BETA


2023/0187(CNS) Faster and Safer Relief of Excess Withholding Taxes

Progress:

RoleCommitteeRapporteurShadows
Lead ECON
Former Responsible Committee ECON DORFMANN Herbert (icon: EPP EPP)
Lead committee dossier:
Legal Basis:
TFEU 115

Events

2024/06/04
   EP/CSL - Formal reconsultation of Parliament
2024/05/30
   CSL - Amended legislative proposal for reconsultation
Documents
2024/05/30
   EC - Amended legislative proposal for reconsultation published
Documents
2024/02/28
   EP - Results of vote in Parliament
2024/02/28
   EP - Decision by Parliament
Details

The European Parliament adopted by 541 votes to 36, with 23 abstentions, following a special legislative procedure (consultation), a legislative resolution on the proposal for a Council directive on Faster and Safer Relief of Excess Withholding Taxes.

Parliament approved the Commission proposal subject to the following amendments:

Cum-ex and cum-cum schemes

Parliament stressed that the these schemes both involve reclaims of dividend withholding tax to which the beneficiaries were not entitled and are estimated to have imposed a total cost to taxpayers of about EUR 55 billion between 2001 and 2012 in the 11 Member States concerned. The cum-ex and cum-cum schemes have been ruled illegal and should be prosecuted according to national law. The tax administrations should be equipped with tools to deal with refund/relief at source procedures in a secure and timely manner and increase their efforts in providing digitalised, automated and better-coordinated key features.

Digital tax residence certificate (eTRC)

Members stated that Member States should issue the eTRC based on the available information within three working days from submission of a request. The eTRC should include information on the double tax treaty. If more than five working days are required to verify the tax residency of a specific taxpayer, the Member State should inform the person requesting the certificate of the additional time needed and the reasons for the delay that, in any case, should be no longer than five working days.

In any case, Member States may prove the residence for tax purposes in their jurisdictions. Member States should take the appropriate measures to require an individual or entity deemed resident in their jurisdiction for tax purposes to inform tax authorities issuing the eTRC about any change that could affect the validity or the content of the eTRC.

Certified financial intermediary

Member States should:

- ensure that a financial intermediary is registered in their national register of certified financial intermediaries within two months from submission of a request;

- inform all other Member States about rejections of registration as soon as possible;

- inform without undue delay all other Member States that maintain a national register of the rejection of a certified financial intermediary from their national register, stating the reasons for the rejection;

- update their national registers to reflect the status of financial intermediaries no longer holding certification;

- take the necessary measures to require certified financial intermediaries in their national register to report to the competent authority the information referred to in Annex II as soon as possible within a maximum of 20 calendar days after the record date;

- provide that certified financial intermediaries do not need to report information referred to in Annex II, heading E, if the total dividend paid to the registered owner on the owner’s shareholding in a company does not exceed EUR 1500;

- require certified financial intermediaries in their national register to keep the documentation supporting the information reported for six years .

Request for relief at source or quick refund

Member States should take the necessary measures to ensure that certified financial intermediaries requesting relief on behalf of a registered owner verify the risks of residence and citizenship by investment schemes that present a potentially high risk.

Quick refund system

Member States should process a refund request made in accordance with the directive within 25 calendar days from the date of such request. They should apply interest on the amount of such refund for each day of delay after the 25th day, unless the Member State has reasonable doubts on the legitimacy of the refund request.

Member States may reject a refund request if any verification procedure or tax audit, based on risk assessment criteria and according to the national legislation, is initiated.

Monitoring and exchange in information

To ensure the integrity of the internal market the European Securities and Markets Authority (ESMA) and the European Banking Authority (EBA) should regularly monitor the risk for cum-cum and cum-ex in the Union.

Member States should introduce coordinated cooperation and mutual assistance between national competent authorities, tax authorities and other law enforcement bodies, such as the European Public Prosecutor’s Office (EPPO) to detect and prosecute illegal withholding tax reclaim schemes.

Evaluation

A report on the evaluation of the Directive and on the applicable rules to withholding taxes in the Member States, including on a potential need to amend specific provisions of this Directive, will be submitted to the European Parliament and the Council by December 2031 and every 5 years.

