BETA


2018/0073(CNS) Common system of a digital services tax on revenues resulting from the provision of certain digital services

Progress: Awaiting final decision

RoleCommitteeRapporteurShadows
Lead ECON TANG Paul (icon: S&D S&D) MATO Gabriel (icon: PPE PPE), FOX Ashley (icon: ECR ECR), JEŽEK Petr (icon: ALDE ALDE), 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
Lead committee dossier:
Legal Basis:
TFEU 113

Events

2019/04/17
   DK_PARLIAMENT - Reasoned opinion
Documents
2019/04/17
   NL_CHAMBER - Reasoned opinion
Documents
2019/04/17
   MT_PARLIAMENT - Reasoned opinion
Documents
2019/01/23
   Commission response to text adopted in plenary
Documents
2019/01/11
   FR_ASSEMBLY - Contribution
Documents
2018/12/13
   EP - Results of vote in Parliament
2018/12/13
   EP - Decision by Parliament, 1st reading/single reading
Details

The European Parliament adopted by 451 votes to 69, with 64 abstentions, in the framework of the consultation procedure, the report by Paul TANG (S&D, NL) on the proposal for a Council directive on the common system of a digital services tax on revenues resulting from the provision of certain digital services.

Parliament approved the Commission's proposal subject to the following amendments:

Objective

The proposed Directive seeks to establish the common system of a digital services tax (DST) on revenues resulting from the provision of certain digital services.

Parliament pointed out that, on average, digital businesses face an effective tax rate of only 9.5%, compared to 23.2% for traditional business models. The objective would be to close the gap between the taxation of digital revenues and that of traditional revenues so that all companies operating in the Single Market may benefit from a level playing field.

Taxable products

Parliament proposed broadening the tax base by including: (i) the processing, transmission and sale of data collected about users and generated from such users' activities on digital interfaces; and (iv) the supply of digital content such as video, audio, games or texts. If no revenues are obtained from the supply of such content, goods and services, there should be no DST liability.

Taxable person

An entity shall qualify as a taxable person only if only if it meets both of the following conditions: (i) the total amount of worldwide revenues reported by the entity for the latest complete financial year for which a financial statement is available exceeds EUR 750 million and (ii) the total amount of taxable revenues obtained by the entity within the Union during that financial year exceeds EUR 40 million .

The DST rate shall be set at 3% .

An amendment clarifies that the processing of personal data in the context of DST shall be carried out in accordance with Regulation (EU) 2016/679, including data that may be necessary in relation to Internet Protocol (IP) addresses or other means of geolocation.

The Commission shall analyse whether the establishment of a dispute resolution mechanism would further increase the effectiveness and efficiency of the settlement of disagreements between Member States. The Commission shall submit a report thereon to the European Parliament and the Council, including, if appropriate, a legislative proposal.

Fight against fraud

Member States shall adopt measures, including penalties and sanctions , to prevent tax evasion, avoidance and abuse with respect to DST. Members considered that total digital service tax paid by a taxable person per Member State should be a part of the system of country-by-country reporting. In addition, in case a taxable person is liable to DST in more than one Member State, the Commission shall audit, every three years the DST return filed with the Member State of identification.

Automatic and mandatory exchange of information

In order for tax authorities to assess tax due properly and to ensure the proper and uniform 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 report every year to the Commission relevant figures and information on the payment of the DST by entities.

Sunset clause

Since the DST is a temporary measure awaiting a permanent solution, Members proposed a sunset clause that would result in this Directive automatically expiring upon the establishment significant digital presence or the Common Consolidated Corporate Tax Base (CCCTB), including Parliament's position on the permanent digital establishment. The ad hoc measures contained in this Directive should not delay works on these issues.

Report and review

Two years after the date of entry into force of the Directive, the Commission shall make an assessment of the application of this Directive and present a report to the European Parliament and the Council, accompanied, where appropriate, by proposals for its review in accordance with the principles of fair taxation of the digital sector.

In particular, the Commission shall assess the increase in the DST rate from 3% to 5% together with a corresponding tax allowance in order to limit the difference in effective tax rates between traditional and digital companies.

