates the revenue loss at global level to be between 4 % and 10 % of all corporate income tax revenue, Parliament reiterated the conclusions of its resolution of 25 November 2015 and of its resolution of 16 December 2015.

Follow-up by the Commission and Member States : regretting the fact that to date 14 Member States still have no controlled foreign company rules to prevent aggressive tax planning and that to date not one Member State has called for a ban on aggressive tax planning structures, Parliament called on Member States and the Commission to adopt further legislative proposals on corporate tax avoidance.

Parliament:

considered that the Directive on Administrative Cooperation , having undergone two consecutive ad hoc modifications, on automatic exchange on tax rulings and on Country-by-Country Reporting, should now be reviewed in its entirety , particularly but not only in order to reduce and eventually eliminate the current exceptions to the principle of exchange of information; reiterated its position that multinational undertakings ought to publish in a clear and comprehensible manner in their balance sheets, for each Member State and each third country where they are established, a series of items of information, including pre-tax profits or losses, tax on profits or losses, number of employees, and operations performed; underlines the importance of making this information available to the public, possibly in the form of a central EU register ; urged the Commission to come forward with a proposal for a common corporate consolidated tax base (CCCTB) before the end of 2016, which would provide a comprehensive solution for dealing with harmful tax practices within the Union, bearing in mind that 70 % of all profit shifting is done through transfer pricing.

Blacklist and concrete sanctions for uncooperative jurisdictions and withholding tax : the Commission was asked to come up as soon as possible with a common Union definition and a blacklist of tax havens , based on sound, transparent and objective criteria and including implementation of OECD recommendations, tax transparency measures, and Automatic Exchange of Information standards. An escalation procedure, starting with a constructive dialogue with the jurisdiction where shortcomings have been identified, needed to be foreseen prior to the listing.

Parliament also called for:

a concrete Union regulatory framework for sanctions against the blacklisted uncooperative jurisdictions , including the possibility of reviewing and, in the last resort, suspending free trade agreements, suspending double taxation agreements and prohibiting access to Union funds. Sanctions should also be applied to companies, banks, and accountancy and law firms and to tax advisers proven to be involved in wrongful activities in these countries and territories; presentation by the Commission of a legislative proposal for an EU-wide withholding tax , to be operated by the Member States, in order to ensure that profits generated within the Union are taxed at least once before leaving it; such a proposal should include a refund system to prevent double taxation;

For their parts, Member States should renegotiate their bilateral tax treaties with third countries by means of a multilateral instrument, in order to introduce sufficiently robust anti-abuse clauses and thus prevent ‘treaty shopping’, including a distribution of taxation rights between source and resident countries reflective of economic substance and an appropriate definition of permanent establishment.

Patent, knowledge and R&D boxes : Members noted that to date patent, knowledge and R&D boxes have not proven as effective in fostering innovation in the Union, as they should have. They are, instead, used by multinationals for profit shifting through aggressive tax planning schemes.

The Commission was asked to put forward proposals for binding Union legislation on patent boxes , building on and addressing the weaknesses of the OECD Modified Nexus Approach, in order to prohibit the misuse of patent boxes for tax avoidance purposes.

Banks, tax advisers and intermediaries : Parliament regretted deeply that some banks, tax advisers, law and accounting firms and other intermediaries have been instrumental and have played a key role in designing aggressive tax planning schemes for their clients, and have also assisted national governments in designing their tax codes and laws, creating a significant conflict of interest.

The Commission was asked to:

come forward with a Union Code of Conduct for all advising services to provide for situations of potential conflicts of interest to be clearly disclosed; strengthen the requirements on banks to report to the Member States’ tax authorities transfers to and from jurisdictions included on the common Union list of tax havens and uncooperative tax jurisdictions; analyse the possibility of introducing proportional financial liability for banks and financial institutions facilitating transfers to known tax havens; come forward with a legislative proposal introducing a mandatory disclosure requirement for banks, tax advisers and other intermediaries concerning complex structures and special services that are linked to jurisdictions included on the common EU list of tax havens.

Parliament called on Member States to establish effective, proportionate and dissuasive sanctions, including criminal sanctions, on company managers involved in tax evasion, as well as the possibility of revoking business licences for professionals and companies proved to be involved in designing, advising on the use of, or utilising illegal tax planning and evasion schemes.