In the evaluation report, the Commission should:

- examine further possible measures to facilitate self-processed withholding tax claims for small investors who engage directly with tax authorities without the intermediation of certified financial intermediaries;

- assess how the procedures for withholding tax relief can be further simplified for retail investors ;

- examine whether a relief at source system could be envisaged as a procedure for all Member States ; and introduce further measures to facilitate such a system for small and medium-sized enterprises;

- examine whether Member States are still impacted by or prone to dividend arbitrage and dividend stripping schemes such as the cum-ex and cum-cum schemes and whether existing measures within the field of withholding taxes are sufficient to combat tax fraud, tax evasion and tax avoidance;

- consider further measures, if necessary, to ensure that all dividends, interest, capital gains, royalty payments, professional service payments and relevant contract payments generated in the Union are taxed at least once at an effective rate;

- examine the potential of distribution ledger systems or other technological tools to render the system more efficient and fraud proof through better identification of the beneficial owner;

- examine possible measures to digitalise relief and refund processes, and claims;

- assess the acceptance of electronic or digital signatures and use of e-ID to facilitate the verification process for individual investors.

Where appropriate, the evaluation report should be accompanied by a legislative proposal.

Documents
2024/01/26
   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), the report by Herbert DORFMANN (EPP, IT) on the proposal for a Council directive on Faster and Safer Relief of Excess Withholding Taxes.

The committee responsible approved the Commission proposal subject to the following amendments:

Digital tax residence certificate (eTRC)

Member States should provide for an automated process to issue digital tax residence certificates (eTRC) to a person deemed resident in their jurisdiction for tax purposes. Members stated that Member States should issue the eTRC based on the available information within three working days from submission of a request. The eTRC should include information on the double tax treaty.

If more than five working days are required to verify the tax residency of a specific taxpayer, the Member State should inform the person requesting the certificate of the additional time needed and the reasons for the delay that, in any case, should be no longer than five working days .

Certified financial intermediary

Member States should:

- ensure that a financial intermediary is registered in their national register of certified financial intermediaries within two months from submission of a request;

- inform all other Member States about rejections of registration as soon as possible;

- update their national registers to reflect the status of financial intermediaries no longer holding certification;

- take the necessary measures to require certified financial intermediaries in their national register to report to the competent authority the information referred to in Annex II as soon as possible within a maximum of 20 calendar days after the record date;

- provide that certified financial intermediaries do not need to report information referred to in Annex II, heading E, if the total dividend paid to the registered owner on the owner’s shareholding in a company does not exceed EUR 1500 ;

- require certified financial intermediaries in their national register to keep the documentation supporting the information reported for six years.

Request for relief at source or quick refund

Member States should take the necessary measures to ensure that certified financial intermediaries requesting relief on behalf of a registered owner verify the risks of residence and citizenship by investment schemes that present a potentially high risk.

Quick refund system

Member States should process a refund request made in accordance with the directive within 25 calendar days from the date of such request. They should apply interest on the amount of such refund for each day of delay after the 25th day, unless the Member State has reasonable doubts on the legitimacy of the refund request.

Member States may reject a refund request if any verification procedure or tax audit, based on risk assessment criteria and according to the national legislation, is initiated.

Monitoring and exchange in information

To ensure the integrity of the internal market the European Securities and Markets Authority (ESMA) and the European Banking Authority (EBA) should regularly monitor the risk for cum-cum and cum-ex in the Union.

Member States should introduce coordinated cooperation and mutual assistance between national competent authorities, tax authorities and other law enforcement bodies, such as the European Public Prosecutor’s Office (EPPO) to detect and prosecute illegal withholding tax reclaim schemes .

Evaluation

The Commission should examine and evaluate the functioning of this Directive, after national rules transposing the Directive come into effect, every five years. A report on the evaluation of the Directive and on the applicable rules to withholding taxes in the Member States, including on a potential need to amend specific provisions of this Directive, will be submitted to the European Parliament and the Council by December 2031 and every 5 years.

