BETA


2019/2901(RSP) Resolution on fair taxation in a digitalised and globalised economy: BEPS 2.0

Progress: Procedure completed

RoleCommitteeRapporteurShadows
Lead ECON
Lead committee dossier:
Legal Basis:
RoP 136-p5

Events

2020/04/29
   EC - Commission response to text adopted in plenary
Documents
2019/12/18
   EP - Motion for a resolution
Documents
2019/12/18
   EP - Results of vote in Parliament
2019/12/18
   EP - Decision by Parliament
Details

The European Parliament adopted by 479 votes to 141, with 69 abstentions, a resolution tabled by the Committee on Economic and Monetary Affairs on fair taxation in a digitalised and globalised economy: BEPS 2.0.

Background

Members recalled that following the 2008-2009 financial crisis and a series of revelations by journalists and civil society organisations about tax evasion, aggressive tax planning, tax fraud and money laundering practices, G20 countries agreed to address these issues globally at OECD level, through the Base Erosion and Profit Shifting (BEPS) project, leading to the BEPS Action Plan.

The Action Plan has generated global consensus on many aspects of the fight against tax evasion but no agreement has been reached on how to address the fiscal challenges arising from the digitalisation of the economy, leading to the publication in 2015 of a separate final report on Action 1 of the BEPS project.

Parliament has repeatedly called for a reform of the international corporate tax system to combat tax fraud and evasion and to meet the challenges of taxing the digital economy. It called on the Commission and the Member States to adopt a joint European position at OECD/G20 level or to act EU level if an international agreement cannot be reached.

In 2018, during the ongoing negotiations to find an international agreement, the Commission put forward two proposals addressing the taxation of the digital economy. The European Parliament supported these proposals, but they were not adopted in the Council owing to opposition from a small number of Member States, which prevented a unanimous agreement being reached.

In 2019, the the OECD adopted a work programme towards reaching a consensus – which was endorsed by the G20 – with the aim of reaching an agreement by the end of 2020. It was suggested to group members’ proposals to address the challenges of digitalisation under consideration into two pillars: Pillar One focuses on the allocation of taxing rights through new profit allocation and nexus rules, while Pillar Two addresses the remaining BEPS issues, introducing measures to ensure a minimum level of tax.

The EU must engage in international efforts to better tax the digital economy

Parliament noted the progress brought about by the BEPS action plan and its implementation by the Union through the directive on combating tax evasion ( ATAD ), but noted that certain challenges, linked in particular to globalisation and the digitalisation of the economy, had still not been addressed.

Regretting the lack of a common EU approach in the ongoing international negotiations, Parliament called on each Member State and the Commission to make their positions publicly known on the OECD Secretariat's proposals on Pillar One and Pillar Two and to agree on a common and ambitious EU position for the OECD negotiations, ensuring that the Union sets an example in ensuring a fairer distribution of taxing rights and a minimum level of taxation, allowing fairness in the international tax environment in order to combat tax fraud, aggressive tax planning and tax evasion.

Parliament encouraged the Commission and the Member States to achieve a deal at international level which would then be transposed at EU level through relevant EU and national legislation. Likewise, it supported the commitment of the Commission President to propose an EU solution should an international deal not be reached by the end of 2020, on the condition that this EU solution is not limited to digital businesses.

Members recalled that the ongoing international corporate tax reform is composed of two pillars of equal importance and that those two pillars are complementary. These pillars should be neogitated as a unique package of necessary reforms. They called on the Commission and the Council to prepare the legal base for incorporating the outcome of an international deal into EU law and to present a legislative proposal as soon as possible.

Scope of the reform

Parliament stressed that the fiscal challenges currently facing the international tax system are not only due to the digitisation of the economy but are also linked to the increasing globalisation of the economy. Therefore, the reform, while preventing further and unnecessary burdens on SMEs, should cover all large firms that have the possibility to engage in practices of tax base erosion and profit transfer through tax planning mechanisms in several Member States and third countries.

Members recommended, as a basis, that operating profits should be derived from consolidated financial accounts, after a feasibility analysis. In addition, while the current OECD proposal provides for the exclusion of specific sectors, such as the extractive industry and the commodities sector, Parliament asked the Commission to include these exclusions in its impact assessment, in particular to ensure that international reform respects the coherence of European policies for development.

Lastly, Members called on the OECD to make clear distinctions between sectors and company sizes in its proposal. The tax framework should be able to strike a balance between different situations, including monopoly rents and innovative high-growth companies.

Documents
2019/12/18
   EP - End of procedure in Parliament
2019/12/16
   EP - Oral question/interpellation by Parliament
Documents
2019/12/16
   EP - Debate in Parliament
2019/11/22
   EP - Amendments tabled in committee
Documents

Documents

Activities

Votes

B9-0238/2019 - Am 1 #

2019/12/18 Outcome: +: 477, -: 170, 0: 43
FR DE IT ES PT AT EL HU RO BE SK IE HR NL FI BG SE DK SI MT LV LT LU CY EE CZ PL GB
Total
66
90
68
48
20
18
20
17
27
20
13
10
10
26
12
16
18
13
8
6
6
10
6
6
6
21
49
60
icon: PPE PPE
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1

Malta PPE

2

Latvia PPE

2

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2

Cyprus PPE

2
icon: S&D S&D
146

Greece S&D

2

Finland S&D

1

Slovenia S&D

2
4

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2

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70

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3

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B9-0238/2019 - § 4 #

2019/12/18 Outcome: +: 497, -: 111, 0: 78
DE FR ES IT RO PT AT PL GB EL BE DK FI SI BG LT SK HR NL EE LV CZ SE IE LU HU CY MT
Total
89
66
48
67
26
20
18
48
60
20
19
12
12
8
16
10
13
10
26
6
8
21
18
10
6
17
6
6
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145

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2

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3

B9-0238/2019 - § 9/2 #

2019/12/18 Outcome: +: 494, -: 170, 0: 13
DE ES FR RO PT DK EL AT BE NL BG GB CZ FI SK SI HR LU LT LV EE CY IT SE MT IE HU PL
Total
87
47
66
27
20
13
20
18
19
25
15
58
21
12
13
8
10
6
8
8
6
6
68
18
6
10
17
45
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143

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2

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1

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B9-0238/2019 - Am 5D #

2019/12/18 Outcome: -: 380, +: 266, 0: 37
DE PT ES SE GB IE EL CY FI SK LV LU LT DK EE HR SI BE AT NL MT IT HU BG CZ RO FR PL
Total
90
20
48
18
59
10
19
6
12
13
8
6
10
12
6
10
7
19
18
26
6
67
17
15
21
27
64
49
icon: S&D S&D
145

Greece S&D

2

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B9-0238/2019 - Am 12 #

2019/12/18 Outcome: -: 366, +: 250, 0: 80
IT DE PT LV DK FR ES AT LU LT EE CY HR IE BE SE SI HU SK FI NL MT EL BG CZ RO GB PL
Total
68
90
20
8
13
67
48
18
6
10
6
6
10
10
21
18
8
17
13
12
26
6
20
17
21
28
60
49
icon: S&D S&D
146