Other recommendations : Parliament called for, inter alia:

· a proposal from the Commission of a clear legal framework to guarantee the effective protection of whistle-blowers , as well as of journalists and other persons connected with the press who aid and facilitate them;

· an improvement in the transparency and effectiveness of the working methods of the Code of Conduct Group , given that only a limited number of new documents have been made available for in camera consultation by MEPs, and that the Commission was unable to keep all records of the documents distributed;

· granting Parliament permanent, access to the room documents and minutes of the Council groups working on tax matters, including the Code of Conduct on Business Taxation, the High Level Working Group and the Working Party on Tax Questions;

· the creation of a new Union Tax Policy Coherence and Coordination Centre within the structure of the Commission, to safeguard the proper and coherent functioning of the single market and the implementation of international standards;

· improved cooperation between the Union, the G20, the OECD and the UN to cooperate further to promote global guidelines that will also be beneficial to developing countries; Member States should revise their current legislation on the protection of whistle-blowers by including the possibility of abstention from prosecution in cases in which whistle-blowers have acted in the public interest;

inclusion in all trade and partnership agreements good governance clauses referring in particular to compliance with the relevant OECD recommendations pertaining to the field of taxation and ensuring that trade and partnership agreements cannot be misused by companies or intermediaries to avoid or evade taxes or launder revenues from illegal activities; the establishment of a public Union register of beneficial ownership , including harmonised standards of access to beneficial ownership information; a study on the feasibility of a global register of all financial assets held by individuals, companies and all entities such as trusts and foundations, to which tax authorities would have full access and which would include appropriate safeguards to protect the confidentiality of the information retained therein; a common and comprehensive EU/US approach on the implementation of OECD standards and on beneficial ownership; encouraging the potential of digital solutions for effective tax collection in gathering tax data directly from operations in the sharing economy and in lowering the overall workload of tax authorities in Member States.

Parliament called on all national parliaments to work together to ensure proper control and coherence of tax systems between Member States. The Council was asked to fully take advantage of the consultation procedure with Parliament, which in particular means waiting for input from Parliament before reaching a political agreement and striving to take on board Parliament´s position

Documents
2016/07/06
   EP - End of procedure in Parliament
2016/07/05
   EP - Debate in Parliament
2016/06/29
   EP - Committee report tabled for plenary
Details

The Special Committee on Tax Rulings and Other Measures Similar in Nature or Effect (TAXE 2) adopted the report by Jeppe KOFOD (S&D, DK) and Michael THEURER (ADLE, DE) on tax rulings and other measures similar in nature or effect.

The ‘ Panama Papers’ and ‘ Lux Leaks ’ revelations have shown the urgent need for the EU and its Member States to fight tax evasion, tax avoidance and aggressive tax planning, and to act for increased cooperation and transparency, particularly by ensuring that corporate taxes are paid where value is created, not only among Member States, but also globally.

Recalling that the scale of tax evasion and avoidance is estimated by the Commission to be up to EUR 1 trillion a year, while the OECD estimates the revenue loss at global level to be between 4 % and 10 % of all corporate income tax revenue, the Special Committee suggested that Parliament reiterated the conclusions of its resolution of 25 November 2015 and of its resolution of 16 December 2015.

Follow-up by the Commission and Member States : Members regretted the fact that to date 14 Member States still have no controlled foreign company rules to prevent aggressive tax planning and that 25 have no rules to counter the mismatching tax qualification of a local company by another state. They called on Member States and the Commission to adopt further legislative proposals on corporate tax avoidance.

Members considered that the Directive on Administrative Cooperation , having undergone two consecutive ad hoc modifications, on automatic exchange on tax rulings and on Country-by-Country Reporting, should now be reviewed in its entirety, particularly but not only in order to reduce and eventually eliminate the current exceptions to the principle of exchange of information. They urged the Commission to come forward with a proposal for a common corporate consolidated tax base (CCCTB) before the end of 2016 , which would provide a comprehensive solution for dealing with harmful tax practices within the Union.

Blacklist and concrete sanctions for uncooperative jurisdictions and withholding tax : the Commission was asked to come up with a common Union definition and a blacklist of tax havens , based on sound, transparent and objective criteria and including implementation of OECD recommendations. An escalation procedure, starting with a constructive dialogue with the jurisdiction where shortcomings have been identified, needed to be foreseen prior to the listing.