Documents
2018/12/12
   EP - Debate in Parliament
2018/12/05
   EP - Committee report tabled for plenary, 1st reading/single reading
Details

The Committee on Economic and Monetary Affairs adopted, in the framework of the consultation procedure, the report by Paul TANG (S&D, NL) on the proposal for a Council directive on the common system of a digital services tax on revenues resulting from the provision of certain digital services.

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

Objective : the proposed Directive seeks to establish the common system of a digital services tax (DST) on revenues resulting from the provision of certain digital services.

The report pointed out that, on average, digital businesses face an effective tax rate of only 9.5%, compared to 23.2% for traditional business models.

This system is not fair and it is important to close the gap between the taxation of digital revenues and that of traditional revenues . Members considered that a single DST rate at Union level constitutes a first step towards further harmonisation of corporate taxation at Union level.

Taxable products : Members proposed broadening the tax base by including in the scope of taxable revenue the supply of digital content such as video, audio or text using a digital interface. If no revenue is derived from the supply of such content, goods and services, there should be no DST liability.

Taxable person : an entity shall qualify as a taxable person only if only if it meets both of the following conditions: (i) the total amount of worldwide revenues reported by the entity for the latest complete financial year for which a financial statement is available exceeds EUR 750 million and (ii) the total amount of taxable revenues obtained by the entity within the Union during that financial year exceeds EUR 40 million .

The DST rate shall be set at 3% .

An amendment clarifies that the processing of personal data in the context of DST shall be carried out in accordance with Regulation (EU) 2016/679, including data that may be necessary in relation to Internet Protocol (IP) addresses or other means of geolocation.

The Commission shall analyse whether the establishment of a dispute resolution mechanism would further increase the effectiveness and efficiency of the settlement of disagreements between Member States. The Commission shall submit a report thereon to the European Parliament and the Council, including, if appropriate, a legislative proposal.

Fight against fraud : Member States shall adopt measures, including penalties and sanctions , to prevent tax evasion, avoidance and abuse with respect to DST. Members considered that total digital service tax paid by a taxable person per Member State should be a part of the system of country-by-country reporting. In addition, in case a taxable person is liable to DST in more than one Member State, the Commission shall audit, every three years the DST return filed with the Member State of identification.

Automatic and mandatory exchange of information : in order for tax authorities to assess tax due properly and to ensure the proper and uniform 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 report every year to the Commission relevant figures and information on the payment of the DST by entities.

Sunset clause conditional on permanent measures : since the DST is a temporary measure awaiting a permanent solution, Members proposed a sunset clause that would result in this Directive automatically expiring upon the establishment significant digital presence or the Common Consolidated Corporate Tax Base (CCCTB), including Parliament's position on the permanent digital establishment.

Two years after the date of entry into force of the Directive, the Commission shall make an assessment of the application of this Directive and present a report to the European Parliament and the Council, accompanied, where appropriate, by proposals for its review in accordance with the principles of fair taxation of the digital sector.

Documents
2018/12/03
   EP - Vote in committee, 1st reading/single reading
2018/11/06
   CSL - Debate in Council
Documents
2018/11/06
   CSL - Council Meeting
2018/10/22
   EP - Amendments tabled in committee
Documents
2018/09/21
   EP - Committee draft report
Documents
2018/08/02
   CZ_SENATE - Contribution
Documents
2018/06/28
   BE_CHAMBER - Contribution
Documents
2018/06/04
   FR_SENATE - Contribution
Documents
2018/05/31
   EP - TANG Paul (S&D) appointed as rapporteur in ECON
2018/05/18
   PT_PARLIAMENT - Contribution
Documents
2018/05/14
   ES_CONGRESS - Contribution
Documents
2018/04/19
   EP - Committee referral announced in Parliament, 1st reading/single reading
2018/03/21
   EC - Legislative proposal published
Details

PURPOSE: to establish the common system of a digital services tax (DST) on the revenues resulting from the provision of certain digital services.

PROPOSED ACT: Council Directive.

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

BACKGROUND: the global economy is rapidly becoming digital and, as a result, new ways of doing business have emerged. The current corporate taxation rules were mainly developed during the 20th century for traditional businesses.

