BETA


2021/0433(CNS) Minimum level of taxation for multinational groups

Progress: Procedure completed

RoleCommitteeRapporteurShadows
Lead ECON LALUCQ Aurore (icon: S&D S&D) NIEDERMAYER Luděk (icon: EPP EPP), BOYER Gilles (icon: Renew Renew), GRUFFAT Claude (icon: Verts/ALE Verts/ALE), BECK Gunnar (icon: ID ID), JURZYCA Eugen (icon: ECR ECR), GUSMÃO José (icon: GUE/NGL GUE/NGL)
Lead committee dossier:
Legal Basis:
TFEU 115

Events

2023/06/30
   EC - Follow-up document
2022/12/22
   Final act published in Official Journal
Details

PURPOSE: to create a common framework for a global minimum level of taxation within the Union on the basis of the common approach contained in the OECD Model Rules.

LEGISLATIVE ACT: Council Directive (EU) 2022/2523 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union.

CONTENT: the Directive aims to implement at EU level the minimum tax component, known as Pillar 2, of the OECD's international tax reform.

As a reminder, the reform of international corporate tax rules consists of two pillars:

- Pillar 1 covers the new system of allocating taxing rights over the largest multinationals to jurisdictions where profits are earned. The key element of this pillar will be a multilateral convention. Technical work on the details thereof is ongoing in the Inclusive Framework;

- Pillar 2 contains rules aimed at reducing the opportunities for base erosion and profit shifting, to ensure that the largest multinational groups of companies pay a minimum rate of corporate tax.

The Directive concerning Pillar 2 sets out the method for calculating the effective tax rate by jurisdiction and includes clear and legally binding rules that will ensure that large groups operating in the EU pay a minimum rate of 15% for each jurisdiction in which they operate .

The new rules will reduce the risk of tax base erosion and profit shifting and ensure that the largest multinational groups pay the agreed global minimum rate of corporate tax.

The Directive applies to constituent entities located in a Member State that are members of a multinational enterprise (MNE) group or of a large-scale domestic group which has an annual revenue of EUR 750 million or more, including the revenue of the excluded entities, in its ultimate parent entity’s consolidated financial statements in at least two of the four fiscal years immediately preceding the tested fiscal year

This Directive does not apply to governmental entities, international organisations, a non-profit organisations, pension funds, investment funds that are an ultimate parent entity or a real estate investment vehicle that is an ultimate parent entity.

This Directive establishes common measures for the minimum effective taxation of multinational enterprise (MNE) groups and large-scale domestic groups in the form of:

- an income inclusion rule (IIR) in accordance with which a parent entity of an MNE group or of a large-scale domestic group computes and pays its allocable share of top-up tax in respect of the low-taxed constituent entities of the group; and

- an undertaxed profit rule (UTPR) in accordance with which a constituent entity of an MNE group has an additional cash tax expense equal to its share of top-up tax that was not charged under the IIR in respect of the low-taxed constituent entities of the group.

Member States may elect to apply a qualified domestic top-up tax in accordance with which top-up tax shall be computed and paid on the excess profit of all the low-taxed constituent entities located in their jurisdiction pursuant to this Directive.

Member States will lay down the rules on penalties applicable to infringements of national provisions adopted pursuant to this Directive, including those pertaining to the obligation of a constituent entity to file and pay its share of top-up tax or to have an additional cash tax expense, and will take all measures necessary to ensure that they are implemented.

TRANSPOSITION: no later than 31.12.2023. Member States will apply the provisions necessary to comply with the Directive in respect of tax years beginning on or after 31 December 2023.

2022/12/15
   EP/CSL - Act adopted by Council after consultation of Parliament
2022/07/26
   EC - Commission response to text adopted in plenary
Documents
2022/05/19
   EP - Results of vote in Parliament
2022/05/19
   EP - Decision by Parliament
Details

The European Parliament adopted by 503 votes to 46, with 48 abstentions, following a special legislative procedure (consultation), a legislative resolution on the proposal for a Council directive on ensuring a global minimum level of taxation for multinational groups in the Union.

The aim of the Directive is to transpose into EU law the reform of the rules on international corporate taxation that was agreed by the OECD and the G20 in December 2021. It sets out the method for calculating the effective tax rate by jurisdiction and includes clear and legally binding rules that will ensure that large groups operating in the EU pay a minimum rate of 15% for each jurisdiction in which they operate.

The Directive will apply to any large group, both domestic and international, including the financial sector, with combined financial revenues of at least EUR 750 million a year in its consolidated financial statements in at least two of the last four consecutive fiscal years.

Parliament approved the main elements of the Commission's proposal, including maintain the proposed timetable and the deadline of 31 December 2022 for implementation, to allow for rapid implementation of the legislation.

However, Members made some changes to the Commission's proposal.

Location of a constituent entity

An amendment clarifies that a constituent entity other than a flow-through entity should be deemed to be located in the jurisdiction where it is considered as resident for tax purposes based on its place of effective management, namely the place where key management and commercial decisions that are necessary for the conduct of business are taken, place of creation or similar criteria that reflect real economic activities in accordance with this Directive and the GloBE Model Rules.

Anti-avoidance rules

Members wanted to reduce some of the exemptions proposed by the Commission, and to limit the possibility of abuse by including a specific article that includes rules to combat tax avoidance schemes.

For the purposes of calculating the top-up tax, Member States should disregard any arrangement or series of arrangements which, having been put in place for the essential purpose of obtaining a tax advantage that defeats the object or purpose of this Directive, is not genuine, having regard to all relevant facts and circumstances.

An arrangement or a series of arrangements that is disregarded under the Directive should be treated, for the purpose of calculating the tax base, by reference to its economic substance.

The Commission is empowered to adopt delegated acts in order to lay down more detailed rules against tax avoidance, in particular to take into account future modifications of the GloBE Model Rules.

Reporting obligations

Where no constituent entity has been appointed by other constituent entities of the MNE group, the designated local entity in charge of filing the top-up tax information shall be the largest entity of the MNE group located in the same Member State in terms of annual revenues for the last two consecutive years.

Review clause

Members introduced a review clause in order to guarantee that the application of this Directive is subject to proper evaluation five years after its entry into force. That review should:

- assess and reconsider progress in the global implementation of the OECD agreement/GloBE Model Rules, as well as certain exemptions and derogations, in particular as regards distribution tax systems and substance-based income exclusion;

- assess the relevance of the threshold for MNE Group and large-scale domestic firms in scope and the impact on tax revenues on developing countries.

As part of the review, modifications to the GloBE Model Rules could also be integrated into Union law if necessary.

Monitoring by the Code of Conduct Group (Business Taxation)

While leaving Member States some flexibility in the technical implementation of the domestic top-up tax, the Council’s Code of Conduct Group (business taxation) should carefully monitor the application of that tax. The Commission should provide assistance in that regard.

The Council’s Code of Conduct Group (business taxation) should continuously monitor the development of the accounting standards and their application for minimum tax purposes. If necessary, it should make proposals to adjust the profit determination rules.

Transitional rules

The Directive would also give large-scale domestic groups a transitional period of three years (instead of five) during which their low-taxed domestic activities would be excluded from the rules.

Documents
2022/05/18
   EP - Debate in Parliament
2022/05/03
   EP - Committee report tabled for plenary, 1st reading/single reading
Details

The Committee on Economic and Monetary Affairs adopted, following a special legislative procedure (consultation), a legislative resolution on the proposal for a Council directive on ensuring a global minimum level of taxation for multinational groups in the Union.

The proposed Directive aims to transpose into EU law the reform of the rules on international corporate taxation that was agreed by the OECD and the G20 in December 2021. It sets out the method for calculating the effective tax rate by jurisdiction and includes clear and legally binding rules that will ensure that large groups operating in the EU pay a minimum rate of 15% for each jurisdiction in which they operate.

The Directive will apply to any large group, both domestic and international, including the financial sector, with combined financial revenues of at least EUR 750 million a year in its consolidated financial statements in at least two of the last four consecutive fiscal years.

The Committee approved the main elements of the Commission's proposal, including maintain the proposed timetable and the deadline of 31 December 2022 for implementation, to allow for rapid implementation of the legislation.

However, Members made some changes to the Commission's proposal.

Application to small entities

The Commission should monitor how and to what extent Member States are applying the GloBE Model Rules to smaller entities and take appropriate measures if they are applying them in a way that conflicts with the principles of Union law or undermines the integrity of the internal market.

Monitoring by the Code of Conduct Group (Business Taxation)

Although Member States have some discretion in the technical implementation of the national top-up tax, the Council's Code of Conduct Group (Business Taxation) should closely monitor the application of the tax. The Commission should assist in this regard.