Members also called for a concrete Union regulatory framework for sanctions against the blacklisted uncooperative jurisdictions, including the possibility of reviewing and, in the last resort, suspending free trade agreements, suspending double taxation agreements and prohibiting access to Union funds. Sanctions should also be applied to companies, banks, and accountancy and law firms and to tax advisers proven to be involved in illegal, harmful or wrongful activities.

The Commission should prepare binding legislation banning all EU institutions from opening accounts or operating in the jurisdictions included in the common Union list of uncooperative jurisdictions. It should also present a legislative proposal for a EU-wide withholding tax , to be operated by the Member States, in order to ensure that profits generated within the Union are taxed at least once before leaving it. For their parts, Member States should renegotiate their bilateral tax treaties with third countries by means of a multilateral instrument, in order to introduce sufficiently robust anti-abuse clauses and thus prevent ‘treaty shopping’.

Patent, knowledge and R&D boxes: Members noted that to date patent, knowledge and R&D boxes have not proven as effective in fostering innovation in the Union as they should have. They are, instead, used by multinationals for profit shifting through aggressive tax planning schemes.

The Commission was asked to put forward proposals for binding Union legislation on patent boxes, building on and addressing the weaknesses of the OECD Modified Nexus Approach, in order to prohibit the misuse of patent boxes for tax avoidance purposes.

Banks, tax advisers and intermediaries : Members regretted deeply that some banks, tax advisers, law and accounting firms and other intermediaries have been instrumental and have played a key role in designing aggressive tax planning schemes for their clients, and have also assisted national governments in designing their tax codes and laws, creating a significant conflict of interest. They called on the Commission to come forward with a Union Code of Conduct for all advising services to provide for situations of potential conflicts of interest to be clearly disclosed.

Member States were asked to establish effective, proportionate and dissuasive sanctions, including criminal sanctions, on company managers involved in tax evasion, as well as the possibility of revoking business licences for professionals and companies proved to be involved in designing, advising on the use of, or utilising illegal tax planning and evasion schemes;

The Commission was asked explore the feasibility of introducing proportional financial liability for tax advisers engaged in unlawful tax practices. It was also asked to come forward with a legislative proposal introducing a mandatory disclosure requirement for banks, tax advisers and other intermediaries concerning complex structures and special services that are linked to jurisdictions included on the common EU list of tax havens.

Other recommendations : the Special Committee called for, inter alia:

a proposal from the Commission of a clear legal framework to guarantee the effective protection of whistle-blowers, as well as of journalists and other persons connected with the press who aid and facilitate them; an improvement in the transparency and effectiveness of the working methods of the Code of Conduct Group , given that only a limited number of new documents have been made available for in camera consultation by MEPs, and that the Commission was unable to keep all records of the documents distributed; the creation of a new Union Tax Policy Coherence and Coordination Centre within the structure of the Commission, to safeguard the proper and coherent functioning of the single market and the implementation of international standards; improved cooperation between the Union, the G20, the OECD and the UN to cooperate further to promote global guidelines that will also be beneficial to developing countries; inclusion in all trade and partnership agreements of good governance clauses , including efforts to effectively implement global automatic exchange of information standards; a global assets register of all assets held by individuals, companies and all entities such as trusts and foundations, to which tax authorities would have full access and which would include appropriate safeguards to protect the confidentiality of the information retained therein; a common and comprehensive EU/US approach on the implementation of OECD standards and on beneficial ownership ; encouraging the potential of digital solutions for effective tax collection in gathering tax data directly from operations in the sharing economy and in lowering the overall workload of tax authorities in Member States.

Members called on the Council to fully take advantage of the consultation procedure with Parliament, which in particular means waiting for input from Parliament before reaching a political agreement and striving to take on board Parliament´s position.