Latvia S&D

2

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1

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2

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2

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B9-0238/2019 - § 23 #

2019/12/18 Outcome: +: 539, -: 115, 0: 28
FR DE IT ES RO PT AT HU GB EL FI BE NL SK SI LT HR BG SE CY DK CZ LU LV EE IE PL MT
Total
65
89
67
47
27
20
18
17
59
19
12
18
24
13
8
10
10
16
18
6
13
21
6
8
6
10
49
6
icon: PPE PPE
162
2

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1

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2

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2

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142

Greece S&D

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B9-0238/2019 - Am 2 #

2019/12/18 Outcome: -: 436, +: 142, 0: 112
SK DK LT LU IE AT LV CY EE EL BE PT FI HR SI MT SE DE NL CZ ES HU BG RO IT FR GB PL
Total
13
13
10
6
10
18
8
6
6
19
21
20
12
10
8
6
18
90
26
21
48
17
17
28
67
66
60
46
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70

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3

Slovenia S&D

Abstain (2)

2

Hungary S&D

For (1)

Abstain (1)

5
2
icon: NI NI
44

Slovakia NI

Against (1)

2

Croatia NI

Abstain (1)

1

Germany NI

1

Hungary NI

Against (1)

1
icon: ECR ECR
57

Slovakia ECR

2

Lithuania ECR

Against (1)

1

Latvia ECR

2

Croatia ECR

Against (1)

1
3

Germany ECR

Against (1)

1

Netherlands ECR

4

Bulgaria ECR

2

United Kingdom ECR

2
icon: ID ID
68

Denmark ID

Against (1)

1

Austria ID

3

Estonia ID

Against (1)

1

Finland ID

2

Czechia ID

Against (1)

Abstain (1)

2
icon: Renew Renew
106

Slovakia Renew

2

Lithuania Renew

2

Luxembourg Renew

2

Ireland Renew

Against (1)

1

Austria Renew

Against (1)

1

Latvia Renew

Against (1)

1

Estonia Renew

3

Finland Renew

3

Croatia Renew

Against (1)

1

Slovenia Renew

2

Sweden Renew

3

Hungary Renew

2

Bulgaria Renew

3
icon: PPE PPE
164

Denmark PPE

Against (1)

1

Lithuania PPE

3

Luxembourg PPE

2

Latvia PPE

2

Cyprus PPE

2

Belgium PPE

4

Slovenia PPE

4

Malta PPE

2

B9-0238/2019 - Am 14 #

2019/12/18 Outcome: -: 399, +: 238, 0: 54
ES DE PT EL LV LU LT FR SK HR DK EE IE FI SI AT CY BE NL MT IT HU SE RO BG CZ GB PL
Total
48
90
20
20
8
6
10
66
12
10
13
6
10
12
8
18
6
21
26
6
68
17
18
26
17
21
59
49
icon: S&D S&D
145

Greece S&D

2

Latvia S&D

2

Luxembourg S&D

For (1)

1

Lithuania S&D

2

Slovakia S&D

2

Estonia S&D

For (1)

Abstain (1)

2

Finland S&D

1

Slovenia S&D

2

Cyprus S&D

2
icon: Verts/ALE Verts/ALE
70

Spain Verts/ALE

2

Portugal Verts/ALE

1

Latvia Verts/ALE

1

Luxembourg Verts/ALE

For (1)

1

Lithuania Verts/ALE

2

Denmark Verts/ALE

2

Ireland Verts/ALE

2

Finland Verts/ALE

2

Austria Verts/ALE

2

Belgium Verts/ALE

3

Netherlands Verts/ALE

3

Sweden Verts/ALE

2

Czechia Verts/ALE

3
icon: GUE/NGL GUE/NGL
37

Portugal GUE/NGL

4

Denmark GUE/NGL

Against (1)

1

Ireland GUE/NGL

Against (1)

3

Finland GUE/NGL

For (1)

1

Cyprus GUE/NGL

2

Belgium GUE/NGL

For (1)

1

Netherlands GUE/NGL

For (1)

1

Czechia GUE/NGL

1
icon: NI NI
44

Germany NI

1

Slovakia NI

Abstain (1)

2

Croatia NI

Abstain (1)

1

Hungary NI

Against (1)

1
icon: ID ID
69

Denmark ID

Against (1)

1

Estonia ID

Against (1)

1

Finland ID

2

Austria ID

3

Czechia ID

Against (2)

2
icon: ECR ECR
59

Germany ECR

Abstain (1)

1

Latvia ECR

2

Lithuania ECR

Against (1)

1

Slovakia ECR

2

Croatia ECR

Against (1)

1

Netherlands ECR

4
3

Bulgaria ECR

2

United Kingdom ECR

2
icon: Renew Renew
104

Latvia Renew

Against (1)

1

Luxembourg Renew

2

Lithuania Renew

2

Slovakia Renew

2

Croatia Renew

Against (1)

1

Estonia Renew

3

Ireland Renew

Against (1)

1

Finland Renew

3

Slovenia Renew

2

Austria Renew

Against (1)

1

Hungary Renew

2

Sweden Renew

3

Bulgaria Renew

3
icon: PPE PPE
163

Latvia PPE

2

Luxembourg PPE

2

Lithuania PPE

3

Denmark PPE

Against (1)

1

Slovenia PPE

4

Cyprus PPE

2

Belgium PPE

4

Malta PPE

2

B9-0238/2019 - Am 3 #

2019/12/18 Outcome: +: 349, -: 323, 0: 16
FR IT DE PT BE ES AT IE CY EE DK SK LV EL FI SI LU LT HR MT SE NL HU BG RO CZ GB PL
Total
67
68
89
20
21
47
18
10
4
6
13
13
8
20
12
8
6
10
10
6
18
25
17
16
27
21
60
48
icon: S&D S&D
142

Estonia S&D

2

Latvia S&D

2

Greece S&D

2

Finland S&D

1

Slovenia S&D

2

Luxembourg S&D

For (1)

1

Lithuania S&D

2

Malta S&D

Against (1)

4
icon: Verts/ALE Verts/ALE
69

Portugal Verts/ALE

1

Belgium Verts/ALE

3

Spain Verts/ALE

2

Austria Verts/ALE

2

Ireland Verts/ALE

2

Denmark Verts/ALE

2

Latvia Verts/ALE

1

Finland Verts/ALE

2

Luxembourg Verts/ALE

For (1)

1

Lithuania Verts/ALE

2

Sweden Verts/ALE

2

Netherlands Verts/ALE

3

Czechia Verts/ALE

3
icon: ID ID
69
3

Estonia ID

For (1)

1

Denmark ID

Against (1)

1

Finland ID

2

Czechia ID

Against (1)

Abstain (1)

2
icon: GUE/NGL GUE/NGL
37

Belgium GUE/NGL

For (1)

1

Ireland GUE/NGL

3

Cyprus GUE/NGL

2

Denmark GUE/NGL

1

Finland GUE/NGL

For (1)

1

Netherlands GUE/NGL

For (1)

1

Czechia GUE/NGL

1
icon: NI NI
44

Germany NI

1

Slovakia NI

2

Croatia NI

Abstain (1)

1

Hungary NI

1
icon: Renew Renew
106

Belgium Renew

4

Austria Renew

Against (1)

1

Ireland Renew

Against (1)

1

Estonia Renew

3

Slovakia Renew

2

Latvia Renew

Against (1)

1

Finland Renew

3

Slovenia Renew

2

Luxembourg Renew

2

Lithuania Renew

2

Croatia Renew

Against (1)