Location of a constituent entity

An amendment clarifies that a constituent entity other than a flow-through entity should be deemed to be located in the jurisdiction where it is considered as resident for tax purposes based on its place of effective management, namely the place where key management and commercial decisions that are necessary for the conduct of business are taken, place of creation or similar criteria that reflect real economic activities in accordance with this Directive and the GloBE Model Rules.

Anti-avoidance rules

Members wanted to reduce some of the exemptions proposed by the Commission, and to limit the possibility of abuse by including a specific article that includes rules to combat tax avoidance schemes.

The Commission should adopt delegated acts to lay down more detailed rules to combat tax evasion, taking into account in particular future changes to the GloBE model rules.

Reporting obligations

Where no constituent entity has been appointed by other constituent entities of the MNE group, the designated local entity in charge of filing the top-up tax information shall be the largest entity of the MNE group located in the same Member State in terms of annual revenues for the last two consecutive years.

The Council, acting unanimously on a proposal from the Commission and after obtaining the opinion of the European Parliament, should adopt the measures necessary to implement the filing obligations under this Directive and ensure the necessary exchange of information.

Review clause

Members introduced a review clause in order to guarantee that the application of this Directive is subject to proper evaluation five years after its entry into force. That review should:

- assess and reconsider progress in the global implementation of the OECD agreement/GloBE Model Rules, as well as certain exemptions and derogations, in particular as regards distribution tax systems and substance-based income exclusion;

- assess the relevance of the threshold for MNE Group and large-scale domestic firms in scope and the impact on tax revenues on developing countries.

As part of the review, modifications to the GloBE Model Rules could also be integrated into Union law if necessary.

Transitional rules

The Directive would also give large-scale domestic groups a transitional period of three years (instead of five) during which their low-taxed domestic activities would be excluded from the rules

Delimitation clause

The Directive should not affect:

- the application by Member States of domestic or treaty provisions aimed at safeguarding a higher level of protection for domestic tax bases for corporate tax with regard to the controlled foreign company rule within the meaning of Council Directive (EU) 2016/1164 laying down rules to counter tax avoidance practices which have a direct impact on the functioning of the internal market;

- the application of domestic provisions on alternative forms of minimum taxation of domestic groups or companies.

Documents
2022/04/28
   CofR - Committee of the Regions: opinion
Documents
2022/04/28
   EP - Vote in committee
2022/03/30
   EP - Amendments tabled in committee
Documents
2022/03/23
   ESC - Economic and Social Committee: opinion, report
Documents
2022/03/14
   EP - Committee draft report
Documents
2022/02/14
   EP - Committee referral announced in Parliament
2022/01/25
   EP - LALUCQ Aurore (S&D) appointed as rapporteur in ECON
2021/12/22
   EC - Document attached to the procedure
2021/12/22
   EC - Legislative proposal published
Details

PURPOSE: to swiftly implement the international agreement on minimum taxation of multinationals to ensure a global minimum effective tax rate of 15% for large multinationals operating in the European Union.

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 anti-tax avoidance directives have laid down rules against the erosion of tax bases in the internal market and the shifting of profits out of the internal market. Those rules converted into Union law the recommendations made by the Organisation for Economic Cooperation and Development (OECD) in the context of the initiative against base erosion and profit shifting (BEPS) to ensure that profits of multinational enterprises (MNEs) are taxed where economic activities generating the profits are performed and where value is created.

The proposal delivers on the EU's pledge to move swiftly to implement the recent comprehensive tax reform agreement of the OECD and G20 inclusive framework agreed by 137 countries in October 2021 on a two-pillar solution to the tax challenges raised by the digitalisation of the economy, which aims to bring fairness, transparency and stability to the international corporate tax framework. The discussions centred around two main themes: Pillar 1, which deals with the partial reallocation of taxing rights, and Pillar 2, which concerns the minimum level of taxation of profits of multinational enterprises.

With the present proposal, the European Commission wishes to implement Pillar 2 of the Global Agreement . There is a political urgency to move forward with the project - i.e. to apply the OECD Model Rules in the EU from the beginning of 2023, as agreed by the Inclusive Framework.

CONTENT: the proposed directive sets out the method for calculating the effective tax rate by jurisdiction and includes clear and legally binding rules that will ensure that large groups operating in the EU pay a minimum rate of 15% for each jurisdiction in which they operate .

Scope

The proposed Directive will apply to any large group, both domestic and international, including the financial sector, with combined financial revenues of at least EUR 750 million a year in its consolidated financial statements in at least two of the last four consecutive fiscal years , and with either a parent company or a subsidiary situated in an EU Member State.

Governmental entities, international organisations, non-profit organisations, pension fund and investment funds are excluded from the scope of the Directive.

Calculation of the effective tax rate

The proposal provides that if the effective tax rate applicable to entities in a given jurisdiction is below the 15% minimum, then the group will have to pay a ‘ top-up ’ tax to bring its rate up to 15%. This top-up tax is known as the ‘ Income Inclusion Rule '. This top-up applies irrespective of whether the subsidiary is located in a country that has signed up to the international OECD/G20 agreement or not.

The effective tax rate is established per jurisdiction by dividing taxes paid by the entities in the jurisdiction by their income.

Groups established in a third country

The proposal also ensures effective taxation in cases where the parent company is located outside the EU in a low-tax country which does not apply equivalent rules. Member States would then apply the ‘ under-taxed payments rule ’, designed as a safety net to the primary income inclusion rule.

In practice, a Member State will collect the top-up tax due at the level of the entire group if some jurisdictions where entities are based impose tax below the minimum level and do not impose any domestic top-up tax.

Exemptions

In order to reduce compliance burdens in low-risk situations , an exclusion applies to minimal amounts of profit: the de minimis income exclusion . This is when profits of the MNE group’s constituent entities in a jurisdiction are below EUR 1 million and revenues below EUR 10 million. To reduce the impact on groups carrying out real economic activities, companies will be able to exclude an amount of income equal to 5% of the value of tangible assets and 5% of payroll .

Moreover, due to its highly volatile nature and the long economic cycle of this industry, the international shipping sector has traditionally been subject to alternative or supplementary tax regimes in Member States. The proposal therefore excludes income generated by this sector from the scope of application.

Special rules for mergers and acquisitions

The proposal contains special rules for mergers, acquisitions, joint ventures and certain multi-parented multinational enterprises. It provides for the application of a consolidated revenue threshold to group members in a merger or demerger situation.

Documents

Activities

Votes

Niveau minimum d'imposition pour les groupes multinationaux - Minimum level of taxation for multinational groups - Mindestbesteuerung für multinationale Unternehmensgruppen - A9-0140/2022 - Aurore Lalucq - Article 2, § 1 - Am 47 #

2022/05/19 Outcome: -: 364, +: 118, 0: 113
EL PT CY ?? MT LT FI IE LU LV SI DK AT EE CZ BE HR SK SE ES BG HU DE RO NL FR IT PL
Total
16
19
5
1
3
9
8
13
6
8
6
11
15
7
19
18
11
12
20
48
14
18
75
24
28
63
69
49
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A9-0140/2022 - Aurore Lalucq - Article 2, § 3, point a - Am 48 #

2022/05/19 Outcome: -: 341, +: 129, 0: 122
FR EL CY PT ?? MT IE FI LU AT LV SI DK LT EE DE BE HR CZ ES SK BG SE HU NL RO IT PL
Total
62
16
4
18
1
3
13
8
6
15
8
6
11
9
7
74
19
11
19
49
13
14
20
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28
25
66
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A9-0140/2022 - Aurore Lalucq - Article 3, § 1, point 12 - Am 49 #

2022/05/19 Outcome: -: 354, 0: 126, +: 116
FR EL ?? MT PT CY SI FI DK LU LV HR IE AT EE SK BE LT ES BG HU CZ NL SE RO DE IT PL
Total
62
16
1
3
19
5
6
8
10
6
8
11
13
15
7
13
18
9
50
13
17
19
27
20
25
76
70
49
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A9-0140/2022 - Aurore Lalucq - Article 3, § 1, point 12 - Am 56 #

2022/05/19 Outcome: -: 318, +: 171, 0: 110
IT FR CY EL PT ?? MT BE FI SI LU LV DK LT IE AT EE SK HR CZ DE ES BG NL SE HU RO PL
Total
70
63
5
16
19
1
3
19
8
6
6
8
11
9
13
15
7
12
11
19
77
49
14
28
20
17
25
48
icon: Verts/ALE Verts/ALE
64

Portugal Verts/ALE

1

Belgium Verts/ALE

3

Finland Verts/ALE

2

Luxembourg Verts/ALE

For (1)