In the evaluation report, the Commission should:

- examine further possible measures to facilitate self-processed withholding tax claims for small investors who engage directly with tax authorities without the intermediation of certified financial intermediaries;

- assess how the procedures for withholding tax relief can be further simplified for retail investors ;

- conduct a comprehensive analysis of the development of the service fees financial intermediaries charge registered owners for the implementation of the quick refund procedure and the relief at source procedure;

- examine whether a relief at source system could be envisaged as a procedure for all Member States ; and introduce further measures to facilitate such a system for small and medium-sized enterprises;

- examine whether Member States are still impacted by or prone to dividend arbitrage and dividend stripping schemes such as the cum-ex and cum-cum schemes and whether existing measures within the field of withholding taxes are sufficient to combat tax fraud, tax evasion and tax avoidance;

- consider further measures, if necessary, to ensure that all dividends, interest, capital gains, royalty payments, professional service payments and relevant contract payments generated in the Union are taxed at least once at an effective rate;

- examine the potential of distribution ledger systems or other technological tools to render the system more efficient and fraud proof through better identification of the beneficial owner;

- examine possible measures to digitalise relief and refund processes, and claims;

- assess the acceptance of electronic or digital signatures and use of e-ID to facilitate the verification process for individual investors.

Where appropriate, the evaluation report should be accompanied by a legislative proposal.

Documents
2024/01/23
   EP - Vote in committee
2023/12/13
   ESC - Economic and Social Committee: opinion, report
Documents
2023/11/20
   EP - Amendments tabled in committee
Documents
2023/11/16
   EP - Amendments tabled in committee
Documents
2023/11/13
   EDPS - Document attached to the procedure
2023/11/08
   CZ_SENATE - Contribution
Documents
2023/10/30
   IT_SENATE - Contribution
Documents
2023/10/09
   EP - Committee draft report
Documents
2023/09/11
   EP - Committee referral announced in Parliament
2023/06/27
   EP - DORFMANN Herbert (EPP) appointed as rapporteur in ECON
2023/06/19
   EC - Document attached to the procedure
Documents
2023/06/19
   EC - Document attached to the procedure
2023/06/19
   EC - Document attached to the procedure
2023/06/19
   EC - Document attached to the procedure
2023/06/19
   EC - Legislative proposal published
Details

PURPOSE: to make withholding tax procedures in the EU more efficient and secure for investors, financial intermediaries and Member State tax administrations.

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: ensuring fair taxation in the internal market and the good functioning of the Capital Markets Union (CMU) are political priorities for the European Union (EU). In this context, removing obstacles to cross-border investment, while combating tax fraud and abuse is critical.

In the EU, investors may be generally obliged to pay tax twice on the income they receive from holding securities (namely dividends on holdings of equities and interest on holdings of bonds) in a cross-border context.

First, taxes may be levied in the country of the issuer of the securities (the source country) in the form of a tax withheld from the gross securities income, (withholding tax (WHT)). Secondly, taxes may be levied in the investor’s country of residence (the residence country) in the form of income tax.

To avoid double taxation, many EU Member States have signed double taxation treaties , which avoid the same individual or company being taxed twice. These treaties allow a cross-border investor to submit a refund claim for any excess tax paid in another Member State.

The problem is that these refund procedures are often lengthy, costly and cumbersome, causing frustration for investors and discouraging cross-border investment within and into the EU. Currently, the withholding tax procedures applied in each Member State are very different. Some Member States have experienced large-scale tax abuse schemes known as ‘Cum/Ex’ and ‘Cum/Cum’ . ‘Cum/Ex’ schemes work as fraudulent multiple reclaim schemes when entitled to a single reclaim.

In order to strengthen Member States’ ability to prevent and fight against potential fraud or abuse, it is necessary to put in place a common framework for the relief of excess withholding taxes on cross-border investments in securities that is resilient to a risk of tax fraud or abuse.

CONTENT: the aim of this Commission proposal is to make EU withholding tax procedures more efficient, while strengthening them against the risk of tax fraud and abuse.

In particular, the proposal lays down rules on the issuance of a digital tax residence certificate by Member States and the procedure to relieve any excess withholding tax that can be withheld by a Member State on dividends from publicly traded shares and, where applicable, interest from publicly traded bonds paid to registered owners who are resident for tax purposes outside that Member State.

The following actions intend to make life easier for investors, financial intermediaries and national tax authorities:

A common EU digital tax residence certificate (eTRC) will be introduced by all Member States and will make withholding tax relief procedures faster and more efficient. For example, investors with a diversified portfolio in the EU will need only one digital tax residence certificate to reclaim several refunds during the same calendar year. The digital tax residence certificate should be issued within one working day after the submission of a request. At present, most Member States still rely on paper-based procedures.