1

Sweden Renew

3

Hungary Renew

2

Bulgaria Renew

3
icon: ECR ECR
58

Germany ECR

Against (1)

1

Slovakia ECR

2

Latvia ECR

Against (1)

Abstain (1)

2

Lithuania ECR

Against (1)

1

Croatia ECR

Against (1)

1
3

Netherlands ECR

4

Bulgaria ECR

2

United Kingdom ECR

2
icon: PPE PPE
163

Belgium PPE

4

Cyprus PPE

2

Denmark PPE

Against (1)

1

Latvia PPE

2

Slovenia PPE

For (1)

4

Luxembourg PPE

2

Lithuania PPE

3

Malta PPE

2

B9-0238/2019 - Am 6 #

2019/12/18 Outcome: -: 370, +: 314, 0: 8
FR DE PT ES AT IE EE DK EL CY NL LV LU LT SK HR BE FI SI MT HU BG IT RO CZ PL GB SE
Total
67
89
19
48
18
10
6
13
20
6
26
8
6
10
13
10
20
12
8
6
17
17
68
27
21
49
60
18
icon: S&D S&D
145

Estonia S&D

2

Greece S&D

2

Cyprus S&D

2

Latvia S&D

2

Luxembourg S&D

For (1)

1

Lithuania S&D

2

Finland S&D

1

Slovenia S&D

2
icon: Verts/ALE Verts/ALE
69

Portugal Verts/ALE

1

Spain Verts/ALE

2

Austria Verts/ALE

2

Ireland Verts/ALE

2

Denmark Verts/ALE

2

Netherlands Verts/ALE

3

Latvia Verts/ALE

1

Luxembourg Verts/ALE

For (1)

1

Lithuania Verts/ALE

2

Belgium Verts/ALE

2

Finland Verts/ALE

2

Czechia Verts/ALE

3

Sweden Verts/ALE

2
icon: GUE/NGL GUE/NGL
37

Ireland GUE/NGL

3

Denmark GUE/NGL

1

Cyprus GUE/NGL

2

Netherlands GUE/NGL

For (1)

1

Belgium GUE/NGL

For (1)

1

Finland GUE/NGL

For (1)

1

Czechia GUE/NGL

1
icon: NI NI
44

Germany NI

1

Slovakia NI

Abstain (1)

2

Croatia NI

Abstain (1)

1

Hungary NI

Against (1)

1
icon: ID ID
69
3

Estonia ID

For (1)

1

Denmark ID

Against (1)

1

Finland ID

2

Czechia ID

Against (2)

2
icon: Renew Renew
106

Austria Renew

Against (1)

1

Ireland Renew

Against (1)

1

Estonia Renew

3

Latvia Renew

Against (1)

1

Luxembourg Renew

2

Lithuania Renew

2

Slovakia Renew

Against (1)

Abstain (1)

2

Croatia Renew

Against (1)

1

Belgium Renew

4

Finland Renew

3

Slovenia Renew

2

Hungary Renew

2

Bulgaria Renew

3

Sweden Renew

3
icon: ECR ECR
59

Germany ECR

Abstain (1)

1

Netherlands ECR

4

Latvia ECR

2

Lithuania ECR

Against (1)

1

Slovakia ECR

2

Croatia ECR

Against (1)

1

Bulgaria ECR

2

United Kingdom ECR

2
3
icon: PPE PPE
163

Denmark PPE

Against (1)

1

Cyprus PPE

2

Latvia PPE

2

Luxembourg PPE

2

Lithuania PPE

3

Slovenia PPE

4

Malta PPE

2

B9-0238/2019 - § 36 #

2019/12/18 Outcome: +: 480, -: 177, 0: 33
DE ES FR RO PT AT PL EL NL BE GB FI LT EE SI LU SK HR LV DK CY BG IT CZ IE HU SE MT
Total
89
48
67
28
20
18
49
20
26
21
58
12
10
6
8
6
13
10
8
13
5
17
68
20
9
17
18
6
icon: S&D S&D
146

Greece S&D

2

Finland S&D

1

Lithuania S&D

2

Estonia S&D

2

Slovenia S&D

2

Luxembourg S&D

For (1)

1

Latvia S&D

2

Cyprus S&D

2
icon: PPE PPE
163

Slovenia PPE

Against (1)

4

Luxembourg PPE

2

Croatia PPE

Against (1)

4

Latvia PPE

2

Denmark PPE

Against (1)

1

Cyprus PPE

1

Malta PPE

For (1)

Against (1)

2
icon: Renew Renew
105

Austria Renew

For (1)

1

Finland Renew

3

Lithuania Renew

2

Estonia Renew

3

Slovenia Renew

2

Luxembourg Renew

2

Slovakia Renew

2

Croatia Renew

For (1)

1

Latvia Renew

For (1)

1

Ireland Renew

Against (1)

1

Hungary Renew

2

Sweden Renew

Abstain (1)

3
icon: Verts/ALE Verts/ALE
69

Spain Verts/ALE

2

Portugal Verts/ALE

1

Austria Verts/ALE

2

Netherlands Verts/ALE

3

Belgium Verts/ALE

3

Finland Verts/ALE

2

Lithuania Verts/ALE

2

Luxembourg Verts/ALE

For (1)

1

Latvia Verts/ALE

1

Denmark Verts/ALE

2

Czechia Verts/ALE

3

Ireland Verts/ALE

2

Sweden Verts/ALE

2
icon: GUE/NGL GUE/NGL
37

Portugal GUE/NGL

4

Netherlands GUE/NGL

For (1)

1

Belgium GUE/NGL

For (1)

1

Finland GUE/NGL

For (1)

1

Denmark GUE/NGL

1

Cyprus GUE/NGL

2

Czechia GUE/NGL

1

Ireland GUE/NGL

Against (1)

3
icon: NI NI
42

Germany NI

1

Slovakia NI

2

Croatia NI

Abstain (1)

1

Hungary NI

Against (1)

1
icon: ECR ECR
59

Germany ECR

Against (1)

1

Netherlands ECR

4

United Kingdom ECR

2

Lithuania ECR

Against (1)

1

Slovakia ECR

2

Croatia ECR

Against (1)

1

Latvia ECR

Against (1)

Abstain (1)

2

Bulgaria ECR

2
3
icon: ID ID
69
3

Finland ID

2

Estonia ID

For (1)

1

Denmark ID

Abstain (1)

1

Czechia ID

Against (2)

2

B9-0238/2019 - Am 7 #

2019/12/18 Outcome: -: 554, +: 119, 0: 17
IE AT LU CY EE EL FI LT LV MT BE DK SI HR PT SK NL BG HU SE CZ RO FR DE ES GB IT PL
Total
10
18
6
6
6
20
12
10
8
6
21
13
8
9
20
13
25
17
17
18
21
28
66
88
48
60
68
48
icon: Verts/ALE Verts/ALE
70

Ireland Verts/ALE

2

Austria Verts/ALE

2

Luxembourg Verts/ALE

For (1)

1

Finland Verts/ALE

2

Lithuania Verts/ALE

2

Latvia Verts/ALE

1

Belgium Verts/ALE

3

Denmark Verts/ALE

2

Portugal Verts/ALE

1

Netherlands Verts/ALE

3

Sweden Verts/ALE

2

Czechia Verts/ALE

3

Spain Verts/ALE

2
icon: GUE/NGL GUE/NGL
36

Ireland GUE/NGL

Against (1)