Documents
2016/06/21
   EP - Vote in committee
2016/06/14
   EP - Amendments tabled in committee
Documents
2016/06/02
   EP - Amendments tabled in committee
Documents
2016/06/02
   EP - Amendments tabled in committee
Documents
2016/05/11
   EP - Committee draft report
Documents
2016/02/22
   EP - KOFOD Jeppe (S&D) appointed as rapporteur in TAX2
2016/02/22
   EP - THEURER Michael (ALDE) appointed as rapporteur in TAX2
2015/12/02
   EP - Committee referral announced in Parliament

Documents

Activities

Votes

A8-0223/2016 - Jeppe Kofod et Michael Theurer - Am 6 #

2016/07/06 Outcome: +: 323, -: 314, 0: 74
IT DE ES GB EL PT SE AT CY DK IE FI LT BE HR LU SK EE MT HU RO LV SI CZ NL BG PL FR
Total
71
90
51
66
20
20
14
18
5
13
10
13
11
19
9
6
12
6
6
21
29
8
8
21
25
17
48
73
icon: S&D S&D
181

Cyprus S&D

For (1)

1

Ireland S&D

For (1)

1

Croatia S&D

2

Luxembourg S&D

For (1)

1

Estonia S&D

For (1)

1

Malta S&D

For (1)

3

Latvia S&D

1

Slovenia S&D

For (1)

1

Netherlands S&D

3
icon: GUE/NGL GUE/NGL
52

United Kingdom GUE/NGL

1

Sweden GUE/NGL

For (1)

1

Cyprus GUE/NGL

2

Denmark GUE/NGL

For (1)

1

Finland GUE/NGL

For (1)

1

Netherlands GUE/NGL

3
icon: Verts/ALE Verts/ALE
47

United Kingdom Verts/ALE

5

Sweden Verts/ALE

2

Austria Verts/ALE

3

Denmark Verts/ALE

For (1)

1

Finland Verts/ALE

For (1)

1

Lithuania Verts/ALE

For (1)

1

Belgium Verts/ALE

2

Croatia Verts/ALE

For (1)

1

Luxembourg Verts/ALE

For (1)

1

Estonia Verts/ALE

For (1)

1

Hungary Verts/ALE

2

Latvia Verts/ALE

1

Slovenia Verts/ALE

For (1)

1

Netherlands Verts/ALE

2
icon: ECR ECR
64

Italy ECR

2

Greece ECR

For (1)

1

Cyprus ECR

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1

Finland ECR

Abstain (1)

2

Lithuania ECR

Abstain (1)

1

Belgium ECR

Against (1)

3

Croatia ECR

Abstain (1)

1

Slovakia ECR

2

Romania ECR

Against (1)

1

Latvia ECR

Abstain (1)

1

Czechia ECR

2

Netherlands ECR

2

Bulgaria ECR

2
icon: NI NI
16

Italy NI

For (1)

1

Germany NI

2

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1

Poland NI

Abstain (1)

1
icon: EFDD EFDD
44

Germany EFDD

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1

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1

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1

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1

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1

France EFDD

1
icon: ENF ENF
34

United Kingdom ENF

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1

Belgium ENF

Abstain (1)

1

Romania ENF

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1

Netherlands ENF

3

Poland ENF

Abstain (1)

1
icon: ALDE ALDE
68

United Kingdom ALDE

Against (1)

1

Portugal ALDE

2

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2

Austria ALDE

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1

Denmark ALDE

3

Ireland ALDE

Against (1)

1
4

Croatia ALDE

2

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Against (1)

1

Estonia ALDE

3

Romania ALDE

3

Latvia ALDE

1

Slovenia ALDE

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1
icon: PPE PPE
204

Cyprus PPE

Against (1)

1

Denmark PPE

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1

Finland PPE

Abstain (1)

3

Lithuania PPE

2

Belgium PPE

For (1)

4

Croatia PPE

3

Luxembourg PPE

3

Estonia PPE

Against (1)

1

A8-0223/2016 - Jeppe Kofod et Michael Theurer - § 10 #

2016/07/06 Outcome: +: 432, -: 248, 0: 25
FR IT GB DE EL AT ES PT DK BE SE NL SK FI RO CZ CY MT LT HR IE LV LU EE PL HU SI BG
Total
73
71
63
90
19
18
50
20
13
19
14
24
12
13
29
21
5
6
11
9
10
8
6
6
48
21
8
17
icon: S&D S&D
181

Netherlands S&D

3

Cyprus S&D

Abstain (1)

1

Malta S&D

3

Croatia S&D

2

Ireland S&D

For (1)

1

Latvia S&D

1

Luxembourg S&D

For (1)

1

Estonia S&D

For (1)

1

Slovenia S&D

For (1)

1
icon: ECR ECR
63

Italy ECR

2

Greece ECR

For (1)

1

Netherlands ECR

2

Slovakia ECR

2
2

Romania ECR

For (1)