1

Denmark Verts/ALE

1

Lithuania Verts/ALE

2

Ireland Verts/ALE

2

Austria Verts/ALE

3

Czechia Verts/ALE

3

Spain Verts/ALE

3

Netherlands Verts/ALE

3

Sweden Verts/ALE

3

Poland Verts/ALE

For (1)

1
icon: The Left The Left
33

Cyprus The Left

2

Belgium The Left

For (1)

1

Finland The Left

For (1)

1

Denmark The Left

1

Ireland The Left

Against (1)

4

Czechia The Left

1

Germany The Left

2

Netherlands The Left

For (1)

1

Sweden The Left

For (1)

1
icon: ID ID
56

Finland ID

Against (1)

1

Denmark ID

Against (1)

1

Austria ID

2

Estonia ID

Against (1)

1

Czechia ID

For (1)

Against (1)

2

Netherlands ID

Against (1)

1
icon: S&D S&D
118

Cyprus S&D

Abstain (1)

1

Malta S&D

Against (1)

3

Belgium S&D

3

Slovenia S&D

For (1)

1

Luxembourg S&D

Abstain (1)

1

Latvia S&D

2

Denmark S&D

2

Lithuania S&D

Abstain (1)

1

Estonia S&D

2

Slovakia S&D

2

Czechia S&D

Abstain (1)

1

Bulgaria S&D

3
icon: NI NI
33

France NI

Against (1)

1

Latvia NI

1

Lithuania NI

Against (1)

1

Slovakia NI

For (1)

1

Croatia NI

2

Germany NI

Against (1)

3
icon: ECR ECR
57

Greece ECR

Abstain (1)

1

Belgium ECR

2

Latvia ECR

2

Slovakia ECR

Against (1)

1

Croatia ECR

Against (1)

1

Bulgaria ECR

2
3

Romania ECR

Against (1)

1
icon: Renew Renew
93

Italy Renew

3

Greece Renew

Against (1)

1

Renew

1

Belgium Renew

3

Finland Renew

3

Slovenia Renew

Abstain (1)

1

Luxembourg Renew

2

Latvia Renew

Against (1)

1

Lithuania Renew

Against (1)

1

Ireland Renew

2

Austria Renew

Against (1)

1

Estonia Renew

3

Croatia Renew

Against (1)

1

Bulgaria Renew

2

Sweden Renew

3

Hungary Renew

2

Poland Renew

1
icon: PPE PPE
145

Cyprus PPE

2

Belgium PPE

Against (1)

Abstain (1)

4

Finland PPE

Against (1)

1

Slovenia PPE

4

Luxembourg PPE

2

Latvia PPE

2

Denmark PPE

Abstain (1)

1

Estonia PPE

Against (1)

1

Hungary PPE

Against (1)

1

A9-0140/2022 - Aurore Lalucq - Article 16 - Am 57S #

2022/05/19 Outcome: -: 356, 0: 126, +: 117
EL CY PT FI ?? MT LT IE LU LV SI DK AT BE EE HR SE ES CZ SK NL HU BG DE RO IT FR PL
Total
16
5
19
8
1
3
9
13
6
8
6
11
14
19
7
11
20
50
19
12
28
18
14
75
25
70
63
49
icon: Verts/ALE Verts/ALE
64

Portugal Verts/ALE

1

Finland Verts/ALE

2

Lithuania Verts/ALE

2

Ireland Verts/ALE

2

Luxembourg Verts/ALE

For (1)

1

Denmark Verts/ALE

1

Austria Verts/ALE

3

Belgium Verts/ALE

3

Sweden Verts/ALE

3

Spain Verts/ALE

3

Czechia Verts/ALE

3

Netherlands Verts/ALE

3

Poland Verts/ALE

For (1)

1
icon: The Left The Left
33

Cyprus The Left

2

Finland The Left

For (1)

1

Ireland The Left

Abstain (1)

4

Denmark The Left

1

Belgium The Left

For (1)

1

Sweden The Left

For (1)

1

Czechia The Left

1

Netherlands The Left

For (1)

1

Germany The Left

2
icon: NI NI
34

Lithuania NI

Abstain (1)

1

Latvia NI

1

Croatia NI

2

Slovakia NI

Abstain (1)

1

Germany NI

Against (1)

3

France NI

Against (1)

1
icon: S&D S&D
118

Cyprus S&D

Abstain (1)

1

Malta S&D

Against (1)

3

Lithuania S&D

For (1)

1

Luxembourg S&D

Abstain (1)

1

Latvia S&D

2

Slovenia S&D

For (1)

1

Denmark S&D

2

Belgium S&D

3

Estonia S&D

2

Czechia S&D

Abstain (1)

1

Slovakia S&D

2

Bulgaria S&D

3
icon: ID ID
56

Finland ID

Abstain (1)

1

Denmark ID

Abstain (1)

1

Austria ID

2

Estonia ID

Against (1)

1

Czechia ID

Against (1)

Abstain (1)

2

Netherlands ID

1
icon: ECR ECR
57

Greece ECR

Against (1)

1

Latvia ECR

2

Belgium ECR

2

Croatia ECR

Against (1)

1
3

Slovakia ECR

Against (1)

1

Bulgaria ECR

2

Romania ECR

Against (1)

1
icon: Renew Renew
93

Greece Renew

Against (1)

1

Finland Renew

3

Renew

1

Lithuania Renew

Against (1)

1

Ireland Renew

2

Luxembourg Renew

2

Latvia Renew

Against (1)

1

Slovenia Renew

Against (1)

1

Austria Renew

Against (1)

1

Belgium Renew

3

Estonia Renew

3

Croatia Renew

Against (1)

1

Sweden Renew

3

Hungary Renew

2

Bulgaria Renew

2

Italy Renew

3

Poland Renew

1
icon: PPE PPE
144

Cyprus PPE

2

Finland PPE

Against (1)

1

Luxembourg PPE

2

Latvia PPE

2

Slovenia PPE

4

Denmark PPE

Against (1)

1

Estonia PPE

Against (1)

1

Hungary PPE

Against (1)

1

A9-0140/2022 - Aurore Lalucq - Article 27 - Am 50S #

2022/05/19 Outcome: -: 358, 0: 194, +: 47
EL CY ?? MT PT FI LV SI IE LU DK EE LT HR BE AT SK SE BG CZ HU NL ES RO IT DE FR PL
Total
16
5
1
3
19
8
8
6
12
6
11
7
9
11
19
15
13
20
14
19
17
28
50
25
70
75
63
49
icon: The Left The Left
33

Cyprus The Left

2

Finland The Left

For (1)

1

Ireland The Left

Abstain (1)

4

Denmark The Left

1

Belgium The Left

For (1)

1

Sweden The Left

For (1)

1

Czechia The Left

1

Netherlands The Left

For (1)

1

Germany The Left

2
icon: NI NI
35

Latvia NI

1

Lithuania NI

Abstain (1)

1

Croatia NI

2

Slovakia NI

2

Germany NI

Against (1)

3

France NI

Against (1)

1
icon: S&D S&D
117

Cyprus S&D

Abstain (1)

1

Malta S&D

Against (1)

3

Latvia S&D

2

Slovenia S&D

For (1)

1

Luxembourg S&D

Abstain (1)

1

Denmark S&D

2

Estonia S&D

2

Lithuania S&D

Abstain (1)

1

Belgium S&D

3

Slovakia S&D

2

Bulgaria S&D

3

Czechia S&D

Abstain (1)

1
icon: Verts/ALE Verts/ALE
63

Portugal Verts/ALE

Abstain (1)

1

Finland Verts/ALE

2

Ireland Verts/ALE

Abstain (1)

1

Luxembourg Verts/ALE

Abstain (1)

1

Denmark Verts/ALE

1

Lithuania Verts/ALE

2

Belgium Verts/ALE

3

Austria Verts/ALE

3

Sweden Verts/ALE

3

Czechia Verts/ALE

3

Netherlands Verts/ALE

3

Spain Verts/ALE

3

Poland Verts/ALE

Abstain (1)

1
icon: ID ID
56

Finland ID

Abstain (1)

1

Denmark ID

Abstain (1)

1

Estonia ID

Against (1)

1

Austria ID

2

Czechia ID

Against (1)

Abstain (1)

2

Netherlands ID

1
icon: ECR ECR
57

Greece ECR

Against (1)

1

Latvia ECR

2

Croatia ECR

Against (1)

1

Belgium ECR

2

Slovakia ECR

Against (1)

1
3

Bulgaria ECR

2

Romania ECR

Against (1)

1
icon: Renew Renew
93

Greece Renew

Against (1)

1

Renew

1

Finland Renew

3

Latvia Renew

Against (1)

1

Slovenia Renew

Against (1)

1

Ireland Renew

2

Luxembourg Renew

2

Estonia Renew

3

Lithuania Renew

Against (1)