3

Cyprus GUE/NGL

2

Finland GUE/NGL

For (1)

1

Belgium GUE/NGL

For (1)

1

Denmark GUE/NGL

1

Portugal GUE/NGL

4

Netherlands GUE/NGL

For (1)

1

Czechia GUE/NGL

1
icon: NI NI
44

Croatia NI

Abstain (1)

1

Slovakia NI

2

Hungary NI

Against (1)

1

Germany NI

1
icon: ECR ECR
57

Lithuania ECR

Against (1)

1

Latvia ECR

2

Slovakia ECR

2

Netherlands ECR

4

Bulgaria ECR

2
3

Germany ECR

Against (1)

1

United Kingdom ECR

2
icon: ID ID
68

Austria ID

3

Estonia ID

Against (1)

1

Finland ID

2

Denmark ID

Against (1)

1

Czechia ID

Against (2)

2
icon: Renew Renew
106

Ireland Renew

Against (1)

1

Austria Renew

Against (1)

1

Luxembourg Renew

2

Estonia Renew

3

Finland Renew

3

Lithuania Renew

2

Latvia Renew

Against (1)

1

Slovenia Renew

2

Croatia Renew

Against (1)

1

Slovakia Renew

2

Bulgaria Renew

3

Hungary Renew

2

Sweden Renew

3
icon: S&D S&D
144

Luxembourg S&D

Against (1)

1

Cyprus S&D

2

Estonia S&D

Against (1)

Abstain (1)

2

Greece S&D

2

Finland S&D

1

Lithuania S&D

2

Latvia S&D

2

Belgium S&D

Against (1)

3

Slovenia S&D

Against (2)

2
3

Slovakia S&D

Abstain (1)

3
icon: PPE PPE
165

Luxembourg PPE

2

Cyprus PPE

2

Lithuania PPE

3

Latvia PPE

2

Malta PPE

2

Belgium PPE

4

Denmark PPE

Against (1)

1

Slovenia PPE

4

B9-0238/2019 - § 39 #

2019/12/18 Outcome: +: 474, -: 184, 0: 34
DE FR ES RO AT PT EL GB BE NL FI SI LT HR SK LV DK BG LU IT EE HU CY CZ PL MT SE IE
Total
90
67
48
28
18
20
19
59
21
25
12
8
10
10
13
8
13
17
6
68
6
17
6
21
49
5
18
10
icon: S&D S&D
146

Greece S&D

2

Finland S&D

1

Slovenia S&D

2

Lithuania S&D

2

Latvia S&D

2

Luxembourg S&D

For (1)

1

Estonia S&D

2

Cyprus S&D

2
icon: PPE PPE
163

Latvia PPE

2

Denmark PPE

Against (1)

1

Luxembourg PPE

2

Cyprus PPE

2

Malta PPE

For (1)

1
icon: Verts/ALE Verts/ALE
70

Spain Verts/ALE

2

Austria Verts/ALE

2

Portugal Verts/ALE

1

Belgium Verts/ALE

3

Netherlands Verts/ALE

3

Finland Verts/ALE

2

Lithuania Verts/ALE

2

Latvia Verts/ALE

1

Denmark Verts/ALE

2

Luxembourg Verts/ALE

For (1)

1

Czechia Verts/ALE

3

Sweden Verts/ALE

2

Ireland Verts/ALE

2
icon: Renew Renew
105

Austria Renew

For (1)

1

Finland Renew

3

Slovenia Renew

2

Lithuania Renew

2

Croatia Renew

For (1)

1

Slovakia Renew

2

Latvia Renew

For (1)

1

Luxembourg Renew

2

Estonia Renew

For (1)

Against (2)

3

Hungary Renew

2

Sweden Renew

Abstain (1)

3

Ireland Renew

Against (1)

1
icon: GUE/NGL GUE/NGL
36

Portugal GUE/NGL

4

Belgium GUE/NGL

For (1)

1

Netherlands GUE/NGL

For (1)

1

Finland GUE/NGL

For (1)

1

Denmark GUE/NGL

1

Cyprus GUE/NGL

2

Czechia GUE/NGL

1

Ireland GUE/NGL

Against (1)

3
icon: NI NI
44

Germany NI

1

Croatia NI

Abstain (1)

1

Slovakia NI

Against (1)

Abstain (1)

2

Hungary NI

1
icon: ID ID
69
3

Finland ID

2

Denmark ID

Abstain (1)

1

Estonia ID

Against (1)

1

Czechia ID

Against (2)

2
icon: ECR ECR
59

Germany ECR

Abstain (1)

1

United Kingdom ECR

2

Netherlands ECR

4

Lithuania ECR

Against (1)

1

Croatia ECR

Against (1)

1

Slovakia ECR

2

Latvia ECR

Against (1)

Abstain (1)

2

Bulgaria ECR

2
3

B9-0238/2019 - § 41 #

2019/12/18 Outcome: +: 533, -: 121, 0: 38
DE FR ES RO PL PT NL AT HU BE BG GB EL CZ DK SE FI SK SI LT HR IT LV LU EE CY IE MT
Total
90
67
48
28
48
20
26
18
17
20
16
60
19
21
13
18
12
13
8
10
10
68
8
6
6
6
10
6
icon: PPE PPE
164

Denmark PPE

For (1)

1

Latvia PPE

2

Luxembourg PPE

2
2

Malta PPE

2
icon: S&D S&D
146

Greece S&D

2

Finland S&D

1

Slovenia S&D

2

Lithuania S&D

2

Latvia S&D

2

Luxembourg S&D

For (1)

1

Estonia S&D

2

Cyprus S&D

Against (1)

Abstain (1)

2
icon: Renew Renew
106

Austria Renew

For (1)

1

Hungary Renew

2

Sweden Renew

3

Finland Renew

3

Slovakia Renew

2

Slovenia Renew

2

Lithuania Renew

2

Croatia Renew

For (1)

1

Latvia Renew

For (1)

1

Luxembourg Renew

2

Estonia Renew

Abstain (1)

3

Ireland Renew

Against (1)

1
icon: Verts/ALE Verts/ALE
70

Spain Verts/ALE

2

Portugal Verts/ALE

1

Netherlands Verts/ALE

3

Austria Verts/ALE

2

Belgium Verts/ALE

3

Czechia Verts/ALE

3

Denmark Verts/ALE

2

Sweden Verts/ALE

2

Finland Verts/ALE

2

Lithuania Verts/ALE

2

Latvia Verts/ALE

1

Luxembourg Verts/ALE

For (1)

1

Ireland Verts/ALE

2
icon: GUE/NGL GUE/NGL
36

Portugal GUE/NGL

4

Netherlands GUE/NGL

For (1)

1

Belgium GUE/NGL

For (1)

1

Czechia GUE/NGL

1

Denmark GUE/NGL

1

Finland GUE/NGL

For (1)

1

Cyprus GUE/NGL

2

Ireland GUE/NGL

Against (1)

3
icon: NI NI
44

Germany NI

1

Hungary NI

Abstain (1)

1

Slovakia NI

Abstain (1)

2

Croatia NI

Abstain (1)

1
icon: ECR ECR
58

Germany ECR

Abstain (1)

1

Netherlands ECR

4

Belgium ECR

For (1)

3

Bulgaria ECR

2

United Kingdom ECR

2
3

Slovakia ECR

2

Lithuania ECR

Against (1)