1

Czechia ECR

2

Cyprus ECR

1

Lithuania ECR

1

Croatia ECR

For (1)

1

Latvia ECR

For (1)

1

Bulgaria ECR

2
icon: Verts/ALE Verts/ALE
45

United Kingdom Verts/ALE

3

Austria Verts/ALE

3

Denmark Verts/ALE

For (1)

1

Belgium Verts/ALE

2

Sweden Verts/ALE

2

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2

Finland Verts/ALE

For (1)

1

Lithuania Verts/ALE

For (1)

1

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For (1)

1

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1

Luxembourg Verts/ALE

For (1)

1

Estonia Verts/ALE

For (1)

1

Hungary Verts/ALE

2

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For (1)

1
icon: GUE/NGL GUE/NGL
52

United Kingdom GUE/NGL

1

Denmark GUE/NGL

For (1)

1

Sweden GUE/NGL

For (1)

1

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3

Finland GUE/NGL

For (1)

1

Cyprus GUE/NGL

2

Ireland GUE/NGL

Abstain (1)

4
icon: ENF ENF
34

United Kingdom ENF

Against (1)

1

Austria ENF

For (1)

4

Belgium ENF

Abstain (1)

1

Netherlands ENF

3

Romania ENF

1

Poland ENF

Against (1)

1
icon: NI NI
16

Italy NI

For (1)

1

United Kingdom NI

For (1)

1

Germany NI

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2

Poland NI

Abstain (1)

1
icon: EFDD EFDD
44

France EFDD

Against (1)

1

Germany EFDD

Abstain (1)

1

Sweden EFDD

Abstain (1)

1

Czechia EFDD

Against (1)

1

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For (1)

1

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1
icon: ALDE ALDE
67

United Kingdom ALDE

Against (1)

1

Austria ALDE

Against (1)

1

Portugal ALDE

Against (1)

2

Denmark ALDE

3

Sweden ALDE

2

Romania ALDE

3

Croatia ALDE

2

Ireland ALDE

Against (1)

1

Latvia ALDE

1

Luxembourg ALDE

Against (1)

1

Estonia ALDE

3

Slovenia ALDE

Against (1)

1
icon: PPE PPE
202

Denmark PPE

Against (1)

1

Belgium PPE

For (1)

4

Finland PPE

3

Cyprus PPE

Against (1)

1

Lithuania PPE

2

Croatia PPE

3

Luxembourg PPE

3

Estonia PPE

Against (1)

1

Slovenia PPE

Abstain (1)

5

A8-0223/2016 - Jeppe Kofod et Michael Theurer - § 15/1 #

2016/07/06 Outcome: +: 411, -: 269, 0: 29
IT FR ES DE EL PT GB BE RO SE AT LT NL FI EE DK IE CZ HR LU CY MT BG LV SI SK HU PL
Total
71
73
51
91
20
20
65
18
29
14
17
11
25
13
6
13
10
21
9
6
5
6
17
8
8
12
21
48
icon: S&D S&D
180

Netherlands S&D

3

Estonia S&D

For (1)

1

Ireland S&D

For (1)

1

Croatia S&D

2

Luxembourg S&D

For (1)

1

Cyprus S&D

Abstain (1)

1

Malta S&D

3

Latvia S&D

1

Slovenia S&D

For (1)

1
icon: ALDE ALDE
68

United Kingdom ALDE

1

Romania ALDE

3

Sweden ALDE

2

Austria ALDE

For (1)

1

Estonia ALDE

3

Ireland ALDE

For (1)

1

Croatia ALDE

2

Luxembourg ALDE

For (1)

1

Latvia ALDE

1

Slovenia ALDE

For (1)

1
icon: GUE/NGL GUE/NGL
52

United Kingdom GUE/NGL

1

Sweden GUE/NGL

For (1)

1

Netherlands GUE/NGL

3

Finland GUE/NGL

For (1)

1

Denmark GUE/NGL

For (1)

1

Cyprus GUE/NGL

2
icon: Verts/ALE Verts/ALE
47

United Kingdom Verts/ALE

5

Belgium Verts/ALE

2

Sweden Verts/ALE

2

Austria Verts/ALE

3

Lithuania Verts/ALE

For (1)

1

Netherlands Verts/ALE

2

Finland Verts/ALE

For (1)