Two fast-track procedures complementing the existing standard refund procedure: a ‘relief at source’ procedure and a ‘quick refund’ system, which will make the relief process faster and more harmonised across the EU. Member States will be able to choose which one to use – including a combination of both.

- under the ‘relief at source’ procedure, the tax rate applied at the time of payment of dividends or interest is directly based on the applicable rules of the double taxation treaty provisions;

- under the ‘quick refund’ procedure, the initial payment is made taking into account the withholding tax rate of the Member State where the dividends or interest is paid, but the refund for any overpaid taxes is granted within 50 days from the date of payment.

These standardised procedures are estimated to save investors around EUR 5.17 billion per year.

A standardised reporting obligation will provide national tax administrations with the necessary tools to check eligibility for the reduced rate and to detect potential abuse. Certified financial intermediaries will have to report the payment of dividends or interest to the relevant tax administration so that the latter can trace the transaction. In particular, large EU financial intermediaries will be required to join a national register of certified financial intermediaries. This register will also be open to non-EU and smaller EU financial intermediaries on a voluntary basis.

Taxpayers investing in the EU through certified financial intermediaries will benefit from fast-track withholding tax procedures and avoid double taxation on dividend payments. The more financial intermediaries register, the easier it will be for tax authorities to process refund requests, regardless of the procedure used.

Budgetary implications

The main budgetary implications of the initiative for the Commission include implementing the electronic tax residence certificate and establishing the formats and communication channels to be used by financial intermediaries to report to the national tax authorities.

Documents

  • Amended legislative proposal for reconsultation: 09925/2024
  • Amended legislative proposal for reconsultation published: 09925/2024
  • Results of vote in Parliament: Results of vote in Parliament
  • Decision by Parliament: T9-0102/2024
  • Committee report tabled for plenary, 1st reading/single reading: A9-0007/2024
  • Economic and Social Committee: opinion, report: CES3253/2023
  • Amendments tabled in committee: PE756.226
  • Amendments tabled in committee: PE756.221
  • Document attached to the procedure: OJ C 000 13.11.2023, p. 0000
  • Document attached to the procedure: N9-0081/2023
  • Contribution: COM(2023)0324
  • Contribution: COM(2023)0324
  • Committee draft report: PE752.746
  • Document attached to the procedure: SEC(2023)0243
  • Document attached to the procedure: EUR-Lex
  • Document attached to the procedure: SWD(2023)0215
  • Document attached to the procedure: EUR-Lex
  • Document attached to the procedure: SWD(2023)0216
  • Document attached to the procedure: EUR-Lex
  • Document attached to the procedure: SWD(2023)0217
  • Legislative proposal published: COM(2023)0324
  • Legislative proposal published: EUR-Lex
  • Document attached to the procedure: SEC(2023)0243
  • Document attached to the procedure: EUR-Lex SWD(2023)0215
  • Document attached to the procedure: EUR-Lex SWD(2023)0216
  • Document attached to the procedure: EUR-Lex SWD(2023)0217
  • Committee draft report: PE752.746
  • Document attached to the procedure: OJ C 000 13.11.2023, p. 0000 N9-0081/2023
  • Amendments tabled in committee: PE756.221
  • Amendments tabled in committee: PE756.226
  • Economic and Social Committee: opinion, report: CES3253/2023
  • Amended legislative proposal for reconsultation: 09925/2024
  • Contribution: COM(2023)0324
  • Contribution: COM(2023)0324

Votes

A9-0007/2024 – Herbert Dorfmann – After Article 17 – Am 63/1 #

2024/02/28 Outcome: -: 369, +: 215, 0: 22
PT ES IT EL DE DK CY HR SI ?? LV LU AT FI LT EE MT IE SK BE NL BG CZ SE HU FR RO PL
Total
18
51
59
13
87
12
4
12
7
1
6
6
18
14
11
7
5
12
12
18
26
15
20
21
15
67
25
44
icon: S&D S&D
126

Greece S&D

1

Cyprus S&D

For (1)

1

Slovenia S&D

2

S&D

Against (1)

1

Latvia S&D

For (1)