1

Croatia Renew

Against (1)

1

Belgium Renew

3

Austria Renew

Against (1)

1

Sweden Renew

3

Bulgaria Renew

2

Hungary Renew

2

Italy Renew

3

Poland Renew

1
icon: PPE PPE
145

Cyprus PPE

2

Finland PPE

Against (1)

1

Latvia PPE

2

Slovenia PPE

4

Luxembourg PPE

2

Denmark PPE

Against (1)

1

Estonia PPE

Against (1)

1

Hungary PPE

Against (1)

1

A9-0140/2022 - Aurore Lalucq - Article 29 - Am 51S #

2022/05/19 Outcome: -: 345, 0: 201, +: 53
EL CY ?? MT PT FI LV SI LU LT IE DK EE BE HR SK AT SE CZ BG ES HU NL RO FR IT DE PL
Total
16
5
1
3
19
8
8
6
6
8
13
11
7
18
11
13
15
20
19
14
50
18
28
25
62
70
76
49
icon: The Left The Left
33

Cyprus The Left

2

Finland The Left

For (1)

1

Ireland The Left

Against (1)

4

Denmark The Left

1

Belgium The Left

For (1)

1

Sweden The Left

For (1)

1

Czechia The Left

1

Netherlands The Left

For (1)

1

Germany The Left

2
icon: NI NI
35

Latvia NI

1

Lithuania NI

Abstain (1)

1

Croatia NI

Against (1)

Abstain (1)

2

Slovakia NI

Abstain (1)

2

France NI

Against (1)

1

Germany NI

Against (1)

3
icon: Verts/ALE Verts/ALE
64

Portugal Verts/ALE

Abstain (1)

1

Finland Verts/ALE

2

Luxembourg Verts/ALE

Abstain (1)

1

Lithuania Verts/ALE

2

Ireland Verts/ALE

2

Denmark Verts/ALE

1

Belgium Verts/ALE

3

Austria Verts/ALE

3

Sweden Verts/ALE

3

Czechia Verts/ALE

3

Spain Verts/ALE

3

Netherlands Verts/ALE

3

Poland Verts/ALE

Abstain (1)

1
icon: S&D S&D
118

Cyprus S&D

Abstain (1)

1

Malta S&D

Against (1)

3

Latvia S&D

2

Slovenia S&D

For (1)

1

Luxembourg S&D

Abstain (1)

1

Lithuania S&D

Abstain (1)

1

Denmark S&D

2

Estonia S&D

2

Belgium S&D

3

Slovakia S&D

2

Czechia S&D

Abstain (1)

1

Bulgaria S&D

3
icon: ID ID
56

Finland ID

Abstain (1)

1

Denmark ID

Abstain (1)

1

Estonia ID

Against (1)

1

Austria ID

2

Czechia ID

For (1)

Against (1)

2

Netherlands ID

1
icon: ECR ECR
56

Greece ECR

Against (1)

1

Latvia ECR

2

Belgium ECR

Against (1)

1

Croatia ECR

Against (1)

1

Slovakia ECR

Against (1)

1
3

Bulgaria ECR

2

Romania ECR

Against (1)

1
icon: Renew Renew
92

Greece Renew

Against (1)

1

Renew

1

Finland Renew

3

Latvia Renew

Against (1)

1

Slovenia Renew

Against (1)

1

Luxembourg Renew

2

Lithuania Renew

Against (1)

1

Ireland Renew

2

Estonia Renew

3

Belgium Renew

3

Croatia Renew

Against (1)

1

Austria Renew

Against (1)

1

Sweden Renew

3

Bulgaria Renew

2

Hungary Renew

2

Italy Renew

3

Poland Renew

1
icon: PPE PPE
145

Cyprus PPE

2

Finland PPE

Against (1)

1

Latvia PPE

2

Slovenia PPE

4

Luxembourg PPE

2

Denmark PPE

Against (1)

1

Estonia PPE

Against (1)

1

Hungary PPE

Against (1)

1

A9-0140/2022 - Aurore Lalucq - Article 46 - Am 52S #

2022/05/19 Outcome: -: 360, 0: 120, +: 116
EL CY PT ?? MT FI IE LT LU LV HR SI DK AT EE SE CZ SK BE ES BG NL HU DE RO FR IT PL
Total
16
4
19
1
3
8
13
9
6
8
10
6
11
15
7
20
19
13
19
49
13
28
18
74
25
63
70
49
icon: Verts/ALE Verts/ALE
62

Portugal Verts/ALE

1

Finland Verts/ALE

2

Ireland Verts/ALE

2

Lithuania Verts/ALE

2

Luxembourg Verts/ALE

For (1)

1

Denmark Verts/ALE

1

Austria Verts/ALE

3

Sweden Verts/ALE

3

Czechia Verts/ALE

3

Belgium Verts/ALE

3

Spain Verts/ALE

3

Netherlands Verts/ALE

3

Poland Verts/ALE

For (1)

1
icon: The Left The Left
32

Cyprus The Left

1

Finland The Left

For (1)

1

Ireland The Left

Against (1)

4

Denmark The Left

1

Sweden The Left

For (1)

1

Czechia The Left

1

Belgium The Left

For (1)

1

Netherlands The Left

For (1)

1

Germany The Left

2
icon: NI NI
34

Lithuania NI

Abstain (1)

1

Latvia NI

1

Croatia NI

Abstain (1)

1

Slovakia NI

Abstain (1)

2

Germany NI

Against (1)

3

France NI

Against (1)

1
icon: S&D S&D
116

Cyprus S&D

Abstain (1)

1

Malta S&D

Against (1)

3

Lithuania S&D

Abstain (1)

1

Luxembourg S&D

Abstain (1)

1

Latvia S&D

2

Slovenia S&D

For (1)

1

Denmark S&D

2

Estonia S&D

2

Czechia S&D

Abstain (1)

1

Slovakia S&D

2

Belgium S&D

3

Bulgaria S&D

2
icon: ID ID
56

Finland ID

Against (1)

1

Denmark ID

Against (1)

1

Austria ID

2

Estonia ID

Against (1)

1

Czechia ID

For (1)

Against (1)

2

Netherlands ID

1
icon: ECR ECR
57

Greece ECR

Abstain (1)

1

Latvia ECR

2

Croatia ECR

Against (1)

1
3

Slovakia ECR

Against (1)

1

Belgium ECR

2

Bulgaria ECR

2

Romania ECR

Against (1)

1
icon: Renew Renew
93

Greece Renew

Against (1)

1

Renew

1

Finland Renew

3

Ireland Renew

2

Lithuania Renew

Against (1)

1

Luxembourg Renew

2

Latvia Renew

Against (1)

1

Croatia Renew

Against (1)

1

Slovenia Renew

Against (1)

1

Austria Renew

Against (1)

1

Estonia Renew

3

Sweden Renew

3

Belgium Renew

3

Bulgaria Renew

2

Hungary Renew

2

Italy Renew

3

Poland Renew

1
icon: PPE PPE
146

Cyprus PPE

2

Finland PPE

Against (1)

1

Luxembourg PPE

2

Latvia PPE

2

Croatia PPE

For (1)

4

Slovenia PPE

4

Denmark PPE

Against (1)

1

Estonia PPE

Against (1)

1

Hungary PPE

Against (1)

1

A9-0140/2022 - Aurore Lalucq - Article 47 - Am 58S #

2022/05/19 Outcome: -: 346, 0: 131, +: 118
EL CY PT ?? MT IE FI LT LU LV SI DK AT EE SE HR CZ ES SK BE BG DE FR NL HU RO IT PL
Total
16
5
19
1
3
12
8
9
6
8
6
11
15
7
20
10
19
49
12
19
14
74
63
27
18
25
70
49
icon: Verts/ALE Verts/ALE
64

Portugal Verts/ALE

1

Ireland Verts/ALE

2

Finland Verts/ALE

2

Lithuania Verts/ALE

2

Luxembourg Verts/ALE

For (1)

1

Denmark Verts/ALE

1

Austria Verts/ALE

3

Sweden Verts/ALE

3

Czechia Verts/ALE

3

Spain Verts/ALE

3

Belgium Verts/ALE

3

Netherlands Verts/ALE

3

Poland Verts/ALE

For (1)

1
icon: The Left The Left
32

Cyprus The Left

2

Ireland The Left

3

Finland The Left

For (1)

1

Denmark The Left

1

Sweden The Left

For (1)

1

Czechia The Left

1

Belgium The Left

For (1)

1

Germany The Left

2

Netherlands The Left

For (1)

1
icon: NI NI
33

Lithuania NI

Abstain (1)

1

Latvia NI

1

Croatia NI

Against (1)

1

Slovakia NI

For (1)

1

Germany NI

Against (1)

3

France NI

Against (1)