However, they were mainly conceived in the early 20th century for traditional "brick and mortar" businesses and fail to capture the global reach of digital activities where physical presence is not a requirement anymore in order to be able to supply digital services.

The Commission has acknowledged that the ideal approach would be to find multilateral, international solutions to taxing the digital economy given the global nature of this challenge. The Commission is working closely with the OECD to support the development of an international solution.

Pending a comprehensive solution, which may take time to adopt and implement, Member States face pressure to act on this issue , given the risk that their corporate tax bases are significantly eroded over time, and also due to the perceived unfairness of the situation.

Such uncoordinated measures taken by Member States individually risk further fragmenting the Single Market and distort competition.

This proposal addresses in an interim way the problem that the current corporate tax rules are inadequate for the digital economy.

It is part of a package of measures which also includes a proposal for a directive on a comprehensive corporate tax solution for digital activities.

IMPACT ASSESSMENT: the option chosen consists of a tax with a limited scope, levied on a company's gross revenues from the provision of certain digital services for which the creation of value by users plays a central role.

CONTENT: the proposal establishes the common system of a digital services tax (DST) on revenues resulting from the provision of certain digital services.

The specific objective of this proposal is to put forward a measure that targets the revenues stemming from the supply of certain digital services and that is easy to implement and helps to level the playing field in the interim period until a comprehensive solution is in place.

Taxable revenues : digital services tax (DST) is a tax with a targeted scope, levied on the revenues resulting from the supply of certain digital services characterised by user value creation .

In particular, taxable revenues should be those resulting from the provision of the following services:

the placing on a digital interface of advertising targeted at users of that interface; the making available of multi-sided digital interfaces which allow users to find other users and to interact with them, and which may also facilitate the provision of underlying supplies of goods or services directly between users (sometimes referred to as "intermediation" services); and the transmission of data collected about users and generated from such users' activities on digital interfaces.

Taxable person : an entity above both of the following thresholds qualifies as a taxable person for the purposes of the DST:

the total amount of worldwide revenues reported by the entity for the latest complete financial year for which a financial statement is available exceeds EUR 750 million ; the total amount of taxable revenues obtained by the entity within the Union during that financial year exceeds EUR 50 million .

Any entity qualifying as a taxable person and obtaining taxable revenues treated as obtained in a Member State should be subject to DST in that Member State, irrespective of whether that entity is established in that Member State, in another Member State or in a non-Union jurisdiction.

Place of taxation : in line with the concept of user value creation that underpins the objective scope of DST, this provision determines that DST is due in the Member State or Member States where the users are located . The new tax will be chargeable in a Member State on the proportion of taxable revenues obtained by a taxable person in a tax period that is treated as obtained in that Member State. The proposal lays down the rule on how DST should be calculated.

Obligations : the proposal establishes a set of obligations to be fulfilled by taxable persons with DST liability. In particular, it provides for the establishment of a simplification mechanism in the form of a one-stop-shop for taxable persons with DST liability in one or more Member States, so that all their DST obligations can be fulfilled at once (identification, submission of the DST return, and payment).

The obligations should be fulfilled in a single Member State (Member State of identification), which should collect the information and the payment of the DST on behalf of other Member States where the DST is due, and subsequently share that relevant information and the collected DST amounts with them.

Documents

Votes

A8-0428/2018 - Paul Tang - Am 6/2 13/12/2018 12:13:00.000

2018/12/13 Outcome: +: 439, -: 134, 0: 7
DE ES IT FR RO HU BG PT AT FI HR CZ BE EL SK LT SI PL DK SE LU LV EE NL CY GB MT IE
Total
77
44
54
61
23
14
13
17
16
11
10
15
17
11
11
8
6
40
11
15
6
4
6
19
6
53
5
7
icon: PPE PPE
174

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Abstain (1)

3

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1

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3

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1

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3
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150

Hungary S&D

2

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A8-0428/2018 - Paul Tang - Am 9 13/12/2018 12:13:13.000