1

Croatia ECR

Against (1)

1

Latvia ECR

Against (1)

Abstain (1)

2
icon: ID ID
68
3

Belgium ID

2

Czechia ID

Against (2)

2

Denmark ID

For (1)

1

Finland ID

2

Estonia ID

Against (1)

1

B9-0238/2019 - § 42/1 #

2019/12/18 Outcome: +: 425, -: 247, 0: 16
DE ES FR RO EL AT GB LT BE SK HR PT LV FI BG SI EE DK IT NL LU PL HU CZ CY MT IE SE
Total
88
48
67
28
20
18
57
9
20
13
10
20
8
11
17
8
6
13
68
26
6
49
17
21
6
6
10
18
icon: S&D S&D
145

Greece S&D

2

Lithuania S&D

1

Latvia S&D

2

Finland S&D

1

Slovenia S&D

2

Estonia S&D

For (1)

Abstain (1)

2

Luxembourg S&D

For (1)

1

Cyprus S&D

Against (1)

Abstain (1)

2
icon: PPE PPE
164

Croatia PPE

Against (1)

4

Latvia PPE

2

Slovenia PPE

For (1)

4

Denmark PPE

Against (1)

1

Luxembourg PPE

2

Cyprus PPE

2

Malta PPE

2
icon: Verts/ALE Verts/ALE
68

Spain Verts/ALE

2

Austria Verts/ALE

2

Lithuania Verts/ALE

2

Belgium Verts/ALE

2

Portugal Verts/ALE

1

Latvia Verts/ALE

1

Finland Verts/ALE

For (1)

1

Denmark Verts/ALE

2

Netherlands Verts/ALE

3

Luxembourg Verts/ALE

For (1)

1

Czechia Verts/ALE

3

Ireland Verts/ALE

2

Sweden Verts/ALE

2
icon: Renew Renew
104

Austria Renew

For (1)

1

Lithuania Renew

2

Slovakia Renew

2

Croatia Renew

For (1)

1

Latvia Renew

For (1)

1

Finland Renew

For (1)

3

Slovenia Renew

2

Estonia Renew

Against (1)

3

Luxembourg Renew

2

Hungary Renew

2

Ireland Renew

Against (1)

1

Sweden Renew

Abstain (1)

3
icon: GUE/NGL GUE/NGL
36

Belgium GUE/NGL

Against (1)

1

Portugal GUE/NGL

4

Finland GUE/NGL

For (1)

1

Denmark GUE/NGL

Against (1)

1

Netherlands GUE/NGL

Against (1)

1

Czechia GUE/NGL

1

Cyprus GUE/NGL

2

Ireland GUE/NGL

3
icon: NI NI
43

Germany NI

1

Slovakia NI

2

Croatia NI

Abstain (1)

1

Hungary NI

Against (1)

1
icon: ECR ECR
59

Germany ECR

Abstain (1)

1

Spain ECR

For (1)

3

United Kingdom ECR

2

Lithuania ECR

Against (1)

1

Slovakia ECR

2

Croatia ECR

Against (1)

1

Latvia ECR

2

Bulgaria ECR

2

Netherlands ECR

4
3
icon: ID ID
69

Austria ID

3

Finland ID

2

Estonia ID

Against (1)

1

Denmark ID

Against (1)

1

Czechia ID

Against (2)

2

B9-0238/2019 - § 42/2 #

2019/12/18 Outcome: +: 430, -: 246, 0: 13
DE ES RO FR EL AT GB BE LT HR SK PT FI LV SI NL EE BG DK IT LU PL HU CZ CY MT IE SE
Total
88
47
28
65
20
18
59
21
10
10
13
20
12
8
8
26
6
17
13
68
6
49
17
20
6
6
10
18
icon: S&D S&D
145

Greece S&D

2

Lithuania S&D

2

Finland S&D

1

Latvia S&D

2

Slovenia S&D

2

Estonia S&D

2

Luxembourg S&D

For (1)

1

Cyprus S&D

Against (1)

Abstain (1)

2
icon: PPE PPE
162

Latvia PPE

2

Slovenia PPE

4

Denmark PPE

Against (1)

1

Luxembourg PPE

2

Cyprus PPE

2

Malta PPE

2
icon: Verts/ALE Verts/ALE
70

Spain Verts/ALE

2

Austria Verts/ALE

2

Belgium Verts/ALE

3

Lithuania Verts/ALE

2

Portugal Verts/ALE

1

Finland Verts/ALE

2

Latvia Verts/ALE

1

Netherlands Verts/ALE

3

Denmark Verts/ALE

2

Luxembourg Verts/ALE

For (1)

1

Czechia Verts/ALE

3

Ireland Verts/ALE

2

Sweden Verts/ALE

2
icon: Renew Renew
103

Austria Renew

For (1)

1

Lithuania Renew

2

Croatia Renew

For (1)

1

Slovakia Renew

2

Finland Renew

For (1)

3

Latvia Renew

For (1)

1

Slovenia Renew

2

Estonia Renew

Against (1)

3

Luxembourg Renew

2

Hungary Renew

2

Ireland Renew

Against (1)

1

Sweden Renew

Abstain (1)

3
icon: GUE/NGL GUE/NGL
37

Belgium GUE/NGL

For (1)

1

Portugal GUE/NGL

4

Finland GUE/NGL

For (1)

1

Netherlands GUE/NGL

For (1)

1

Denmark GUE/NGL

Against (1)

1

Czechia GUE/NGL

1

Cyprus GUE/NGL

2

Ireland GUE/NGL

3
icon: NI NI
44

Germany NI

1

Croatia NI

Abstain (1)

1

Slovakia NI

2

Hungary NI

Against (1)

1
icon: ECR ECR
59

Germany ECR

Abstain (1)

1

United Kingdom ECR

2

Lithuania ECR

Against (1)

1

Croatia ECR

Against (1)

1

Slovakia ECR

2

Latvia ECR

2

Netherlands ECR

4

Bulgaria ECR

2
3
icon: ID ID
69

Austria ID

3

Finland ID

2

Estonia ID

Against (1)

1

Denmark ID

Against (1)

1

Czechia ID

Against (2)

2

B9-0238/2019 - § 43 #

2019/12/18 Outcome: +: 539, -: 77, 0: 76
DE FR ES PL IT RO AT PT BG GB NL EL BE CZ FI LT IE HR SE DK SK SI LV EE LU CY HU MT
Total
89
66
48
49
68
28
18
19
17
60
26
20
21
21
12
10
10
10
18
13
13
7
8
6
6
6
17
6
icon: S&D S&D
146

Greece S&D

2

Finland S&D

1

Lithuania S&D

2

Slovenia S&D

2

Latvia S&D

2

Estonia S&D

2

Luxembourg S&D

For (1)

1

Cyprus S&D

Against (1)

Abstain (1)

2

Malta S&D

For (1)

Against (1)

4
icon: PPE PPE
163

Denmark PPE

For (1)

1

Slovenia PPE

3

Latvia PPE

2

Luxembourg PPE

2

Cyprus PPE

2

Malta PPE

2
icon: Renew Renew
106

Austria Renew

For (1)

1

Finland Renew

3

Lithuania Renew

2

Ireland Renew

Against (1)

1

Croatia Renew

For (1)

1

Sweden Renew

For (1)