1
icon: S&D S&D
118

Cyprus S&D

Abstain (1)

1

Malta S&D

Against (1)

3

Lithuania S&D

Abstain (1)

1

Luxembourg S&D

Abstain (1)

1

Latvia S&D

2

Slovenia S&D

For (1)

1

Denmark S&D

2

Estonia S&D

2

Czechia S&D

Abstain (1)

1

Slovakia S&D

2

Belgium S&D

3

Bulgaria S&D

3
icon: ID ID
56

Finland ID

Against (1)

1

Denmark ID

Against (1)

1

Austria ID

2

Estonia ID

Against (1)

1

Czechia ID

For (1)

Against (1)

2

Netherlands ID

Against (1)

1
icon: ECR ECR
57

Greece ECR

Against (1)

1

Latvia ECR

2
3

Croatia ECR

Against (1)

1

Slovakia ECR

Against (1)

1

Belgium ECR

2

Bulgaria ECR

2

Romania ECR

Against (1)

1
icon: Renew Renew
92

Greece Renew

Against (1)

1

Renew

1

Ireland Renew

2

Finland Renew

3

Lithuania Renew

Against (1)

1

Luxembourg Renew

2

Latvia Renew

Against (1)

1

Slovenia Renew

Against (1)

1

Austria Renew

Against (1)

1

Estonia Renew

3

Sweden Renew

3

Croatia Renew

Against (1)

1

Belgium Renew

3

Bulgaria Renew

2

Hungary Renew

2

Italy Renew

For (1)

Against (2)

3

Poland Renew

1
icon: PPE PPE
143

Cyprus PPE

2

Finland PPE

Against (1)

1

Luxembourg PPE

2

Latvia PPE

2

Slovenia PPE

4

Denmark PPE

Against (1)

1

Estonia PPE

Against (1)

1

Hungary PPE

Against (1)

1

A9-0140/2022 - Aurore Lalucq - Considérant 3 - Am 53 #

2022/05/19 Outcome: -: 328, 0: 140, +: 130
IT CY EL ?? MT BE FI PT LT LU SI DK AT EE LV HR SK ES FR CZ HU BG IE DE SE NL RO PL
Total
70
5
16
1
3
19
8
19
8
6
6
11
15
7
8
11
12
50
62
19
18
14
13
75
20
28
25
49
icon: Verts/ALE Verts/ALE
64

Belgium Verts/ALE

3

Finland Verts/ALE

2

Portugal Verts/ALE

1

Lithuania Verts/ALE

2

Luxembourg Verts/ALE

For (1)

1

Denmark Verts/ALE

1

Austria Verts/ALE

3

Spain Verts/ALE

3

Czechia Verts/ALE

3

Ireland Verts/ALE

2

Sweden Verts/ALE

3

Netherlands Verts/ALE

3

Poland Verts/ALE

For (1)

1
icon: The Left The Left
33

Cyprus The Left

2

Belgium The Left

For (1)

1

Finland The Left

For (1)

1

Portugal The Left

4

Denmark The Left

1

Czechia The Left

1

Ireland The Left

4

Germany The Left

2

Sweden The Left

Against (1)

1

Netherlands The Left

Against (1)

1
icon: ID ID
56

Finland ID

Against (1)

1

Denmark ID

Against (1)

1

Austria ID

2

Estonia ID

Against (1)

1

Czechia ID

Against (1)

Abstain (1)

2

Netherlands ID

Against (1)

1
icon: NI NI
34

Latvia NI

Against (1)

1

Croatia NI

Against (1)

Abstain (1)

2

Slovakia NI

2

France NI

Against (1)

1

Germany NI

Against (1)

3
icon: S&D S&D
117

Cyprus S&D

Abstain (1)

1

Malta S&D

Against (1)

3

Belgium S&D

3

Lithuania S&D

Abstain (1)

1

Luxembourg S&D

Abstain (1)

1

Slovenia S&D

For (1)

1

Denmark S&D

2

Estonia S&D

2

Latvia S&D

2

Slovakia S&D

2

Czechia S&D

Abstain (1)

1

Bulgaria S&D

3
icon: ECR ECR
57

Greece ECR

Abstain (1)

1

Belgium ECR

2

Latvia ECR

2

Croatia ECR

Against (1)

1

Slovakia ECR

Against (1)

1

Bulgaria ECR

2
3

Romania ECR

Against (1)

1
icon: Renew Renew
92

Italy Renew

3

Greece Renew

Against (1)

1

Renew

1

Belgium Renew

3

Finland Renew

3

Lithuania Renew

Against (1)

1

Luxembourg Renew

2

Slovenia Renew

Against (1)

1

Austria Renew

Against (1)

1

Estonia Renew

3

Latvia Renew

Against (1)

1

Croatia Renew

Against (1)

1

Hungary Renew

2

Bulgaria Renew

2

Ireland Renew

2

Sweden Renew

3

Poland Renew

1
icon: PPE PPE
145

Cyprus PPE

2

Finland PPE

Against (1)

1

Luxembourg PPE

2

Slovenia PPE

4

Denmark PPE

Against (1)

1

Estonia PPE

Against (1)

1

Latvia PPE

2

Hungary PPE

Against (1)

1

A9-0140/2022 - Aurore Lalucq - Après le considérant 3 - Am 54 #

2022/05/19 Outcome: -: 325, 0: 162, +: 109
CY BE EL ?? MT IT FI PT LT LU SI DK AT EE HR LV FR SK HU ES NL BG IE SE DE CZ RO PL
Total
5
19
15
1
3
70
8
19
8
6
6
11
15
7
11
8
63
13
18
50
27
14
13
20
74
18
25
49
icon: Verts/ALE Verts/ALE
64

Belgium Verts/ALE

3

Finland Verts/ALE

2

Portugal Verts/ALE

1

Lithuania Verts/ALE

2

Luxembourg Verts/ALE

For (1)

1

Denmark Verts/ALE

1

Austria Verts/ALE

3

Spain Verts/ALE

3

Netherlands Verts/ALE

3

Ireland Verts/ALE

2

Sweden Verts/ALE

3

Czechia Verts/ALE

Abstain (1)

3

Poland Verts/ALE

For (1)

1
icon: The Left The Left
31

Cyprus The Left

2

Belgium The Left

For (1)

1

Finland The Left

For (1)

1

Portugal The Left

4

Denmark The Left

1

Netherlands The Left

Against (1)

1

Ireland The Left

4

Sweden The Left

Abstain (1)

1

Germany The Left

For (1)

1
icon: S&D S&D
117

Cyprus S&D

Abstain (1)

1

Belgium S&D

3

Malta S&D

Against (1)

3

Lithuania S&D

Abstain (1)

1

Luxembourg S&D

Abstain (1)

1

Slovenia S&D

For (1)

1

Denmark S&D

2

Estonia S&D

2

Latvia S&D

2

Slovakia S&D

2

Bulgaria S&D

3

Czechia S&D

Abstain (1)

1
icon: NI NI
34

Croatia NI

2

Latvia NI

Against (1)

1

France NI

Against (1)

1

Slovakia NI

2

Germany NI

Against (1)

3
icon: ID ID
56

Finland ID

Against (1)

1

Denmark ID

Against (1)

1

Austria ID

2

Estonia ID

Against (1)

1

Netherlands ID

1

Czechia ID

Against (1)

Abstain (1)

2
icon: ECR ECR
56

Belgium ECR

2

Croatia ECR

Against (1)

1

Latvia ECR

2

Slovakia ECR

Against (1)

1

Bulgaria ECR

2
3

Romania ECR

Against (1)

1
icon: Renew Renew
92

Belgium Renew

3

Greece Renew

Against (1)

1

Renew

1

Italy Renew

3

Finland Renew

3

Lithuania Renew

Against (1)

1

Luxembourg Renew

2

Slovenia Renew

Against (1)

1

Austria Renew

Against (1)

1

Estonia Renew

3

Croatia Renew

Against (1)

1

Latvia Renew

Against (1)

1
4

Hungary Renew

2

Bulgaria Renew

2

Ireland Renew

2

Sweden Renew

3

Poland Renew

1
icon: PPE PPE
146

Cyprus PPE

2

Finland PPE

Against (1)

1

Luxembourg PPE

2

Slovenia PPE

4

Denmark PPE

Against (1)

1

Estonia PPE

Against (1)

1

Latvia PPE

2

Hungary PPE

Against (1)

1

A9-0140/2022 - Aurore Lalucq - Après le considérant 9 - Am 46 #

2022/05/19 Outcome: -: 328, 0: 161, +: 106
FR EL CY ?? MT PT FI LU AT LV SI IE DK LT EE HR IT SK BE BG CZ ES HU DE SE NL RO PL
Total
63
15
5
1
3
19
8
6
15
8
6
13
11
9
7
11
70
13
19
14
18
48
18
75
20
28
25
47
icon: Verts/ALE Verts/ALE
63