2018/12/13 Outcome: +: 312, -: 253, 0: 15
IT FR ES AT EL FI PT BE DK CY LV HR RO EE LU LT DE BG NL SE SI GB MT HU IE SK CZ PL
Total
54
62
45
16
11
11
17
17
11
6
4
10
22
5
6
8
78
13
19
15
6
53
5
14
7
11
14
40
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151

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1

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A8-0428/2018 - Paul Tang - Am 25 13/12/2018 12:13:44.000

2018/12/13 Outcome: -: 331, +: 244, 0: 8
IT EL ES PT FI BE RO DK LV DE EE CY LU AT HU HR SI SK SE MT LT IE NL BG GB CZ FR PL
Total
54
11
45
17
11
17
23
11
4
78
5
6
6
16
14
10
6
11
15
5
8
7
19
13
53
15
63
40
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icon: GUE/NGL GUE/NGL
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icon: EFDD EFDD
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1

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2

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1

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2

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1

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1

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icon: ECR ECR
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1

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A8-0428/2018 - Paul Tang - Am 27 13/12/2018 12:13:58.000

2018/12/13 Outcome: +: 490, 0: 52, -: 40
DE FR IT ES PL RO PT GB BE HU BG DK EL SE FI AT CZ HR NL SK LT LU EE SI LV CY IE MT
Total
78
63
53
45
40
23
17
53
17
13
13
11
11
15
11
16
15
10
19
11
8
6
6
6
4
6
7
5
icon: PPE PPE
174

United Kingdom PPE

1

Denmark PPE

For (1)

1

Finland PPE

Abstain (1)

3

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3

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1

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1

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3
icon: S&D S&D
151

Belgium S&D

3

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2

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2

Greece S&D

2

Sweden S&D

Against (1)

Abstain (1)

4

Finland S&D

1

Croatia S&D

2

Netherlands S&D

2

Lithuania S&D

1

Luxembourg S&D

For (1)

1

Estonia S&D

For (1)

1

Slovenia S&D

For (1)

1

Latvia S&D

1

Cyprus S&D

2

Malta S&D

Against (1)

Abstain (1)

2
icon: ALDE ALDE
55

Germany ALDE

2

Romania ALDE

2

Portugal ALDE

1

United Kingdom ALDE

1

Bulgaria ALDE

3

Sweden ALDE

2

Austria ALDE

For (1)

1

Croatia ALDE

2

Lithuania ALDE

2

Luxembourg ALDE

For (1)

1

Estonia ALDE

3

Slovenia ALDE

For (1)

1

Latvia ALDE

1

Ireland ALDE

Against (1)

1
icon: Verts/ALE Verts/ALE
39

Spain Verts/ALE

2

Belgium Verts/ALE

2

Hungary Verts/ALE

1

Denmark Verts/ALE

For (1)

1

Sweden Verts/ALE

3

Finland Verts/ALE

For (1)

1

Austria Verts/ALE

2

Croatia Verts/ALE

For (1)

1

Netherlands Verts/ALE

1

Luxembourg Verts/ALE

For (1)

1

Estonia Verts/ALE

For (1)

1

Latvia Verts/ALE

1
icon: GUE/NGL GUE/NGL
36

Italy GUE/NGL

1

Portugal GUE/NGL

3

Sweden GUE/NGL

For (1)

1

Finland GUE/NGL

For (1)

1

Czechia GUE/NGL

2

Netherlands GUE/NGL

3

Cyprus GUE/NGL

2

Ireland GUE/NGL

3
icon: ENF ENF
26

Germany ENF

Against (1)

1

Poland ENF

For (1)

1

Belgium ENF

For (1)

1

Austria ENF

3

Netherlands ENF

2
icon: EFDD EFDD
35

Germany EFDD

Against (1)

1

Poland EFDD

1

Czechia EFDD

Against (1)

1

Lithuania EFDD

For (1)

1
icon: NI NI
11

Germany NI

Against (1)

2

France NI

2

Poland NI

Abstain (1)

2

United Kingdom NI

Against (1)

1

Hungary NI

For (1)

1

Denmark NI

1
icon: ECR ECR
55

Italy ECR

Abstain (1)

1

Romania ECR

For (1)