1

Luxembourg S&D

For (1)

1

Lithuania S&D

2

Estonia S&D

2

Slovakia S&D

For (1)

1

Belgium S&D

For (1)

1

Czechia S&D

For (1)

1
icon: Verts/ALE Verts/ALE
67

Portugal Verts/ALE

1

Spain Verts/ALE

3

Italy Verts/ALE

3

Greece Verts/ALE

For (1)

1

Denmark Verts/ALE

1

Luxembourg Verts/ALE

For (1)

1

Austria Verts/ALE

3

Finland Verts/ALE

3

Lithuania Verts/ALE

2

Ireland Verts/ALE

2

Belgium Verts/ALE

3

Netherlands Verts/ALE

2

Czechia Verts/ALE

3

Sweden Verts/ALE

3

Poland Verts/ALE

For (1)

1
icon: The Left The Left
28

Portugal The Left

2

Greece The Left

2

Denmark The Left

1

Cyprus The Left

2

Finland The Left

For (1)

1

Ireland The Left

Against (1)

3

Netherlands The Left

For (1)

1

Czechia The Left

1

Sweden The Left

For (1)

1
icon: NI NI
38

Germany NI

Against (1)

3

Croatia NI

Against (1)

Abstain (1)

2

Latvia NI

1

Lithuania NI

Against (1)

1

Slovakia NI

Against (1)

2

Belgium NI

For (1)

1

Netherlands NI

Against (1)

1

Czechia NI

Against (1)

1

Romania NI

Against (1)

1
icon: ID ID
45

Denmark ID

Against (1)

1

Austria ID

3

Estonia ID

Against (1)

1

Czechia ID

Against (1)

1
icon: ECR ECR
56

Germany ECR

Against (1)

1

Croatia ECR

Against (1)

1

Latvia ECR

Against (1)

1

Finland ECR

2

Lithuania ECR

Against (1)

1

Slovakia ECR

Against (1)

1

Netherlands ECR

3

Bulgaria ECR

2

Sweden ECR

3

France ECR

Against (1)

1

Romania ECR

Against (1)

1
icon: Renew Renew
94

Greece Renew

Against (1)

1

Croatia Renew

For (1)

1

Slovenia Renew

For (1)

1

Latvia Renew

Against (1)

1

Luxembourg Renew

2

Austria Renew

Against (1)

1

Finland Renew

3

Lithuania Renew

Against (1)

1

Estonia Renew

3

Ireland Renew

2

Bulgaria Renew

3

Sweden Renew

3

Hungary Renew

2

Poland Renew

1
icon: PPE PPE
152

Denmark PPE

Against (1)

1

Cyprus PPE

Against (1)

1

Slovenia PPE

4

Latvia PPE

2

Luxembourg PPE

2

Estonia PPE

Against (1)

1

Malta PPE

Against (1)

1

A9-0007/2024 – Herbert Dorfmann – After Article 17 – Am 64 #

2024/02/28 Outcome: -: 368, +: 219, 0: 26
FR ES PT DE EL DK ?? CY LU SI AT HR LT EE FI LV MT IE BE SK BG NL CZ SE HU IT RO PL
Total
66
51
18
88
13
13
1
5
6
8
18
12
11
7
14
6
5
12
19
12
15
27
21
21
15
59
26
44
icon: S&D S&D
127

Greece S&D

1

S&D

For (1)

1

Cyprus S&D

2

Luxembourg S&D

For (1)

1

Slovenia S&D

2

Lithuania S&D

2

Estonia S&D

2

Finland S&D

Abstain (1)

2

Latvia S&D

Against (1)

1

Belgium S&D

For (1)

1

Slovakia S&D

For (1)

1
6

Czechia S&D

For (1)

1
icon: Verts/ALE Verts/ALE
69

Spain Verts/ALE

3

Portugal Verts/ALE

1

Greece Verts/ALE

For (1)

1

Denmark Verts/ALE

2

Luxembourg Verts/ALE

For (1)

1

Austria Verts/ALE

3

Lithuania Verts/ALE

2

Finland Verts/ALE

3

Ireland Verts/ALE

2

Belgium Verts/ALE

3

Netherlands Verts/ALE

3

Czechia Verts/ALE

3

Sweden Verts/ALE

3

Italy Verts/ALE

3

Poland Verts/ALE

For (1)