Portugal Verts/ALE

Abstain (1)

1

Finland Verts/ALE

Abstain (1)

2

Luxembourg Verts/ALE

For (1)

1

Austria Verts/ALE

3

Ireland Verts/ALE

2

Denmark Verts/ALE

1

Lithuania Verts/ALE

For (1)

Abstain (1)

2

Belgium Verts/ALE

3

Czechia Verts/ALE

2

Spain Verts/ALE

Abstain (1)

3

Sweden Verts/ALE

3

Netherlands Verts/ALE

Abstain (1)

3

Poland Verts/ALE

Abstain (1)

1
icon: The Left The Left
32

Cyprus The Left

2

Finland The Left

For (1)

1

Ireland The Left

Against (1)

4

Denmark The Left

1

Belgium The Left

For (1)

1

Czechia The Left

1

Germany The Left

2

Sweden The Left

For (1)

1

Netherlands The Left

For (1)

1
icon: ID ID
56

Finland ID

Against (1)

1

Austria ID

2

Denmark ID

Against (1)

1

Estonia ID

Against (1)

1

Czechia ID

For (1)

Against (1)

2

Netherlands ID

Against (1)

1
icon: NI NI
35

France NI

Against (1)

1

Latvia NI

1

Lithuania NI

Against (1)

1

Croatia NI

2

Slovakia NI

For (1)

Against (1)

2

Germany NI

Against (1)

3
icon: S&D S&D
115

Cyprus S&D

Abstain (1)

1

Malta S&D

Against (1)

3

Luxembourg S&D

Abstain (1)

1

Latvia S&D

2

Slovenia S&D

For (1)

1

Denmark S&D

2

Lithuania S&D

Abstain (1)

1

Estonia S&D

2

Slovakia S&D

For (1)

Abstain (1)

2

Belgium S&D

3

Bulgaria S&D

3

Czechia S&D

Abstain (1)

1
icon: ECR ECR
56

Greece ECR

Abstain (1)

1

Latvia ECR

2

Croatia ECR

Against (1)

1

Slovakia ECR

Against (1)

1

Belgium ECR

2

Bulgaria ECR

2
3

Romania ECR

Against (1)

1
icon: Renew Renew
93

Greece Renew

Against (1)

1

Renew

1

Finland Renew

3

Luxembourg Renew

2

Austria Renew

Against (1)

1

Latvia Renew

Against (1)

1

Slovenia Renew

Against (1)

1

Ireland Renew

2

Lithuania Renew

Against (1)

1

Estonia Renew

3

Croatia Renew

Against (1)

1

Italy Renew

3

Belgium Renew

3

Bulgaria Renew

2

Hungary Renew

2

Sweden Renew

3

Poland Renew

1
icon: PPE PPE
145

Cyprus PPE

2

Finland PPE

Against (1)

1

Luxembourg PPE

2

Latvia PPE

2

Slovenia PPE

4

Denmark PPE

Against (1)

1

Estonia PPE

Against (1)

1

Hungary PPE

Against (1)

1

A9-0140/2022 - Aurore Lalucq - Considérant 12 - Am 55 #

2022/05/19 Outcome: -: 323, +: 162, 0: 111
IT FR CY BE PT ?? MT EL FI LT LU LV SI IE DK EE AT HR SK CZ ES DE BG SE NL HU RO PL
Total
70
63
5
19
19
1
3
16
8
8
6
8
6
13
11
7
14
11
12
19
48
77
14
20
27
18
25
48
icon: Verts/ALE Verts/ALE
62

Belgium Verts/ALE

3

Portugal Verts/ALE

1

Finland Verts/ALE

2

Lithuania Verts/ALE

2

Luxembourg Verts/ALE

For (1)

1

Ireland Verts/ALE

2

Denmark Verts/ALE

1

Austria Verts/ALE

2

Czechia Verts/ALE

3

Spain Verts/ALE

3

Sweden Verts/ALE

3

Netherlands Verts/ALE

2

Poland Verts/ALE

For (1)

1
icon: The Left The Left
33

Cyprus The Left

2

Belgium The Left

For (1)

1

Finland The Left

For (1)

1

Ireland The Left

Against (1)

4

Denmark The Left

1

Czechia The Left

1

Germany The Left

2

Sweden The Left

For (1)

1

Netherlands The Left

For (1)

1
icon: ID ID
56

Finland ID

Against (1)

1

Denmark ID

Against (1)

1

Estonia ID

Against (1)

1

Austria ID

2

Czechia ID

For (1)

Against (1)

2

Netherlands ID

Against (1)

1
icon: S&D S&D
118

Cyprus S&D

Abstain (1)

1

Belgium S&D

3

Malta S&D

Against (1)

3

Lithuania S&D

Abstain (1)

1

Luxembourg S&D

Abstain (1)

1

Latvia S&D

2

Slovenia S&D

For (1)

1

Denmark S&D

2

Estonia S&D

2

Slovakia S&D

2

Czechia S&D

Abstain (1)

1

Bulgaria S&D

3
icon: NI NI
33

France NI

Against (1)

1

Lithuania NI

Against (1)

1

Latvia NI

1

Croatia NI

2

Slovakia NI

Abstain (1)

1

Germany NI

Against (1)

3
icon: ECR ECR
56

Belgium ECR

2

Greece ECR

Against (1)

1

Latvia ECR

2

Croatia ECR

Against (1)

1

Slovakia ECR

Against (1)

1

Bulgaria ECR

2
3

Romania ECR

Against (1)

1
icon: Renew Renew
93

Italy Renew

3

Belgium Renew

3

Renew

1

Greece Renew

Against (1)

1

Finland Renew

3

Lithuania Renew

Against (1)

1

Luxembourg Renew

2

Latvia Renew

Against (1)

1

Slovenia Renew

Against (1)

1

Ireland Renew

2

Estonia Renew

3

Austria Renew

Against (1)

1

Croatia Renew

Against (1)

1

Bulgaria Renew

2

Sweden Renew

3

Hungary Renew

2

Poland Renew

1
icon: PPE PPE
145

Cyprus PPE

2

Finland PPE

Against (1)

1

Luxembourg PPE

2

Latvia PPE

2

Slovenia PPE

4

Denmark PPE

Against (1)

1

Estonia PPE

Against (1)

1

Hungary PPE

Against (1)

1

A9-0140/2022 - Aurore Lalucq - Proposition de la Commission #

2022/05/19 Outcome: +: 503, 0: 48, -: 46
IT FR DE ES RO NL BE PT AT SE BG CZ EL HU HR SK DK LT IE LV SI LU FI CY EE MT ?? PL
Total
69
62
75
49
25
28
19
19
16
20
14
19
16
18
11
13
11
8
13
7
6
6
8
5
7
3
1
49
icon: PPE PPE
145

Hungary PPE

1

Slovakia PPE

Abstain (1)

4

Denmark PPE

For (1)

1

Latvia PPE

2

Luxembourg PPE

2

Finland PPE

For (1)

1
2

Estonia PPE

For (1)

1
icon: S&D S&D
117

Czechia S&D

For (1)

1

Slovakia S&D

2

Denmark S&D

2

Lithuania S&D

For (1)

1

Latvia S&D

2

Slovenia S&D

For (1)

1

Luxembourg S&D

For (1)

1

Cyprus S&D

1

Estonia S&D

2

Malta S&D

Abstain (1)

3
icon: Renew Renew
92

Italy Renew

3

Austria Renew

For (1)

1
3

Bulgaria Renew

2

Greece Renew

1

Hungary Renew

2

Croatia Renew

For (1)

1

Lithuania Renew

1

Ireland Renew

2

Latvia Renew

For (1)

1

Slovenia Renew

For (1)

1

Luxembourg Renew

2

Finland Renew

3

Estonia Renew

3

Renew

1

Poland Renew

1
icon: Verts/ALE Verts/ALE
64

Spain Verts/ALE

3

Netherlands Verts/ALE

3

Belgium Verts/ALE

3

Portugal Verts/ALE

1

Austria Verts/ALE

3

Sweden Verts/ALE

3

Czechia Verts/ALE

3

Denmark Verts/ALE

1

Lithuania Verts/ALE

2

Ireland Verts/ALE

2

Luxembourg Verts/ALE

For (1)

1

Finland Verts/ALE

2

Poland Verts/ALE

For (1)

1
icon: ID ID
55

Netherlands ID

Against (1)

1

Austria ID

2

Czechia ID

Against (1)

Abstain (1)

2

Denmark ID

Against (1)

1

Finland ID

Against (1)