Abstain (1)

2

Bulgaria ECR

Abstain (1)

1

Greece ECR

For (1)

1

Sweden ECR

2

Finland ECR

1

Czechia ECR

2

Croatia ECR

Abstain (1)

1

Netherlands ECR

Abstain (1)

1

Slovakia ECR

Against (1)

Abstain (1)

2

Lithuania ECR

Abstain (1)

1

Cyprus ECR

Abstain (1)

1

A8-0428/2018 - Paul Tang - Am 35 13/12/2018 12:14:16.000

2018/12/13 Outcome: +: 308, -: 250, 0: 20
IT FR ES AT PT EL FI BE DK RO CY LV EE LU HR LT DE BG SE SI MT GB IE NL HU SK CZ PL
Total
54
63
45
16
17
11
10
17
11
21
6
4
5
6
10
8
77
13
15
5
5
53
7
19
14
11
15
40
icon: S&D S&D
151

Greece S&D

2

Finland S&D

1

Belgium S&D

3

Denmark S&D

2

Cyprus S&D

2

Latvia S&D

1

Estonia S&D

For (1)

1

Luxembourg S&D

For (1)

1

Croatia S&D

2

Lithuania S&D

1

Sweden S&D

Against (1)

Abstain (1)

4

Slovenia S&D

For (1)

1

Malta S&D

For (1)

Abstain (1)

2

Netherlands S&D

2

Hungary S&D

2
icon: Verts/ALE Verts/ALE
39

Spain Verts/ALE

2

Austria Verts/ALE

2

Finland Verts/ALE

For (1)

1

Belgium Verts/ALE

2

Denmark Verts/ALE

For (1)

1

Latvia Verts/ALE

1

Estonia Verts/ALE

For (1)

1

Luxembourg Verts/ALE

For (1)

1

Croatia Verts/ALE

For (1)

1

Sweden Verts/ALE

3

Netherlands Verts/ALE

1

Hungary Verts/ALE

2
icon: ALDE ALDE
54

Austria ALDE

For (1)

1

Portugal ALDE

1

Romania ALDE

2

Latvia ALDE

1

Estonia ALDE

For (1)

Against (1)

2

Luxembourg ALDE

For (1)

1

Croatia ALDE

2

Lithuania ALDE

2

Germany ALDE

2

Bulgaria ALDE

3

Sweden ALDE

Against (1)

2

Slovenia ALDE

For (1)

1

United Kingdom ALDE

1

Ireland ALDE

Against (1)

1

Czechia ALDE

4
icon: GUE/NGL GUE/NGL
36

Italy GUE/NGL

1

Portugal GUE/NGL

3

Finland GUE/NGL

For (1)

1

Cyprus GUE/NGL

2

Sweden GUE/NGL

Abstain (1)

1

Ireland GUE/NGL

3

Netherlands GUE/NGL

3

Czechia GUE/NGL

2
icon: ENF ENF
26

Austria ENF

3

Belgium ENF

Abstain (1)

1

Germany ENF

Against (1)

1

Netherlands ENF

2

Poland ENF

Against (1)

1
icon: NI NI
11

France NI

2

Denmark NI

1

Germany NI

Against (1)

2

United Kingdom NI

Against (1)

1

Hungary NI

For (1)

1

Poland NI

2
icon: EFDD EFDD
35

Lithuania EFDD

For (1)

1

Germany EFDD

Against (1)

1

Czechia EFDD

Against (1)

1

Poland EFDD

1
icon: ECR ECR
55

Italy ECR

Against (1)

1

Greece ECR

Abstain (1)

1

Finland ECR

1

Romania ECR

2

Cyprus ECR

Against (1)

1

Croatia ECR

Against (1)

1

Lithuania ECR

Against (1)

1

Bulgaria ECR

Against (1)

1

Sweden ECR

2

Netherlands ECR

Against (1)

1

Slovakia ECR

2

Czechia ECR

2
icon: PPE PPE
171

Greece PPE

Against (1)

Abstain (1)

2

Finland PPE

2

Belgium PPE

Against (1)

3

Denmark PPE

For (1)