1
icon: The Left The Left
29

Portugal The Left

2

Greece The Left

2

Denmark The Left

1

Cyprus The Left

2

Finland The Left

For (1)

1

Ireland The Left

Against (1)

3

Belgium The Left

For (1)

1

Netherlands The Left

For (1)

1

Czechia The Left

1

Sweden The Left

Abstain (1)

1
icon: NI NI
38

France NI

For (1)

Against (1)

Abstain (1)

3

Germany NI

Against (1)

3

Croatia NI

Against (1)

Abstain (1)

2

Lithuania NI

Against (1)

1

Latvia NI

1

Belgium NI

For (1)

1

Slovakia NI

Against (1)

2

Netherlands NI

Against (1)

1

Czechia NI

Against (1)

1

Romania NI

Against (1)

1
icon: ID ID
46

Denmark ID

Against (1)

1

Austria ID

3

Estonia ID

Against (1)

1

Czechia ID

Against (1)

1
icon: ECR ECR
56

France ECR

Against (1)

1

Germany ECR

Against (1)

1

Croatia ECR

Against (1)

1

Lithuania ECR

Against (1)

1

Finland ECR

2

Latvia ECR

Against (1)

1

Slovakia ECR

Against (1)

1

Bulgaria ECR

2

Netherlands ECR

3

Sweden ECR

3

Romania ECR

Against (1)

1
icon: Renew Renew
95

Greece Renew

Against (1)

1

Luxembourg Renew

2

Slovenia Renew

2

Austria Renew

Against (1)

1

Croatia Renew

For (1)

1

Lithuania Renew

Against (1)

1

Estonia Renew

3

Finland Renew

3

Latvia Renew

Against (1)

1

Ireland Renew

2

Bulgaria Renew

3

Sweden Renew

3

Hungary Renew

2

Poland Renew

1
icon: PPE PPE
153

Denmark PPE

Against (1)

1

Cyprus PPE

Against (1)

1

Luxembourg PPE

2

Slovenia PPE

4

Estonia PPE

Against (1)

1

Latvia PPE

2

Malta PPE

Against (1)

1

A9-0007/2024 – Herbert Dorfmann – After Article 17 – Am 65 #

2024/02/28 Outcome: -: 360, +: 233, 0: 11
FR PT ES DK CY EL ?? DE LV LU AT LT HR SI MT FI EE IE BE HU NL BG SK CZ RO IT SE PL
Total
65
18
51
12
4
13
1
85
6
6
18
11
12
7
5
13
7
12
19
15
26
15
12
21
26
58
21
45
icon: S&D S&D
123

Cyprus S&D

1

Greece S&D

1

S&D

For (1)

1

Latvia S&D

For (1)

1

Luxembourg S&D

For (1)

1

Lithuania S&D

2

Slovenia S&D

For (1)

1
4

Estonia S&D

2

Belgium S&D

For (1)

1

Slovakia S&D

For (1)

1

Czechia S&D

For (1)

1
icon: Verts/ALE Verts/ALE
67

Portugal Verts/ALE

1

Spain Verts/ALE

3

Denmark Verts/ALE

2

Greece Verts/ALE

For (1)

1

Luxembourg Verts/ALE

For (1)

1

Austria Verts/ALE

3

Lithuania Verts/ALE

2

Finland Verts/ALE

2

Ireland Verts/ALE

2

Belgium Verts/ALE

3

Netherlands Verts/ALE

3

Czechia Verts/ALE

3

Italy Verts/ALE

3

Sweden Verts/ALE

3

Poland Verts/ALE

For (1)

1
icon: The Left The Left
29

Portugal The Left

2

Denmark The Left

1

Cyprus The Left

2

Greece The Left

2

Finland The Left

For (1)

1

Ireland The Left

Abstain (1)

3

Belgium The Left

For (1)

1

Netherlands The Left

Abstain (1)

1

Czechia The Left

1

Sweden The Left

For (1)

1
icon: NI NI
38

France NI

Against (1)

3

Germany NI

Against (1)

3

Latvia NI

1

Lithuania NI

Against (1)

1

Croatia NI

Against (1)

Abstain (1)

2

Belgium NI

For (1)