1

Estonia ID

Against (1)

1
icon: The Left The Left
33

Germany The Left

2

Netherlands The Left

For (1)

1

Belgium The Left

For (1)

1

Portugal The Left

4

Sweden The Left

Abstain (1)

1

Czechia The Left

1

Denmark The Left

1

Ireland The Left

For (1)

4

Finland The Left

For (1)

1

Cyprus The Left

2
icon: NI NI
34

France NI

For (1)

1

Germany NI

Abstain (1)

3

Croatia NI

Abstain (1)

2

Slovakia NI

2

Lithuania NI

1
icon: ECR ECR
57

Romania ECR

Abstain (1)

1

Netherlands ECR

Abstain (1)

4

Belgium ECR

2

Sweden ECR

Abstain (1)

3

Bulgaria ECR

2

Greece ECR

Abstain (1)

1

Croatia ECR

Abstain (1)

1

Slovakia ECR

Abstain (1)

1

Latvia ECR

For (1)

Abstain (1)

2
AmendmentsDossier
215 2021/0433(CNS)
2022/03/30 ECON 215 amendments...
source: 730.002

History

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

docs/5
date
2022-04-29T00:00:00
docs
url: http://www.europarl.europa.eu/RegData/docs_autres_institutions/parlements_nationaux/com/2021/0823/SE_PARLIAMENT_AVIS-COM(2021)0823_EN.pdf title: PE731.657
type
Reasoned opinion
body
SE_PARLIAMENT
docs/6
date
2023-06-30T00:00:00
docs
type
Follow-up document
body
EC
procedure/Legislative priorities/0
title
Joint Declaration 2023-24
url
https://oeil.secure.europarl.europa.eu/oeil/popups/thematicnote.do?id=41380&l=en
events/7
date
2022-12-22T00:00:00
type
Final act published in Official Journal
docs
events/7
date
2022-12-15T00:00:00
type
Act adopted by Council after consultation of Parliament
body
EP/CSL
events/8
date
2022-12-22T00:00:00
type
Final act published in Official Journal
docs
events/8/summary
  • PURPOSE: to create a common framework for a global minimum level of taxation within the Union on the basis of the common approach contained in the OECD Model Rules.
  • LEGISLATIVE ACT: Council Directive (EU) 2022/2523 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union.
  • CONTENT: the Directive aims to implement at EU level the minimum tax component, known as Pillar 2, of the OECD's international tax reform.
  • As a reminder, the reform of international corporate tax rules consists of two pillars:
  • - Pillar 1 covers the new system of allocating taxing rights over the largest multinationals to jurisdictions where profits are earned. The key element of this pillar will be a multilateral convention. Technical work on the details thereof is ongoing in the Inclusive Framework;
  • - Pillar 2 contains rules aimed at reducing the opportunities for base erosion and profit shifting, to ensure that the largest multinational groups of companies pay a minimum rate of corporate tax.
  • The Directive concerning Pillar 2 sets out the method for calculating the effective tax rate by jurisdiction and includes clear and legally binding rules that will ensure that large groups operating in the EU pay a minimum rate of 15% for each jurisdiction in which they operate .
  • The new rules will reduce the risk of tax base erosion and profit shifting and ensure that the largest multinational groups pay the agreed global minimum rate of corporate tax.
  • The Directive applies to constituent entities located in a Member State that are members of a multinational enterprise (MNE) group or of a large-scale domestic group which has an annual revenue of EUR 750 million or more, including the revenue of the excluded entities, in its ultimate parent entity’s consolidated financial statements in at least two of the four fiscal years immediately preceding the tested fiscal year
  • This Directive does not apply to governmental entities, international organisations, a non-profit organisations, pension funds, investment funds that are an ultimate parent entity or a real estate investment vehicle that is an ultimate parent entity.
  • This Directive establishes common measures for the minimum effective taxation of multinational enterprise (MNE) groups and large-scale domestic groups in the form of:
  • - an income inclusion rule (IIR) in accordance with which a parent entity of an MNE group or of a large-scale domestic group computes and pays its allocable share of top-up tax in respect of the low-taxed constituent entities of the group; and
  • - an undertaxed profit rule (UTPR) in accordance with which a constituent entity of an MNE group has an additional cash tax expense equal to its share of top-up tax that was not charged under the IIR in respect of the low-taxed constituent entities of the group.
  • Member States may elect to apply a qualified domestic top-up tax in accordance with which top-up tax shall be computed and paid on the excess profit of all the low-taxed constituent entities located in their jurisdiction pursuant to this Directive.
  • Member States will lay down the rules on penalties applicable to infringements of national provisions adopted pursuant to this Directive, including those pertaining to the obligation of a constituent entity to file and pay its share of top-up tax or to have an additional cash tax expense, and will take all measures necessary to ensure that they are implemented.
  • TRANSPOSITION: no later than 31.12.2023. Member States will apply the provisions necessary to comply with the Directive in respect of tax years beginning on or after 31 December 2023.
procedure/stage_reached
Old
Awaiting final decision
New
Procedure completed
events/7
date
2022-12-22T00:00:00
type
Final act published in Official Journal
docs
procedure/final
title
Directive 2022/2523
url
https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32022L2523
procedure/Legislative priorities
  • title: Joint Declaration 2022 url: https://oeil.secure.europarl.europa.eu/oeil/popups/thematicnote.do?id=41360&l=en
docs/6
date
2022-07-26T00:00:00
docs
url: /oeil/spdoc.do?i=58192&j=0&l=en title: SP(2022)461
type
Commission response to text adopted in plenary
body
EC
events/5
date
2022-05-19T00:00:00
type
Results of vote in Parliament
body
EP
docs
url: https://oeil.secure.europarl.europa.eu/oeil/popups/sda.do?id=58192&l=en title: Results of vote in Parliament
docs/6
date
2022-05-03T00:00:00
docs
url: https://www.europarl.europa.eu/doceo/document/A-9-2022-0140_EN.html title: A9-0140/2022
type
Committee report tabled for plenary, 1st reading/single reading
body
EP
events/3/summary
  • The Committee on Economic and Monetary Affairs adopted, following a special legislative procedure (consultation), a legislative resolution on the proposal for a Council directive on ensuring a global minimum level of taxation for multinational groups in the Union.
  • The proposed Directive aims to transpose into EU law the reform of the rules on international corporate taxation that was agreed by the OECD and the G20 in December 2021. It sets out the method for calculating the effective tax rate by jurisdiction and includes clear and legally binding rules that will ensure that large groups operating in the EU pay a minimum rate of 15% for each jurisdiction in which they operate.
  • The Directive will apply to any large group, both domestic and international, including the financial sector, with combined financial revenues of at least EUR 750 million a year in its consolidated financial statements in at least two of the last four consecutive fiscal years.
  • The Committee approved the main elements of the Commission's proposal, including maintain the proposed timetable and the deadline of 31 December 2022 for implementation, to allow for rapid implementation of the legislation.
  • However, Members made some changes to the Commission's proposal.
  • Application to small entities
  • The Commission should monitor how and to what extent Member States are applying the GloBE Model Rules to smaller entities and take appropriate measures if they are applying them in a way that conflicts with the principles of Union law or undermines the integrity of the internal market.
  • Monitoring by the Code of Conduct Group (Business Taxation)
  • Although Member States have some discretion in the technical implementation of the national top-up tax, the Council's Code of Conduct Group (Business Taxation) should closely monitor the application of the tax. The Commission should assist in this regard.
  • Location of a constituent entity
  • An amendment clarifies that a constituent entity other than a flow-through entity should be deemed to be located in the jurisdiction where it is considered as resident for tax purposes based on its place of effective management, namely the place where key management and commercial decisions that are necessary for the conduct of business are taken, place of creation or similar criteria that reflect real economic activities in accordance with this Directive and the GloBE Model Rules.
  • Anti-avoidance rules
  • Members wanted to reduce some of the exemptions proposed by the Commission, and to limit the possibility of abuse by including a specific article that includes rules to combat tax avoidance schemes.
  • The Commission should adopt delegated acts to lay down more detailed rules to combat tax evasion, taking into account in particular future changes to the GloBE model rules.
  • Reporting obligations
  • Where no constituent entity has been appointed by other constituent entities of the MNE group, the designated local entity in charge of filing the top-up tax information shall be the largest entity of the MNE group located in the same Member State in terms of annual revenues for the last two consecutive years.
  • The Council, acting unanimously on a proposal from the Commission and after obtaining the opinion of the European Parliament, should adopt the measures necessary to implement the filing obligations under this Directive and ensure the necessary exchange of information.
  • Review clause
  • Members introduced a review clause in order to guarantee that the application of this Directive is subject to proper evaluation five years after its entry into force. That review should:
  • - assess and reconsider progress in the global implementation of the OECD agreement/GloBE Model Rules, as well as certain exemptions and derogations, in particular as regards distribution tax systems and substance-based income exclusion;
  • - assess the relevance of the threshold for MNE Group and large-scale domestic firms in scope and the impact on tax revenues on developing countries.
  • As part of the review, modifications to the GloBE Model Rules could also be integrated into Union law if necessary.
  • Transitional rules
  • The Directive would also give large-scale domestic groups a transitional period of three years (instead of five) during which their low-taxed domestic activities would be excluded from the rules
  • Delimitation clause
  • The Directive should not affect:
