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Procedure

Taxation: rules to prevent the misuse of shell entities for tax purposes

2021/0434(CNS)·9th term·ECON·CNS - Consultation procedure·In progressAwaiting final decision
Subjects: Taxation
Rapporteur (the Member appointed to lead Parliament's work on this text): PEREIRA Lídia (EPP)
Summary

This dossier sets rules to prevent the misuse of shell entities for tax purposes. The amendments address undertakings lacking minimal substance used to obtain a tax advantage, the gateway criterion and reporting in annual tax returns, exemptions and carve-outs, the tax loss estimated at around EUR 20 billion per year, national tax administrations' capacities, links to social security and posting-of-workers obligations, and administrative cooperation.

Procedure timeline

  1. Committee amendments tabled
    8 Sep 2022
  2. Plenary vote — Passed
    17 Jan 2023 · On the Commission proposal (the draft law)
  3. In progress — not yet concluded
170
Amendments
distinct, in window
19
Members
tabled at least one
1
Committee
8 Sep 2022
Dates

Plenary votes

1 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. 17 Jan 2023Main votePassedoutcome from totals
    On the Commission proposal (the draft law)
    Official label: Proposition de la Commission · what was voted ↗
    637 for2 against6 abstentions60 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

Statistical baseline — not a forecast

How groups usually vote on similar files

Based on 117 past main roll-call votes on ECON-responsible procedures, Jul 2019 → 2026-07-25.

If every group voted at its historical rate, with today’s seats: ≈70% of expressed votes in favour.

Seat-weighted baseline over 711 of 711 seats · how often this method is right →

EPPusually FOR95% FOR over 18,571 votes
S&Dusually FOR91% FOR over 14,518 votes
Renewusually FOR94% FOR over 10,224 votes
Greens/EFAusually FOR72% FOR over 7,251 votes
ECRusually FOR50% FOR over 7,189 votes
The Leftusually AGAINST31% FOR over 3,993 votes
Patriotsusually AGAINST24% FOR over 1,875 votes
IDusually AGAINST33% FOR over 5,118 votes
ESNusually AGAINST9% FOR over 579 votes
Non-attachedusually FOR54% FOR over 3,864 votes

Statistical baseline from past roll-call votes; not a forecast. · roll-call votes only

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Official amendment documents

PE735.759 ↗

Connections

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Implementation of EU requirements for exchange of tax information: progress, lessons learnt and obstacles to overcome
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Transfer pricing
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164amendments
Gender equality and taxation policies in the EU
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189amendments

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Full record

Members who amended this procedure

19 Members · by amendment count
1
Ernest URTASUN
Ernest URTASUN
Greens / EFA · 🇪🇸 Spain
48(48 solo)
2
Paul TANG
Paul TANG
Socialists & Democrats · 🇳🇱 Netherlands
33
3
Evelyn REGNER
Evelyn REGNER
Socialists & Democrats · 🇦🇹 Austria
33
4
René REPASI
René REPASI
Socialists & Democrats · 🇩🇪 Germany
30
5
Jonás FERNÁNDEZ
Jonás FERNÁNDEZ
Socialists & Democrats · 🇪🇸 Spain
30
6
Aurore LALUCQ
Aurore LALUCQ
Socialists & Democrats · 🇫🇷 France
30
7
Isabel BENJUMEA BENJUMEA
Isabel BENJUMEA BENJUMEA
European People's Party (EPP) · 🇪🇸 Spain
26(5 solo)
8
Lídia PEREIRA
Lídia PEREIRA
European People's Party (EPP) · 🇵🇹 Portugal
21
9
Mick WALLACE
Mick WALLACE
The Left (GUE/NGL) · 🇮🇪 Ireland
21
10
José GUSMÃO
José GUSMÃO
The Left (GUE/NGL) · 🇵🇹 Portugal
21
11
Manon AUBRY
Manon AUBRY
The Left (GUE/NGL) · 🇫🇷 France
21
12
Markus FERBER
Markus FERBER
European People's Party (EPP) · 🇩🇪 Germany
18(18 solo)
13
Gilles BOYER
Gilles BOYER
Renew Europe · 🇫🇷 France
10
14
Olivier CHASTEL
Olivier CHASTEL
Renew Europe · 🇧🇪 Belgium
10
15
Caroline NAGTEGAAL
Caroline NAGTEGAAL
Renew Europe · 🇳🇱 Netherlands
10
16
Engin EROGLU
Engin EROGLU
Renew Europe · 🇩🇪 Germany
10
17
Stéphanie YON-COURTIN
Stéphanie YON-COURTIN
Renew Europe · 🇫🇷 France
10
18
Michiel HOOGEVEEN
Michiel HOOGEVEEN
European Conservatives & Reformists · 🇳🇱 Netherlands
10(10 solo)
19
Alfred SANT
Alfred SANT
Socialists & Democrats · 🇲🇹 Malta
4(4 solo)

The amendments, in full text

170 amendments

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

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