1

Netherlands NI

Against (1)

1

Slovakia NI

2

Czechia NI

Against (1)

1

Romania NI

Against (1)

1
icon: ID ID
43

Austria ID

3

Estonia ID

Against (1)

1

Czechia ID

Against (1)

1
icon: ECR ECR
57

France ECR

Against (1)

1

Germany ECR

Against (1)

1

Latvia ECR

Against (1)

1

Lithuania ECR

Against (1)

1

Croatia ECR

Against (1)

1

Finland ECR

2

Netherlands ECR

3

Bulgaria ECR

2

Slovakia ECR

Against (1)

1

Romania ECR

Against (1)

1

Sweden ECR

3
icon: Renew Renew
96

Greece Renew

Against (1)

1

Latvia Renew

Against (1)

1

Luxembourg Renew

2

Austria Renew

Against (1)

1

Lithuania Renew

Against (1)

1

Croatia Renew

Against (1)

1

Slovenia Renew

2

Finland Renew

3

Estonia Renew

3

Ireland Renew

2

Hungary Renew

2

Bulgaria Renew

3

Sweden Renew

3

Poland Renew

1
icon: PPE PPE
151

Denmark PPE

Against (1)

1

Cyprus PPE

Against (1)

1

Latvia PPE

2

Luxembourg PPE

2

Slovenia PPE

4

Malta PPE

Against (1)

1

Estonia PPE

Against (1)

1

A9-0007/2024 – Herbert Dorfmann – After Article 17 – Am 66 #

2024/02/28 Outcome: -: 373, +: 202, 0: 25
PT CY DK ?? ES EL DE LV LU SI MT FI IE AT HR EE FR HU BE LT SK RO BG CZ IT SE NL PL
Total
18
4
13
1
50
13
87
6
6
8
5
14
12
18
12
7
66
15
18
11
11
26
14
19
55
21
27
43
icon: Verts/ALE Verts/ALE
69

Portugal Verts/ALE

1

Denmark Verts/ALE

2

Spain Verts/ALE

3

Greece Verts/ALE

For (1)

1

Luxembourg Verts/ALE

For (1)

1

Finland Verts/ALE

3

Ireland Verts/ALE

2

Austria Verts/ALE

3

Belgium Verts/ALE

3

Lithuania Verts/ALE

2

Czechia Verts/ALE

3

Italy Verts/ALE

3

Sweden Verts/ALE

3

Netherlands Verts/ALE

3

Poland Verts/ALE

For (1)

1
icon: S&D S&D
122

Cyprus S&D

1

S&D

For (1)

1

Greece S&D

Against (1)

1

Latvia S&D

For (1)

1

Luxembourg S&D

For (1)

1

Slovenia S&D

2
4

Finland S&D

Abstain (1)

2

Estonia S&D

For (1)

Against (1)

2

Belgium S&D

For (1)

1

Lithuania S&D

2

Bulgaria S&D

2

Czechia S&D

Against (1)

1
icon: The Left The Left
27

Portugal The Left

2

Cyprus The Left

2

Denmark The Left

1

Greece The Left

2

Finland The Left

For (1)

1

Ireland The Left

Abstain (1)

3

Belgium The Left

For (1)

1

Sweden The Left

Abstain (1)

1

Netherlands The Left

For (1)

1
icon: NI NI
38

Germany NI

Against (1)

3

Latvia NI

1

Croatia NI

Against (1)

Abstain (1)

2

France NI

Against (1)

Abstain (1)

3

Belgium NI

Against (1)

1

Lithuania NI

Against (1)

1

Slovakia NI

Against (1)

2

Romania NI

Against (1)

1

Czechia NI

For (1)

1

Netherlands NI

Against (1)

1
icon: ID ID
45

Denmark ID

Against (1)

1

Austria ID

3

Estonia ID

Against (1)

1

Czechia ID

Against (1)

1
icon: ECR ECR
55

Germany ECR

Against (1)

1

Latvia ECR

Against (1)

1

Finland ECR

2

Croatia ECR

Against (1)

1

France ECR

Against (1)

1

Lithuania ECR

Against (1)

1

Slovakia ECR

Against (1)

1

Romania ECR

Against (1)