  • - the application by Member States of domestic or treaty provisions aimed at safeguarding a higher level of protection for domestic tax bases for corporate tax with regard to the controlled foreign company rule within the meaning of Council Directive (EU) 2016/1164 laying down rules to counter tax avoidance practices which have a direct impact on the functioning of the internal market;
  • - the application of domestic provisions on alternative forms of minimum taxation of domestic groups or companies.
docs/7
date
2022-05-19T00:00:00
docs
url: https://www.europarl.europa.eu/doceo/document/TA-9-2022-0216_EN.html title: T9-0216/2022
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  • The European Parliament adopted by 503 votes to 46, with 48 abstentions, following a special legislative procedure (consultation), a legislative resolution on the proposal for a Council directive on ensuring a global minimum level of taxation for multinational groups in the Union.
  • The aim of the Directive is to transpose into EU law the reform of the rules on international corporate taxation that was agreed by the OECD and the G20 in December 2021. It sets out the method for calculating the effective tax rate by jurisdiction and includes clear and legally binding rules that will ensure that large groups operating in the EU pay a minimum rate of 15% for each jurisdiction in which they operate.
  • The Directive will apply to any large group, both domestic and international, including the financial sector, with combined financial revenues of at least EUR 750 million a year in its consolidated financial statements in at least two of the last four consecutive fiscal years.
  • Parliament approved the main elements of the Commission's proposal, including maintain the proposed timetable and the deadline of 31 December 2022 for implementation, to allow for rapid implementation of the legislation.
  • However, Members made some changes to the Commission's proposal.
  • Location of a constituent entity
  • An amendment clarifies that a constituent entity other than a flow-through entity should be deemed to be located in the jurisdiction where it is considered as resident for tax purposes based on its place of effective management, namely the place where key management and commercial decisions that are necessary for the conduct of business are taken, place of creation or similar criteria that reflect real economic activities in accordance with this Directive and the GloBE Model Rules.
  • Anti-avoidance rules
  • Members wanted to reduce some of the exemptions proposed by the Commission, and to limit the possibility of abuse by including a specific article that includes rules to combat tax avoidance schemes.
  • For the purposes of calculating the top-up tax, Member States should disregard any arrangement or series of arrangements which, having been put in place for the essential purpose of obtaining a tax advantage that defeats the object or purpose of this Directive, is not genuine, having regard to all relevant facts and circumstances.
  • An arrangement or a series of arrangements that is disregarded under the Directive should be treated, for the purpose of calculating the tax base, by reference to its economic substance.
  • The Commission is empowered to adopt delegated acts in order to lay down more detailed rules against tax avoidance, in particular to take into account future modifications of the GloBE Model Rules.
  • Reporting obligations
  • Where no constituent entity has been appointed by other constituent entities of the MNE group, the designated local entity in charge of filing the top-up tax information shall be the largest entity of the MNE group located in the same Member State in terms of annual revenues for the last two consecutive years.
  • Review clause
  • Members introduced a review clause in order to guarantee that the application of this Directive is subject to proper evaluation five years after its entry into force. That review should:
  • - assess and reconsider progress in the global implementation of the OECD agreement/GloBE Model Rules, as well as certain exemptions and derogations, in particular as regards distribution tax systems and substance-based income exclusion;
  • - assess the relevance of the threshold for MNE Group and large-scale domestic firms in scope and the impact on tax revenues on developing countries.
  • As part of the review, modifications to the GloBE Model Rules could also be integrated into Union law if necessary.
  • Monitoring by the Code of Conduct Group (Business Taxation)
  • While leaving Member States some flexibility in the technical implementation of the domestic top-up tax, the Council’s Code of Conduct Group (business taxation) should carefully monitor the application of that tax. The Commission should provide assistance in that regard.
  • The Council’s Code of Conduct Group (business taxation) should continuously monitor the development of the accounting standards and their application for minimum tax purposes. If necessary, it should make proposals to adjust the profit determination rules.
  • Transitional rules
  • The Directive would also give large-scale domestic groups a transitional period of three years (instead of five) during which their low-taxed domestic activities would be excluded from the rules.
docs/4
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2022-04-28T00:00:00
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ECR
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NIEDERMAYER Luděk
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  • name: BECK Gunnar group: Identity and Democracy abbr: ID
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Old
Global minimum level of taxation for multinational groups in the Union
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Minimum level of taxation for multinational groups
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2021-12-22T00:00:00
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type
Legislative proposal
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EC
events/0/summary
  • PURPOSE: to swiftly implement the international agreement on minimum taxation of multinationals to ensure a global minimum effective tax rate of 15% for large multinationals operating in the European Union.
  • 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 anti-tax avoidance directives have laid down rules against the erosion of tax bases in the internal market and the shifting of profits out of the internal market. Those rules converted into Union law the recommendations made by the Organisation for Economic Cooperation and Development (OECD) in the context of the initiative against base erosion and profit shifting (BEPS) to ensure that profits of multinational enterprises (MNEs) are taxed where economic activities generating the profits are performed and where value is created.
  • The proposal delivers on the EU's pledge to move swiftly to implement the recent comprehensive tax reform agreement of the OECD and G20 inclusive framework agreed by 137 countries in October 2021 on a two-pillar solution to the tax challenges raised by the digitalisation of the economy, which aims to bring fairness, transparency and stability to the international corporate tax framework. The discussions centred around two main themes: Pillar 1, which deals with the partial reallocation of taxing rights, and Pillar 2, which concerns the minimum level of taxation of profits of multinational enterprises.
  • With the present proposal, the European Commission wishes to implement Pillar 2 of the Global Agreement . There is a political urgency to move forward with the project - i.e. to apply the OECD Model Rules in the EU from the beginning of 2023, as agreed by the Inclusive Framework.
  • CONTENT: the proposed directive sets out the method for calculating the effective tax rate by jurisdiction and includes clear and legally binding rules that will ensure that large groups operating in the EU pay a minimum rate of 15% for each jurisdiction in which they operate .
  • Scope
  • The proposed Directive will apply to any large group, both domestic and international, including the financial sector, with combined financial revenues of at least EUR 750 million a year in its consolidated financial statements in at least two of the last four consecutive fiscal years , and with either a parent company or a subsidiary situated in an EU Member State.
  • Governmental entities, international organisations, non-profit organisations, pension fund and investment funds are excluded from the scope of the Directive.
  • Calculation of the effective tax rate
  • The proposal provides that if the effective tax rate applicable to entities in a given jurisdiction is below the 15% minimum, then the group will have to pay a ‘ top-up ’ tax to bring its rate up to 15%. This top-up tax is known as the ‘ Income Inclusion Rule '. This top-up applies irrespective of whether the subsidiary is located in a country that has signed up to the international OECD/G20 agreement or not.
  • The effective tax rate is established per jurisdiction by dividing taxes paid by the entities in the jurisdiction by their income.
  • Groups established in a third country
  • The proposal also ensures effective taxation in cases where the parent company is located outside the EU in a low-tax country which does not apply equivalent rules. Member States would then apply the ‘ under-taxed payments rule ’, designed as a safety net to the primary income inclusion rule.
  • In practice, a Member State will collect the top-up tax due at the level of the entire group if some jurisdictions where entities are based impose tax below the minimum level and do not impose any domestic top-up tax.
  • Exemptions
  • In order to reduce compliance burdens in low-risk situations , an exclusion applies to minimal amounts of profit: the de minimis income exclusion . This is when profits of the MNE group’s constituent entities in a jurisdiction are below EUR 1 million and revenues below EUR 10 million. To reduce the impact on groups carrying out real economic activities, companies will be able to exclude an amount of income equal to 5% of the value of tangible assets and 5% of payroll .
  • Moreover, due to its highly volatile nature and the long economic cycle of this industry, the international shipping sector has traditionally been subject to alternative or supplementary tax regimes in Member States. The proposal therefore excludes income generated by this sector from the scope of application.
  • Special rules for mergers and acquisitions
  • The proposal contains special rules for mergers, acquisitions, joint ventures and certain multi-parented multinational enterprises. It provides for the application of a consolidated revenue threshold to group members in a merger or demerger situation.