3

Slovakia Renew

2

Slovenia Renew

2

Latvia Renew

For (1)

1

Estonia Renew

Abstain (1)

3

Luxembourg Renew

2

Hungary Renew

2
icon: Verts/ALE Verts/ALE
70

Spain Verts/ALE

2

Austria Verts/ALE

2

Portugal Verts/ALE

1

Netherlands Verts/ALE

3

Belgium Verts/ALE

3

Czechia Verts/ALE

3

Finland Verts/ALE

2

Lithuania Verts/ALE

2

Ireland Verts/ALE

2

Sweden Verts/ALE

2

Denmark Verts/ALE

2

Latvia Verts/ALE

1

Luxembourg Verts/ALE

For (1)

1
icon: GUE/NGL GUE/NGL
36

Portugal GUE/NGL

3

Netherlands GUE/NGL

For (1)

1

Belgium GUE/NGL

For (1)

1

Czechia GUE/NGL

1

Finland GUE/NGL

For (1)

1

Ireland GUE/NGL

3

Denmark GUE/NGL

1

Cyprus GUE/NGL

2
icon: ID ID
68
3

Czechia ID

Against (2)

2

Finland ID

2

Denmark ID

For (1)

1

Estonia ID

Abstain (1)

1
icon: ECR ECR
59

Germany ECR

Abstain (1)

1

Bulgaria ECR

2

United Kingdom ECR

2

Netherlands ECR

Against (1)

4
4

Lithuania ECR

Abstain (1)

1

Croatia ECR

Abstain (1)

1
3

Slovakia ECR

2

Latvia ECR

2
icon: NI NI
44

Germany NI

1

Croatia NI

Abstain (1)

1

Slovakia NI

2

Hungary NI

1

B9-0238/2019 - Am 4 #

2019/12/18 Outcome: -: 337, +: 292, 0: 60
IT FR PT DE ES DK AT IE CY FI SE EE EL LU MT BE LV LT HR SK SI GB HU BG NL RO CZ PL
Total
67
67
20
89
48
13
18
10
6
12
18
6
20
6
6
21
7
9
10
12
8
60
17
17
26
26
21
49
icon: S&D S&D
144

Cyprus S&D

2

Finland S&D

1

Estonia S&D

2

Greece S&D

2

Luxembourg S&D

For (1)

1

Latvia S&D

For (1)

1

Lithuania S&D

1

Slovenia S&D

2
icon: Verts/ALE Verts/ALE
70

Portugal Verts/ALE

1

Spain Verts/ALE

2

Denmark Verts/ALE

2

Austria Verts/ALE

2

Ireland Verts/ALE

2

Finland Verts/ALE

2

Sweden Verts/ALE

2

Luxembourg Verts/ALE

For (1)

1

Belgium Verts/ALE

3

Latvia Verts/ALE

1

Lithuania Verts/ALE

2

Netherlands Verts/ALE

3

Czechia Verts/ALE

3
icon: GUE/NGL GUE/NGL
37

Denmark GUE/NGL

1

Ireland GUE/NGL

3

Cyprus GUE/NGL

2

Finland GUE/NGL

For (1)

1

Belgium GUE/NGL

For (1)

1

Netherlands GUE/NGL

For (1)

1

Czechia GUE/NGL

1
icon: ID ID
68

Denmark ID

Abstain (1)

1
3

Finland ID

2

Estonia ID

Abstain (1)

1

Czechia ID

For (1)

Against (1)

2
icon: NI NI
44

Germany NI

1

Croatia NI

Abstain (1)

1

Slovakia NI

2

Hungary NI

1
icon: ECR ECR
59

Germany ECR

Abstain (1)

1
3

Latvia ECR

2

Lithuania ECR

Against (1)

1

Croatia ECR

Against (1)

1

Slovakia ECR

2

United Kingdom ECR

2

Bulgaria ECR

2

Netherlands ECR

4
icon: Renew Renew
105

Austria Renew

Against (1)

1

Ireland Renew

Against (1)

1

Finland Renew

3

Sweden Renew

3

Estonia Renew

3

Luxembourg Renew

2

Latvia Renew

Against (1)

1

Lithuania Renew

2

Croatia Renew

Against (1)

1

Slovakia Renew

For (1)

1

Slovenia Renew

2

Hungary Renew

2

Bulgaria Renew

3
icon: PPE PPE
162

Denmark PPE

Against (1)

1

Cyprus PPE

2

Luxembourg PPE

2

Malta PPE

2

Belgium PPE

4

Latvia PPE

2

Lithuania PPE

3

Slovenia PPE

4

B9-0238/2019 - Am 10/1 #

2019/12/18 Outcome: -: 383, +: 270, 0: 41
IT FR ES DE PT BE LT CY LV LU EE SK HR DK EL SI AT FI NL IE MT HU BG RO CZ GB SE PL
Total
68
67
48
90
20
21
9
6
8
6
6
13
10
13
20
8
18
12
26
10
6
17
17
28
21
60
18
48
icon: S&D S&D
145

Lithuania S&D

1

Cyprus S&D

2

Latvia S&D

2

Luxembourg S&D

For (1)

1

Estonia S&D

2

Greece S&D

2

Slovenia S&D

2

Finland S&D

1
icon: Verts/ALE Verts/ALE
70

Spain Verts/ALE

2

Portugal Verts/ALE

1

Belgium Verts/ALE

3

Lithuania Verts/ALE

2

Latvia Verts/ALE

1

Luxembourg Verts/ALE

For (1)

1

Denmark Verts/ALE

2

Austria Verts/ALE

2

Finland Verts/ALE

2

Netherlands Verts/ALE

3

Ireland Verts/ALE

2

Czechia Verts/ALE

3

Sweden Verts/ALE

2
icon: GUE/NGL GUE/NGL
37

Portugal GUE/NGL

4

Belgium GUE/NGL

Against (1)

1

Cyprus GUE/NGL

2

Denmark GUE/NGL

Against (1)

1

Finland GUE/NGL

Abstain (1)

1

Netherlands GUE/NGL

For (1)

1

Ireland GUE/NGL

3

Czechia GUE/NGL

1
icon: NI NI
44

Germany NI

1

Slovakia NI

2

Croatia NI

Abstain (1)

1

Hungary NI

Against (1)

1
icon: ID ID
69

Estonia ID

Against (1)

1

Denmark ID

Against (1)

1

Austria ID

3

Finland ID

2

Czechia ID

Against (2)

2
icon: Renew Renew
106

Belgium Renew

4

Lithuania Renew

2

Latvia Renew

Against (1)

1

Luxembourg Renew

2

Estonia Renew

3

Slovakia Renew

2

Croatia Renew

Against (1)

1

Slovenia Renew

2

Austria Renew

Against (1)

1

Finland Renew

3

Ireland Renew

Against (1)

1

Hungary Renew

2

Bulgaria Renew

3

Sweden Renew

3
icon: ECR ECR
58

Germany ECR

Abstain (1)

1

Lithuania ECR

Against (1)

1

Latvia ECR

2

Slovakia ECR

2

Croatia ECR

Against (1)

1

Netherlands ECR

4

Bulgaria ECR

2

United Kingdom ECR

2
3
icon: PPE PPE
165

Lithuania PPE

3

Cyprus PPE

2

Latvia PPE

2

Luxembourg PPE

2

Denmark PPE

Against (1)