1

Bulgaria ECR

2

Sweden ECR

3

Netherlands ECR

3
icon: Renew Renew
95

Greece Renew

Against (1)

1

Latvia Renew

Against (1)

1

Luxembourg Renew

2

Slovenia Renew

2

Finland Renew

3

Ireland Renew

2

Austria Renew

Against (1)

1

Croatia Renew

Against (1)

1

Estonia Renew

3

Hungary Renew

2

Belgium Renew

3

Lithuania Renew

Against (1)

1

Bulgaria Renew

3

Sweden Renew

3

Poland Renew

1
icon: PPE PPE
149

Cyprus PPE

Against (1)

1

Denmark PPE

Against (1)

1

Latvia PPE

2

Luxembourg PPE

2

Slovenia PPE

4

Malta PPE

Against (1)

1

Estonia PPE

Against (1)

1

Belgium PPE

Abstain (1)

3

A9-0007/2024 – Herbert Dorfmann – Commission proposal #

2024/02/28 Outcome: +: 541, -: 36, 0: 23
DE IT FR PL ES RO NL SE AT CZ BE PT BG FI DK HR LT SI SK EE EL HU IE LU MT LV CY ??
Total
86
57
66
43
50
26
25
21
17
21
18
18
15
14
13
12
10
8
12
7
13
15
12
6
4
5
5
1
icon: PPE PPE
149

Denmark PPE

For (1)

1

Slovakia PPE

4

Estonia PPE

For (1)

1

Luxembourg PPE

2

Malta PPE

For (1)

1

Latvia PPE

2

Cyprus PPE

For (1)

1
icon: S&D S&D
121

Czechia S&D

For (1)

1

Belgium S&D

For (1)

1

Lithuania S&D

2

Slovenia S&D

2

Slovakia S&D

For (1)

1

Estonia S&D

2

Greece S&D

1

Luxembourg S&D

For (1)

1

Latvia S&D

For (1)

1

Cyprus S&D

2

S&D

For (1)

1
icon: Renew Renew
95

Poland Renew

1
3

Austria Renew

For (1)

1

Finland Renew

3

Croatia Renew

For (1)

1

Lithuania Renew

1

Slovenia Renew

2

Estonia Renew

3

Greece Renew

1

Hungary Renew

2

Ireland Renew

2

Luxembourg Renew

2
icon: Verts/ALE Verts/ALE
68

Italy Verts/ALE

3

Poland Verts/ALE

For (1)

1

Spain Verts/ALE

3

Netherlands Verts/ALE

3

Sweden Verts/ALE

3

Austria Verts/ALE

3

Czechia Verts/ALE

3

Belgium Verts/ALE

3

Portugal Verts/ALE

1

Finland Verts/ALE

3

Denmark Verts/ALE

2

Lithuania Verts/ALE

2

Greece Verts/ALE

For (1)

1

Ireland Verts/ALE

2

Luxembourg Verts/ALE

For (1)

1
icon: ECR ECR
56

Germany ECR

1

France ECR

Abstain (1)

1

Romania ECR

1

Netherlands ECR

Abstain (1)

3

Bulgaria ECR

2

Croatia ECR

1

Lithuania ECR

1

Slovakia ECR

For (1)

1

Latvia ECR

For (1)

1
icon: ID ID
45
3

Czechia ID

For (1)

1

Belgium ID

For (1)

Against (1)

2

Denmark ID

For (1)

1

Estonia ID

For (1)

1
icon: NI NI
38

Germany NI

For (1)

3

France NI

Against (1)

3

Romania NI

For (1)

1

Netherlands NI

Against (1)

1

Czechia NI

For (1)

1

Belgium NI

For (1)

1

Croatia NI

2

Lithuania NI

1

Slovakia NI

Abstain (1)

2

Latvia NI

Against (1)

1
icon: The Left The Left
28

Netherlands The Left

For (1)

1

Sweden The Left

Abstain (1)

1

Czechia The Left

Against (1)

1

Belgium The Left

Against (1)

1

Portugal The Left

2

Finland The Left

Abstain (1)

1

Denmark The Left

Against (1)

1

Greece The Left

2

Ireland The Left

Against (2)

Abstain (1)

3

Cyprus The Left

2
AmendmentsDossier
142 2023/0187(CNS)
2023/11/17 ECON 136 amendments...