1

Cyprus PPE

1

Latvia PPE

Against (1)

1

Estonia PPE

Against (1)

1

Luxembourg PPE

3

Slovenia PPE

3

United Kingdom PPE

Against (1)

1

Ireland PPE

3

A8-0428/2018 - Paul Tang - Am 63 13/12/2018 12:15:14.000

2018/12/13 Outcome: -: 444, +: 128, 0: 8
GB CY EL MT IE DK LV SE EE PL LT LU SI CZ HR SK NL BG FI PT AT HU BE FR RO ES IT DE
Total
53
6
11
5
7
11
4
15
5
40
8
6
6
15
10
11
19
13
11
17
16
14
17
62
23
45
53
77
icon: ECR ECR
55

Cyprus ECR

1

Greece ECR

For (1)

1

Sweden ECR

2

Lithuania ECR

1

Czechia ECR

2

Croatia ECR

For (1)

1

Slovakia ECR

For (1)

Against (1)

2

Netherlands ECR

Against (1)

1

Bulgaria ECR

1

Finland ECR

1

Romania ECR

Against (1)

2

Italy ECR

1
icon: ENF ENF
26

Poland ENF

For (1)

1

Netherlands ENF

2

Austria ENF

For (1)

3

Belgium ENF

For (1)

1

Germany ENF

For (1)

1
icon: GUE/NGL GUE/NGL
36

Cyprus GUE/NGL

2

Greece GUE/NGL

Against (1)

4

Ireland GUE/NGL

Abstain (1)

3

Sweden GUE/NGL

For (1)

1

Czechia GUE/NGL

Against (1)

2

Netherlands GUE/NGL

3

Finland GUE/NGL

Against (1)

1

Portugal GUE/NGL

Against (1)

3

Italy GUE/NGL

Against (1)

1

Germany GUE/NGL

For (1)

Abstain (1)

6
icon: EFDD EFDD
35

Poland EFDD

1

Lithuania EFDD

Against (1)

1

Czechia EFDD

For (1)

1

Germany EFDD

For (1)

1
icon: NI NI
11

United Kingdom NI

For (1)

1

Denmark NI

Against (1)

1

Hungary NI

Against (1)

1

France NI

2

Germany NI

For (1)

Against (1)

2
icon: Verts/ALE Verts/ALE
40

United Kingdom Verts/ALE

6

Denmark Verts/ALE

Against (1)

1

Latvia Verts/ALE

Against (1)

1

Sweden Verts/ALE

3

Estonia Verts/ALE

Against (1)

1

Luxembourg Verts/ALE

Against (1)

1

Croatia Verts/ALE

Against (1)

1

Netherlands Verts/ALE

Against (1)

1

Finland Verts/ALE

Against (1)

1

Austria Verts/ALE

Against (2)

2

Hungary Verts/ALE

2

Belgium Verts/ALE

2
5

Spain Verts/ALE

Against (2)

2
icon: ALDE ALDE
54

United Kingdom ALDE

Against (1)

1

Ireland ALDE

Against (1)

1

Denmark ALDE

3

Latvia ALDE

1

Sweden ALDE

Against (1)

Abstain (1)

2

Estonia ALDE

Against (2)

2

Lithuania ALDE

2

Luxembourg ALDE

Against (1)

1

Slovenia ALDE

Against (1)

1

Croatia ALDE

2

Bulgaria ALDE

3

Portugal ALDE

1

Austria ALDE

Against (1)

1

Romania ALDE

2

Germany ALDE

2
icon: S&D S&D
150

Cyprus S&D

Against (1)

Abstain (1)

2

Greece S&D

2

Malta S&D

2

Denmark S&D

Against (1)

2

Latvia S&D

Against (1)

1

Sweden S&D

For (1)

Abstain (1)

4

Estonia S&D

Against (1)

1

Lithuania S&D

1

Luxembourg S&D

Against (1)

1

Slovenia S&D

Against (1)

1

Croatia S&D

2
3

Netherlands S&D

Against (2)

2

Bulgaria S&D

Abstain (1)

3

Finland S&D

Against (1)

1

Hungary S&D

2

Belgium S&D

3