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Procedure

Digital taxation: OECD negotiations, tax residency of digital companies and a possible European Digital Tax

2021/2010(INI)·9th term·BUDG / ECON·INI - Own-initiative procedure·Completed
Rapporteurs (the Member appointed to lead Parliament's work on this text): SCHWAB Andreas (EPP), HLAVÁČEK Martin (Renew)
Summary

Own-initiative report on digital taxation, OECD negotiations, the tax residency of digital companies and a possible European Digital Tax. Amendments debate an EU digital levy as a new own resource under the Interinstitutional Agreement, the OECD/G20 negotiations on digital taxation, countering tax base erosion, treatment of SMEs and start-ups, and using revenues toward repaying the EU Recovery Instrument.

Procedure timeline

  1. Committee amendments tabled
    1 Mar 2021
  2. Plenary vote — Passed
    28 Apr 2021 · On the motion for a resolution
  3. Procedure completed
296
Amendments
distinct, in window
53
Members
tabled at least one
2
Committees
1 Mar 2021
Dates

Plenary votes

4 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. Show the 1 earlier votes
    1. 28 Apr 2021Passedoutcome from totals
      On amendment 1
      Official label: Am 1 · what was voted ↗
      574 for48 against79 abstentions4 did not vote
      For
      Against
      Abst.

      Click a group to see each Member’s position.

  2. 28 Apr 2021Passedoutcome from totals
    On amendment 2
    Official label: Am 2 · what was voted ↗
    648 for33 against20 abstentions4 did not vote
    For
    Against
    Abst.

    Click a group to see each Member’s position.

  3. 28 Apr 2021Passedoutcome from totals
    On amendment 3
    Official label: Am 3 · what was voted ↗
    529 for102 against70 abstentions4 did not vote
    For
    Against
    Abst.

    Click a group to see each Member’s position.

  4. 28 Apr 2021Main votePassedoutcome from totals
    On the motion for a resolution
    Official label: Proposition de résolution · what was voted ↗
    549 for70 against75 abstentions11 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

Full record

Members who amended this procedure

53 Members · by amendment count
1
Niels FUGLSANG
Niels FUGLSANG
Socialists & Democrats · 🇩🇰 Denmark
41
2
Aurore LALUCQ
Aurore LALUCQ
Socialists & Democrats · 🇫🇷 France
40
3
Margarida MARQUES
Margarida MARQUES
Socialists & Democrats · 🇵🇹 Portugal
38
4
Paul TANG
Paul TANG
Socialists & Democrats · 🇳🇱 Netherlands
34
5
Pedro MARQUES
Pedro MARQUES
Socialists & Democrats · 🇵🇹 Portugal
34
6
Damien CARÊME
Damien CARÊME
The Left (GUE/NGL) · 🇫🇷 France
34(34 solo)
7
Csaba MOLNÁR
Csaba MOLNÁR
Socialists & Democrats · 🇭🇺 Hungary
27
8
Eero HEINÄLUOMA
Eero HEINÄLUOMA
Socialists & Democrats · 🇫🇮 Finland
27
9
Martin SCHIRDEWAN
Martin SCHIRDEWAN
The Left (GUE/NGL) · 🇩🇪 Germany
23(23 solo)
10
Lídia PEREIRA
Lídia PEREIRA
European People's Party (EPP) · 🇵🇹 Portugal
22(8 solo)
11
Andreas SCHWAB
Andreas SCHWAB
European People's Party (EPP) · 🇩🇪 Germany
17(3 solo)
12
Caroline NAGTEGAAL
Caroline NAGTEGAAL
Renew Europe · 🇳🇱 Netherlands
13(3 solo)
13
Linea SØGAARD-LIDELL
Linea SØGAARD-LIDELL
Renew Europe · 🇩🇰 Denmark
13
14
Elisabetta GUALMINI
Elisabetta GUALMINI
Socialists & Democrats · 🇮🇹 Italy
12
15
Gunnar BECK
Gunnar BECK
Identity & Democracy · 🇩🇪 Germany
12(12 solo)
16
Billy KELLEHER
Billy KELLEHER
Renew Europe · 🇮🇪 Ireland
11
17
Nicola BEER
Nicola BEER
Renew Europe · 🇩🇪 Germany
11(11 solo)
18
Engin EROGLU
Engin EROGLU
Renew Europe · 🇩🇪 Germany
11(1 solo)
19
Jonás FERNÁNDEZ
Jonás FERNÁNDEZ
Socialists & Democrats · 🇪🇸 Spain
11
20
Francesca DONATO
Francesca DONATO
Non-attached · 🇮🇹 Italy
11(1 solo)
21
Hélène LAPORTE
Hélène LAPORTE
Identity & Democracy · 🇫🇷 France
10(2 solo)
22
Jessica POLFJÄRD
Jessica POLFJÄRD
European People's Party (EPP) · 🇸🇪 Sweden
10(10 solo)
23
David CORMAND
David CORMAND
Greens / EFA · 🇫🇷 France
9
24
Rasmus ANDRESEN
Rasmus ANDRESEN
Greens / EFA · 🇩🇪 Germany
9
25
Valérie HAYER
Valérie HAYER
Renew Europe · 🇫🇷 France
9

The amendments, in full text

296 amendments

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

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