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Procedure

The impact of new technologies on taxation: crypto and blockchain

2021/2201(INI)·9th term·ECON·INI - Own-initiative procedure·CompletedProcedure completed
Subjects: Protection of privacy and data protection · Electronic money and payments, cross-border credit transfers · Taxation · Information and communication technologies, digital technologies · Company taxation
Rapporteur (the Member appointed to lead Parliament's work on this text): PEREIRA Lídia (EPP)
Summary

The dossier concerns the impact of new technologies on taxation, focusing on crypto and blockchain. The amendments cite the OECD Crypto-Asset Reporting Framework and Common Reporting Standard and address the growth and varied nature of crypto-assets, the challenges they pose for tax administrations' visibility and cross-border cooperation, fragmented national tax regimes, blockchain as a tool for tax administrations, the Markets in Crypto Assets regulation and the Financial Action Task Force.

Procedure timeline

  1. Committee amendments tabled
    13 May 2022
  2. Plenary vote — Passed
    4 Oct 2022 · On the motion for a resolution
  3. Procedure completed
151
Amendments
distinct, in window
18
Members
tabled at least one
1
Committee(s)
13 May 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. 4 Oct 2022Main votePassedoutcome from totals
    On the motion for a resolution
    Official label: Proposition de résolution · what was voted ↗
    566 for7 against47 abstentions84 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

PE731.829 ↗

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Full record

Members who amended this procedure

18 Members · by amendment count
1🇫🇷
Aurore LALUCQ
Socialists & Democrats · France
36
2🇦🇹
Evelyn REGNER
Socialists & Democrats · Austria
36
3🇵🇹
Pedro MARQUES
Socialists & Democrats · Portugal
35
4🇳🇱
Paul TANG
Socialists & Democrats · Netherlands
33
5🇪🇸
Jonás FERNÁNDEZ
Socialists & Democrats · Spain
32
6🇨🇿
Mikuláš PEKSA
Greens / EFA · Czechia
30(30 solo)
7🇬🇷
Eva KAILI
Socialists & Democrats · Greece
23(23 solo)
8🇵🇹
Lídia PEREIRA
European People's Party (EPP) · Portugal
22
9🇪🇸
Isabel BENJUMEA BENJUMEA
European People's Party (EPP) · Spain
22
10🇩🇪
Joachim SCHUSTER
Socialists & Democrats · Germany
22
11🇩🇪
Martin SCHIRDEWAN
The Left (GUE/NGL) · Germany
15
12🇵🇹
José GUSMÃO
The Left (GUE/NGL) · Portugal
15
13🇩🇪
Markus FERBER
European People's Party (EPP) · Germany
14(14 solo)
14🇮🇪
Chris MACMANUS
The Left (GUE/NGL) · Ireland
11
15🇵🇱
Andżelika Anna MOŻDŻANOWSKA
European Conservatives & Reformists · Poland
9(9 solo)
16🇨🇿
Martin HLAVÁČEK
Renew Europe · Czechia
2
17🇨🇿
Ondřej KOVAŘÍK
Patriots for Europe · Czechia
2
18🇫🇷
Gilles BOYER
Renew Europe · France
2

The amendments, in full text

151 amendments

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

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