1

Slovenia PPE

4

Malta PPE

2

B9-0238/2019 - Am 10/2 #

2019/12/18 Outcome: -: 384, +: 271, 0: 32
FR DE BE ES PT FI LV LU LT SI DK HR EE EL SK AT CY NL BG IE MT IT HU CZ RO GB SE PL
Total
67
90
21
47
20
11
8
6
10
8
12
10
6
20
13
18
6
26
16
10
6
68
16
21
26
59
18
48
icon: S&D S&D
143

Finland S&D

1

Latvia S&D

2

Luxembourg S&D

For (1)

1

Lithuania S&D

2

Slovenia S&D

2

Estonia S&D

For (1)

Abstain (1)

2

Greece S&D

2

Slovakia S&D

Abstain (1)

3

Cyprus S&D

2
icon: Verts/ALE Verts/ALE
70

Belgium Verts/ALE

3

Spain Verts/ALE

2

Portugal Verts/ALE

1

Finland Verts/ALE

2

Latvia Verts/ALE

1

Luxembourg Verts/ALE

For (1)

1

Lithuania Verts/ALE

2

Denmark Verts/ALE

2

Austria Verts/ALE

2

Netherlands Verts/ALE

3

Ireland Verts/ALE

2

Czechia Verts/ALE

3

Sweden Verts/ALE

2
icon: GUE/NGL GUE/NGL
37

Belgium GUE/NGL

For (1)

1

Portugal GUE/NGL

4

Finland GUE/NGL

For (1)

1

Denmark GUE/NGL

Against (1)

1

Cyprus GUE/NGL

2

Netherlands GUE/NGL

For (1)

1

Ireland GUE/NGL

3

Czechia GUE/NGL

1
icon: NI NI
43

Germany NI

1

Croatia NI

Abstain (1)

1

Slovakia NI

2

Hungary NI

Against (1)

1
icon: ID ID
69

Finland ID

2

Denmark ID

Against (1)

1

Estonia ID

Against (1)

1

Austria ID

3

Czechia ID

Against (2)

2
icon: Renew Renew
105

Belgium Renew

4

Finland Renew

2

Latvia Renew

Against (1)

1

Luxembourg Renew

2

Lithuania Renew

2

Slovenia Renew

2

Croatia Renew

Against (1)

1

Estonia Renew

3

Slovakia Renew

2

Austria Renew

Against (1)

1

Bulgaria Renew

3

Ireland Renew

Against (1)

1

Hungary Renew

2

Sweden Renew

3
icon: ECR ECR
58

Germany ECR

Abstain (1)

1

Latvia ECR

2

Lithuania ECR

Against (1)

1

Croatia ECR

Against (1)

1

Slovakia ECR

2

Netherlands ECR

4

Bulgaria ECR

2

United Kingdom ECR

2
3
icon: PPE PPE
162

Finland PPE

3

Latvia PPE

2

Luxembourg PPE

2

Lithuania PPE

3

Slovenia PPE

4

Cyprus PPE

2

Malta PPE

2

B9-0238/2019 - Considérant N #

2019/12/18 Outcome: +: 466, -: 209, 0: 14
FR PL IT ES SE GB CZ RO EL IE FI DE HU BG NL LT AT SI BE SK HR DK LU MT LV CY EE PT
Total
67
48
68
48
18
60
19
28
20
10
12
88
17
16
26
10
18
8
21
13
10
13
6
6
7
6
6
20
icon: PPE PPE
163

Belgium PPE

4

Denmark PPE

For (1)

1

Luxembourg PPE

2

Malta PPE

2

Latvia PPE

For (1)

1

Cyprus PPE

2
icon: Renew Renew
104

Ireland Renew

For (1)

1

Finland Renew

3

Hungary Renew

2

Bulgaria Renew

2

Lithuania Renew

2

Austria Renew

For (1)

1

Slovenia Renew

2

Slovakia Renew

2

Croatia Renew

For (1)

1

Luxembourg Renew

2

Latvia Renew

For (1)

1

Estonia Renew

3
icon: ID ID
67

Czechia ID

Abstain (1)

1

Finland ID

2
3

Belgium ID

For (1)

3

Denmark ID

For (1)

1

Estonia ID

Abstain (1)

1
icon: ECR ECR
58

United Kingdom ECR

2

Germany ECR

For (1)

1

Bulgaria ECR

2

Lithuania ECR

1

Croatia ECR

For (1)

1

Latvia ECR

For (1)

Against (1)

2
icon: GUE/NGL GUE/NGL
37

Czechia GUE/NGL

1

Ireland GUE/NGL

3

Finland GUE/NGL

For (1)

1

Netherlands GUE/NGL

For (1)

1

Belgium GUE/NGL

For (1)

1

Denmark GUE/NGL

1

Cyprus GUE/NGL

2
icon: NI NI
44

Germany NI

1

Hungary NI

Against (1)

1

Slovakia NI

2

Croatia NI

Abstain (1)

1
icon: Verts/ALE Verts/ALE
70

Spain Verts/ALE

2

Sweden Verts/ALE

2

Czechia Verts/ALE

3

Ireland Verts/ALE

For (1)

Against (1)

2

Finland Verts/ALE

2

Netherlands Verts/ALE

3

Lithuania Verts/ALE

2

Austria Verts/ALE

Against (2)

2

Belgium Verts/ALE

3

Denmark Verts/ALE

2

Luxembourg Verts/ALE

Against (1)

1

Latvia Verts/ALE

Against (1)

1

Portugal Verts/ALE

Against (1)

1
icon: S&D S&D
146

France S&D

Against (1)

3

Greece S&D

2

Finland S&D

1

Lithuania S&D

For (1)

2

Slovenia S&D

Against (2)

2

Belgium S&D

3

Slovakia S&D

3
3

Denmark S&D

For (1)

3

Luxembourg S&D

Against (1)

1

Latvia S&D

For (1)

Against (1)

2

Cyprus S&D

For (1)

Abstain (1)

2

Estonia S&D

2

B9-0238/2019 - Résolution #

2019/12/18 Outcome: +: 479, -: 141, 0: 69
FR DE ES IT RO AT PT GB EL BE FI SI LT SK HR DK LV CZ NL EE CY LU BG IE HU PL MT SE
Total
67
90
48
67
26
18
20
59
20
21
12
8
10
12
10
13
8
21
26
6
6
6
17
10
15
49
6
18
icon: S&D S&D
143

Greece S&D

2

Finland S&D

1

Slovenia S&D

2

Lithuania S&D

2

Latvia S&D

2

Estonia S&D

2

Cyprus S&D

2

Luxembourg S&D

For (1)

1
icon: PPE PPE
163

Denmark PPE

For (1)

1

Latvia PPE

2

Cyprus PPE

2

Luxembourg PPE

Against (1)

2

Malta PPE

2
icon: Verts/ALE Verts/ALE
70

Spain Verts/ALE

2

Austria Verts/ALE

2

Portugal Verts/ALE

1

Belgium Verts/ALE

3

Finland Verts/ALE

2

Lithuania Verts/ALE

2

Denmark Verts/ALE

2

Latvia Verts/ALE

1

Czechia Verts/ALE

3

Netherlands Verts/ALE

3

Luxembourg Verts/ALE

For (1)

1

Ireland Verts/ALE

2

Sweden Verts/ALE

2
icon: Renew Renew
105

Austria Renew

For (1)

