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Procedure

Reforming the EU policy on harmful tax practices (including the reform of the Code of Conduct Group)

2020/2258(INI)·9th term·ECON·INI - Own-initiative procedure·Completed
Subjects: Taxation
Rapporteur (the Member appointed to lead Parliament's work on this text): LALUCQ Aurore (S&D)
Summary

An own-initiative report on reforming EU policy on harmful tax practices, including the Code of Conduct Group. The amendments debate harmful tax practices, aggressive tax planning, base erosion and profit shifting, preferential and intellectual-property regimes, and the intergovernmental Code of Conduct Group, with some stressing Member State tax sovereignty and the legitimacy of tax competition.

Procedure timeline

  1. Committee amendments tabled
    2 Jun 2021
  2. Plenary vote — Passed
    7 Oct 2021 · On the motion for a resolution · the text as a whole
  3. Procedure completed
224
Amendments
distinct, in window
26
Members
tabled at least one
1
Committee
2 Jun 2021
Dates

Plenary votes

3 roll-call votes

In plenary, Parliament usually votes in steps: first on amendments to the text (sometimes split into parts, so Members can accept one half of a sentence and reject the other), then on the text as a whole. The “main vote” is the one that adopts or rejects the text itself. Each vote below shows exactly which step it was. How voting works →

  1. 6 Oct 2021Passedoutcome from totals
    On amendment 1 · paragraph 8
    Official label: § 8 - Am 1 · what was voted ↗
    628 for18 against38 abstentions20 did not vote
    For
    Against
    Abst.

    Click a group to see each Member’s position.

  2. 6 Oct 2021Passedoutcome from totals
    On paragraph 26
    Official label: § 26 · what was voted ↗
    331 for289 against62 abstentions22 did not vote
    For
    Against
    Abst.

    Click a group to see each Member’s position.

  3. 7 Oct 2021Main votePassedoutcome from totals
    On the motion for a resolution · the text as a whole
    Official label: Proposition de résolution (ensemble du texte) · what was voted ↗
    506 for81 against99 abstentions18 did not vote
    For
    Against
    Abst.

    Click a group to see each Member’s position.

Vote data: HowTheyVote.eu (ODbL, attribution) / European Parliament · roll-call votes only

Official amendment documents

PE693.613 ↗

Connections

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Full record

Members who amended this procedure

26 Members · by amendment count
1
Ernest URTASUN
Ernest URTASUN
Greens / EFA · 🇪🇸 Spain
42(42 solo)
2
Paul TANG
Paul TANG
Socialists & Democrats · 🇳🇱 Netherlands
32
3
Eugen JURZYCA
Eugen JURZYCA
European Conservatives & Reformists · 🇸🇰 Slovakia
30(30 solo)
4
Pedro MARQUES
Pedro MARQUES
Socialists & Democrats · 🇵🇹 Portugal
30
5
Aurore LALUCQ
Aurore LALUCQ
Socialists & Democrats · 🇫🇷 France
29(8 solo)
6
José GUSMÃO
José GUSMÃO
The Left (GUE/NGL) · 🇵🇹 Portugal
25
7
Manon AUBRY
Manon AUBRY
The Left (GUE/NGL) · 🇫🇷 France
25
8
Niels FUGLSANG
Niels FUGLSANG
Socialists & Democrats · 🇩🇰 Denmark
24
9
Herbert DORFMANN
Herbert DORFMANN
European People's Party (EPP) · 🇮🇹 Italy
22(22 solo)
10
Jonás FERNÁNDEZ
Jonás FERNÁNDEZ
Socialists & Democrats · 🇪🇸 Spain
21
11
Isabel BENJUMEA BENJUMEA
Isabel BENJUMEA BENJUMEA
European People's Party (EPP) · 🇪🇸 Spain
20(20 solo)
12
Marek BELKA
Marek BELKA
Socialists & Democrats · 🇵🇱 Poland
20
13
Gilles BOYER
Gilles BOYER
Renew Europe · 🇫🇷 France
15
14
Olivier CHASTEL
Olivier CHASTEL
Renew Europe · 🇧🇪 Belgium
15
15
Luis GARICANO
Luis GARICANO
Renew Europe · 🇪🇸 Spain
15
16
Stéphanie YON-COURTIN
Stéphanie YON-COURTIN
Renew Europe · 🇫🇷 France
15
17
Dragoş PÎSLARU
Dragoş PÎSLARU
Renew Europe · 🇷🇴 Romania
12
18
Evelyn REGNER
Evelyn REGNER
Socialists & Democrats · 🇦🇹 Austria
9
19
Lídia PEREIRA
Lídia PEREIRA
European People's Party (EPP) · 🇵🇹 Portugal
8(8 solo)
20
Nicola BEER
Nicola BEER
Renew Europe · 🇩🇪 Germany
7(7 solo)
21
Markus FERBER
Markus FERBER
European People's Party (EPP) · 🇩🇪 Germany
6(6 solo)
22
Joachim SCHUSTER
Joachim SCHUSTER
Socialists & Democrats · 🇩🇪 Germany
4
23
Esther DE LANGE
Esther DE LANGE
European People's Party (EPP) · 🇳🇱 Netherlands
4(4 solo)
24
Caroline NAGTEGAAL
Caroline NAGTEGAAL
Renew Europe · 🇳🇱 Netherlands
3(3 solo)
25
Victor NEGRESCU
Victor NEGRESCU
Socialists & Democrats · 🇷🇴 Romania
2(2 solo)

The amendments, in full text

224 amendments

Every amendment as tabled — original text, proposed change and justification, with a link to the official PDF.

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