1

Estonia Verts/ALE

For (1)

1

Denmark Verts/ALE

For (1)

1

Croatia Verts/ALE

For (1)

1

Luxembourg Verts/ALE

For (1)

1

Latvia Verts/ALE

1

Slovenia Verts/ALE

For (1)

1

Hungary Verts/ALE

2
icon: ENF ENF
34

United Kingdom ENF

Abstain (1)

1

Belgium ENF

Abstain (1)

1

Romania ENF

1

Netherlands ENF

3

Poland ENF

Abstain (1)

1
icon: EFDD EFDD
44

France EFDD

1

Germany EFDD

Against (1)

1

Sweden EFDD

Abstain (1)

1

Lithuania EFDD

For (1)

1

Czechia EFDD

Against (1)

1

Poland EFDD

1
icon: NI NI
16

Italy NI

For (1)

1

France NI

Against (1)

3

Germany NI

For (1)

Against (1)

2

United Kingdom NI

Against (1)

1

Poland NI

Abstain (1)

1
icon: ECR ECR
62

Italy ECR

2

Greece ECR

For (1)

1

Belgium ECR

2

Romania ECR

For (1)

1

Lithuania ECR

Against (1)

1

Netherlands ECR

2

Finland ECR

Against (1)

2

Czechia ECR

2

Croatia ECR

Against (1)

1

Cyprus ECR

Against (1)

1

Bulgaria ECR

2

Latvia ECR

Against (1)

1

Slovakia ECR

Against (1)

2
icon: PPE PPE
205

Belgium PPE

For (1)

4

Lithuania PPE

2

Estonia PPE

Against (1)

1

Denmark PPE

Against (1)

1

Croatia PPE

3

Luxembourg PPE

3

Cyprus PPE

Against (1)

1

A8-0223/2016 - Jeppe Kofod et Michael Theurer - § 15/2 #

2016/07/06 Outcome: +: 595, -: 98, 0: 10
DE IT FR PL ES GB RO HU EL PT NL BG SK SE DK LV IE CZ AT BE SI FI HR CY LT LU EE MT
Total
89
69
72
48
51
66
29
21
20
20
25
16
12
14
13
8
9
21
17
18
8
13
9
5
11
6
6
6
icon: PPE PPE
204

Denmark PPE

For (1)

1

Cyprus PPE

1

Luxembourg PPE

Against (1)

3

Estonia PPE

For (1)

1
icon: S&D S&D
176

Netherlands S&D

3

Latvia S&D

1

Slovenia S&D

For (1)

1

Croatia S&D

2

Cyprus S&D

Abstain (1)

1

Luxembourg S&D

For (1)

1

Estonia S&D

For (1)

1

Malta S&D

3
icon: ECR ECR
63

Italy ECR

2

Romania ECR

For (1)

1

Greece ECR

For (1)

1

Netherlands ECR

2

Bulgaria ECR

2

Slovakia ECR

Against (1)

2

Latvia ECR

For (1)

1

Czechia ECR

2

Belgium ECR

Abstain (1)

2
2

Croatia ECR

For (1)

1

Cyprus ECR

1

Lithuania ECR

1
icon: GUE/NGL GUE/NGL
52

United Kingdom GUE/NGL

1

Netherlands GUE/NGL

3

Sweden GUE/NGL

For (1)

1

Denmark GUE/NGL

For (1)

1

Finland GUE/NGL

For (1)

1

Cyprus GUE/NGL

2
icon: Verts/ALE Verts/ALE
47

United Kingdom Verts/ALE

5

Hungary Verts/ALE

2

Netherlands Verts/ALE

2

Sweden Verts/ALE

2

Denmark Verts/ALE

For (1)

1

Latvia Verts/ALE

1

Austria Verts/ALE

3

Belgium Verts/ALE

2

Slovenia Verts/ALE

For (1)

1

Finland Verts/ALE

For (1)

1

Croatia Verts/ALE

For (1)

1

Lithuania Verts/ALE

For (1)

1

Luxembourg Verts/ALE

For (1)

1

Estonia Verts/ALE

For (1)

1
icon: ENF ENF
33

Poland ENF

Abstain (1)

1

United Kingdom ENF

Against (1)

1

Romania ENF

1

Netherlands ENF

3

Belgium ENF

Abstain (1)

1
icon: NI NI
16

Germany NI

2

Italy NI

For (1)