1

Finland Renew

3

Slovenia Renew

2

Lithuania Renew

2

Slovakia Renew

2

Croatia Renew

For (1)

1

Latvia Renew

For (1)

1

Estonia Renew

Against (1)

3

Luxembourg Renew

2

Ireland Renew

Against (1)

1

Hungary Renew

2

Sweden Renew

Abstain (1)

3
icon: GUE/NGL GUE/NGL
37

Portugal GUE/NGL

4

Belgium GUE/NGL

For (1)

1

Finland GUE/NGL

For (1)

1

Denmark GUE/NGL

Abstain (1)

1

Czechia GUE/NGL

1

Netherlands GUE/NGL

For (1)

1

Cyprus GUE/NGL

2

Ireland GUE/NGL

Against (1)

3
icon: ID ID
70

Austria ID

3

Finland ID

2

Denmark ID

For (1)

1

Czechia ID

Against (1)

Abstain (1)

2

Estonia ID

Against (1)

1
icon: NI NI
43

Germany NI

1

Slovakia NI

Abstain (1)

1

Croatia NI

Abstain (1)

1

Hungary NI

Abstain (1)

1
icon: ECR ECR
58

Germany ECR

Abstain (1)

1

United Kingdom ECR

Against (1)

1

Lithuania ECR

Against (1)

1

Slovakia ECR

2

Croatia ECR

Against (1)

1

Latvia ECR

2

Netherlands ECR

4

Bulgaria ECR

2
3

History

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

docs/0/docs/0/url
Old
http://www.europarl.europa.eu/sides/getDoc.do?type=COMPARL&mode=XML&language=EN&reference=PE643.244
New
https://www.europarl.europa.eu/doceo/document/ECON-AM-643244_EN.html
docs/2/docs/0/url
Old
http://www.europarl.europa.eu/doceo/document/B-9-2019-0238_EN.html
New
https://www.europarl.europa.eu/doceo/document/B-9-2019-0238_EN.html
docs/3
date
2020-04-29T00:00:00
docs
url: /oeil/spdoc.do?i=45139&j=0&l=en title: SP(2020)105
type
Commission response to text adopted in plenary
body
EC
events/0/docs/0/url
Old
http://www.europarl.europa.eu/sides/getDoc.do?secondRef=TOC&language=EN&reference=20191216&type=CRE
New
https://www.europarl.europa.eu/doceo/document/CRE-9-2019-12-16-TOC_EN.html
events/1
date
2019-12-18T00:00:00
type
Results of vote in Parliament
body
EP
docs
url: https://oeil.secure.europarl.europa.eu/oeil/popups/sda.do?id=45139&l=en title: Results of vote in Parliament
events/1
date
2019-12-18T00:00:00
type
Decision by Parliament, 1st reading/single reading
body
EP
docs
url: http://www.europarl.europa.eu/doceo/document/TA-9-2019-0102_EN.html title: T9-0102/2019
summary
events/2
date
2019-12-18T00:00:00
type
Decision by Parliament
body
EP
docs
url: https://www.europarl.europa.eu/doceo/document/TA-9-2019-0102_EN.html title: T9-0102/2019
summary
docs/3
date
2019-12-18T00:00:00
docs
url: http://www.europarl.europa.eu/doceo/document/TA-9-2019-0102_EN.html title: T9-0102/2019
type
Text adopted by Parliament, single reading
body
EP
events/1/summary
  • The European Parliament adopted by 479 votes to 141, with 69 abstentions, a resolution tabled by the Committee on Economic and Monetary Affairs on fair taxation in a digitalised and globalised economy: BEPS 2.0.
  • Background
  • Members recalled that following the 2008-2009 financial crisis and a series of revelations by journalists and civil society organisations about tax evasion, aggressive tax planning, tax fraud and money laundering practices, G20 countries agreed to address these issues globally at OECD level, through the Base Erosion and Profit Shifting (BEPS) project, leading to the BEPS Action Plan.
  • The Action Plan has generated global consensus on many aspects of the fight against tax evasion but no agreement has been reached on how to address the fiscal challenges arising from the digitalisation of the economy, leading to the publication in 2015 of a separate final report on Action 1 of the BEPS project.
  • Parliament has repeatedly called for a reform of the international corporate tax system to combat tax fraud and evasion and to meet the challenges of taxing the digital economy. It called on the Commission and the Member States to adopt a joint European position at OECD/G20 level or to act EU level if an international agreement cannot be reached.
  • In 2018, during the ongoing negotiations to find an international agreement, the Commission put forward two proposals addressing the taxation of the digital economy. The European Parliament supported these proposals, but they were not adopted in the Council owing to opposition from a small number of Member States, which prevented a unanimous agreement being reached.
  • In 2019, the the OECD adopted a work programme towards reaching a consensus – which was endorsed by the G20 – with the aim of reaching an agreement by the end of 2020. It was suggested to group members’ proposals to address the challenges of digitalisation under consideration into two pillars: Pillar One focuses on the allocation of taxing rights through new profit allocation and nexus rules, while Pillar Two addresses the remaining BEPS issues, introducing measures to ensure a minimum level of tax.
  • The EU must engage in international efforts to better tax the digital economy
  • Parliament noted the progress brought about by the BEPS action plan and its implementation by the Union through the directive on combating tax evasion ( ATAD ), but noted that certain challenges, linked in particular to globalisation and the digitalisation of the economy, had still not been addressed.
  • Regretting the lack of a common EU approach in the ongoing international negotiations, Parliament called on each Member State and the Commission to make their positions publicly known on the OECD Secretariat's proposals on Pillar One and Pillar Two and to agree on a common and ambitious EU position for the OECD negotiations, ensuring that the Union sets an example in ensuring a fairer distribution of taxing rights and a minimum level of taxation, allowing fairness in the international tax environment in order to combat tax fraud, aggressive tax planning and tax evasion.
  • Parliament encouraged the Commission and the Member States to achieve a deal at international level which would then be transposed at EU level through relevant EU and national legislation. Likewise, it supported the commitment of the Commission President to propose an EU solution should an international deal not be reached by the end of 2020, on the condition that this EU solution is not limited to digital businesses.
  • Members recalled that the ongoing international corporate tax reform is composed of two pillars of equal importance and that those two pillars are complementary. These pillars should be neogitated as a unique package of necessary reforms. They called on the Commission and the Council to prepare the legal base for incorporating the outcome of an international deal into EU law and to present a legislative proposal as soon as possible.
  • Scope of the reform
  • Parliament stressed that the fiscal challenges currently facing the international tax system are not only due to the digitisation of the economy but are also linked to the increasing globalisation of the economy. Therefore, the reform, while preventing further and unnecessary burdens on SMEs, should cover all large firms that have the possibility to engage in practices of tax base erosion and profit transfer through tax planning mechanisms in several Member States and third countries.
  • Members recommended, as a basis, that operating profits should be derived from consolidated financial accounts, after a feasibility analysis. In addition, while the current OECD proposal provides for the exclusion of specific sectors, such as the extractive industry and the commodities sector, Parliament asked the Commission to include these exclusions in its impact assessment, in particular to ensure that international reform respects the coherence of European policies for development.
  • Lastly, Members called on the OECD to make clear distinctions between sectors and company sizes in its proposal. The tax framework should be able to strike a balance between different situations, including monopoly rents and innovative high-growth companies.