1

Poland NI

Abstain (1)

1

United Kingdom NI

For (1)

1
icon: EFDD EFDD
44

Germany EFDD

Abstain (1)

1

France EFDD

Against (1)

1

Poland EFDD

1

Sweden EFDD

Against (1)

1

Czechia EFDD

Against (1)

1

Lithuania EFDD

For (1)

1
icon: ALDE ALDE
67

United Kingdom ALDE

Against (1)

1

Romania ALDE

3

Portugal ALDE

2

Bulgaria ALDE

3

Sweden ALDE

2

Denmark ALDE

3

Latvia ALDE

1

Ireland ALDE

Against (1)

1

Austria ALDE

Against (1)

1

Slovenia ALDE

Against (1)

1

Croatia ALDE

2

Luxembourg ALDE

Against (1)

1

Estonia ALDE

3

A8-0223/2016 - Jeppe Kofod et Michael Theurer - § 16/1 #

2016/07/06 Outcome: +: 490, -: 183, 0: 32
FR GB IT DE ES BE DK EL NL PT SE FI AT LT CZ RO IE EE BG HR CY MT LU LV SK PL SI HU
Total
73
65
70
90
51
18
13
20
24
20
14
12
18
11
20
29
10
6
17
9
5
6
6
8
12
48
8
21
icon: S&D S&D
181

Netherlands S&D

3

Ireland S&D

For (1)

1

Estonia S&D

For (1)

1

Croatia S&D

2

Cyprus S&D

For (1)

1

Malta S&D

3

Luxembourg S&D

For (1)

1

Latvia S&D

1

Slovenia S&D

For (1)

1
icon: ALDE ALDE
68

United Kingdom ALDE

1

Sweden ALDE

2

Austria ALDE

For (1)

1

Romania ALDE

3

Ireland ALDE

For (1)

1

Estonia ALDE

3

Croatia ALDE

2

Luxembourg ALDE

For (1)

1

Latvia ALDE

1

Slovenia ALDE

For (1)

1
icon: ECR ECR
61

Italy ECR

2

Belgium ECR

Against (1)

Abstain (1)

2

Greece ECR

For (1)

1

Netherlands ECR

2

Finland ECR

For (1)

1

Lithuania ECR

1

Czechia ECR

2

Romania ECR

For (1)

1

Bulgaria ECR

2

Croatia ECR

For (1)

1

Cyprus ECR

1

Latvia ECR

For (1)

1

Slovakia ECR

2
icon: GUE/NGL GUE/NGL
51

United Kingdom GUE/NGL

1

Denmark GUE/NGL

For (1)

1

Netherlands GUE/NGL

3

Sweden GUE/NGL

For (1)

1

Finland GUE/NGL

For (1)

1

Czechia GUE/NGL

2

Cyprus GUE/NGL

2
icon: Verts/ALE Verts/ALE
46

United Kingdom Verts/ALE

5

Belgium Verts/ALE

2

Denmark Verts/ALE

For (1)

1

Netherlands Verts/ALE

For (1)

1

Sweden Verts/ALE

2

Finland Verts/ALE

For (1)

1

Austria Verts/ALE

3

Lithuania 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

Slovenia Verts/ALE

For (1)

1

Hungary Verts/ALE

2
icon: ENF ENF
34

United Kingdom ENF

Abstain (1)

1

Belgium ENF

For (1)

1

Netherlands ENF

3

Romania ENF

1

Poland ENF

Abstain (1)

1
icon: EFDD EFDD
44

France EFDD

1

Germany EFDD

Abstain (1)

1

Sweden EFDD

1

Lithuania EFDD

For (1)

1

Czechia EFDD

Abstain (1)

1

Poland EFDD

1
icon: NI NI
16

France NI

Against (1)

3

United Kingdom NI

For (1)

1

Italy NI

For (1)

1

Germany NI

For (1)

Against (1)

2

Poland NI

Abstain (1)

1
icon: PPE PPE
203

Belgium PPE

Against (1)

4

Denmark PPE

Abstain (1)

1

Finland PPE

3

Lithuania PPE

2

Ireland PPE

For (1)

4

Estonia PPE

Against (1)

1

Croatia PPE

3

Cyprus PPE

Against (1)

1

Malta PPE

For (1)

3

Luxembourg PPE

3

Poland PPE