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Lessons learnt from the Pandora Papers and other revelations

2022/2080(INI)·9th term·DEVE / ECON / LIBE·INI - Own-initiative procedure·Completed
Subjects: Company taxation · Capital outflow, money laundering · Financial regulations
Rapporteur (the Member appointed to lead Parliament's work on this text): FUGLSANG Niels (S&D)
Summary

This own-initiative report draws lessons from the Pandora Papers and other revelations. Amendments denounce offshore financial structures enabling tax evasion, avoidance and money laundering, emphasise the impact of illicit financial flows on developing countries and the Global South, discuss the OECD/G20 two-pillar solution and the EU list of non-cooperative jurisdictions and defensive measures, and call for automatic exchange of information and a UN Tax Convention.

Procedure timeline

  1. Committee amendments tabled
    21 Oct 2022 – 24 Nov 2022
  2. Plenary vote — Passed
    15 Jun 2023 · On the motion for a resolution · the text as a whole
  3. Procedure completed
292
Amendments
distinct, in window
52
Members
tabled at least one
3
Committees
21 Oct 2022 – 24 Nov 2022
Dates

Plenary votes

14 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 11 earlier votes
    1. 15 Jun 2023Passedoutcome from totals
      On paragraph 4 (part 2 of a split vote)
      Official label: § 4/2 · what was voted ↗
      271 for169 against68 abstentions197 did not vote
      For
      Against
      Abst.

      Click a group to see each Member’s position.

    2. 15 Jun 2023Passedoutcome from totals
      On paragraph 16
      Official label: § 16 · what was voted ↗
      305 for195 against7 abstentions198 did not vote
      For
      Against
      Abst.

      Click a group to see each Member’s position.

    3. 15 Jun 2023Passedoutcome from totals
      On paragraph 17
      Official label: § 17 · what was voted ↗
      308 for191 against15 abstentions191 did not vote
      For
      Against
      Abst.

      Click a group to see each Member’s position.

    4. 15 Jun 2023Passedoutcome from totals
      On paragraph 20
      Official label: § 20 · what was voted ↗
      261 for231 against13 abstentions200 did not vote
      For
      Against
      Abst.

      Click a group to see each Member’s position.

    5. 15 Jun 2023Failedoutcome from totals
      On amendment 1 · paragraph 23
      Official label: § 23 - Am 1 · what was voted ↗
      170 for329 against9 abstentions197 did not vote
      For
      Against
      Abst.

      Click a group to see each Member’s position.

    6. 15 Jun 2023Passedoutcome from totals
      On paragraph 30 (part 1 of a split vote)
      Official label: § 30/1 · what was voted ↗
      498 for9 against3 abstentions195 did not vote
      For
      Against
      Abst.

      Click a group to see each Member’s position.

    7. 15 Jun 2023Passedoutcome from totals
      On paragraph 30 (part 2 of a split vote)
      Official label: § 30/2 · what was voted ↗
      323 for174 against7 abstentions201 did not vote
      For
      Against
      Abst.

      Click a group to see each Member’s position.

    8. 15 Jun 2023Passedoutcome from totals
      On amendment 3 · text to be inserted after paragraph 30
      Official label: Après le § 30 - Am 3 · what was voted ↗
      301 for185 against24 abstentions195 did not vote
      For
      Against
      Abst.

      Click a group to see each Member’s position.

    9. 15 Jun 2023Passedoutcome from totals
      On paragraph 33 (part 1 of a split vote)
      Official label: § 33/1 · what was voted ↗
      374 for129 against5 abstentions197 did not vote
      For
      Against
      Abst.

      Click a group to see each Member’s position.

    10. 15 Jun 2023Passedoutcome from totals
      On paragraph 33 (part 2 of a split vote)
      Official label: § 33/2 · what was voted ↗
      489 for11 against7 abstentions198 did not vote
      For
      Against
      Abst.

      Click a group to see each Member’s position.

    11. 15 Jun 2023Passedoutcome from totals
      On paragraph 52 (part 1 of a split vote)
      Official label: § 52/1 · what was voted ↗
      418 for26 against63 abstentions198 did not vote
      For
      Against
      Abst.

      Click a group to see each Member’s position.

  2. 15 Jun 2023Failedoutcome from totals
    On paragraph 52 (part 2 of a split vote)
    Official label: § 52/2 · what was voted ↗
    246 for248 against10 abstentions201 did not vote
    Decided by 2 votes. The contested ground: Renew (split 36 For / 39 Against) · ID (split 17 For / 32 Against) · EPP (split 11 For / 110 Against)

    Broke with their group’s line81 Members voted against their group’s majority

    Individual positions: HowTheyVote.eu (ODbL). A group’s line = the majority of its expressed votes.

    For
    Against
    Abst.

    Click a group to see each Member’s position.

  3. 15 Jun 2023Passedoutcome from totals
    On amendment 5 · paragraph 69
    Official label: § 69 - Am 5 · what was voted ↗
    307 for174 against17 abstentions207 did not vote
    For
    Against
    Abst.

    Click a group to see each Member’s position.

  4. 15 Jun 2023Main 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 ↗
    465 for5 against36 abstentions199 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

PE737.319 ↗PE738.575 ↗PE738.737 ↗

Connections

Related procedures
Information accompanying transfers of funds and certain crypto-assets
9th term · Capital outflow, money laundering
261amendments
Information accompanying transfers of funds
7th term · Capital outflow, money laundering
233amendments
Controls on cash entering or leaving the Union
8th term · Capital outflow, money laundering
184amendments
Prevention of the use of the financial system for the purposes of money laundering or terrorist financing: transparency of financial transactions and of corporate entities
8th term · Capital outflow, money laundering
517amendments
Access to anti-money-laundering information by tax authorities
8th term · Capital outflow, money laundering
45amendments

See these connections as a navigable graph — and walk from there to anything else.

Explore the graph
Full record

Members who amended this procedure

52 Members · by amendment count
1
Paul TANG
Paul TANG
Socialists & Democrats · 🇳🇱 Netherlands
59(1 solo)
2
Aurore LALUCQ
Aurore LALUCQ
Socialists & Democrats · 🇫🇷 France
44
3
Damien CARÊME
Damien CARÊME
The Left (GUE/NGL) · 🇫🇷 France
39(39 solo)
4
Niels FUGLSANG
Niels FUGLSANG
Socialists & Democrats · 🇩🇰 Denmark
38
5
Joachim SCHUSTER
Joachim SCHUSTER
Socialists & Democrats · 🇩🇪 Germany
37
6
Marek BELKA
Marek BELKA
Socialists & Democrats · 🇵🇱 Poland
34(1 solo)
7
Jonás FERNÁNDEZ
Jonás FERNÁNDEZ
Socialists & Democrats · 🇪🇸 Spain
33
8
Pedro MARQUES
Pedro MARQUES
Socialists & Democrats · 🇵🇹 Portugal
32
9
Michèle RIVASI
Michèle RIVASI
Greens / EFA · 🇫🇷 France
28
10
Caroline ROOSE
Caroline ROOSE
Greens / EFA · 🇫🇷 France
28
11
Pierrette HERZBERGER-FOFANA
Pierrette HERZBERGER-FOFANA
Greens / EFA · 🇩🇪 Germany
28
12
Billy KELLEHER
Billy KELLEHER
Renew Europe · 🇮🇪 Ireland
20
13
Gilles BOYER
Gilles BOYER
Renew Europe · 🇫🇷 France
19
14
Andżelika Anna MOŻDŻANOWSKA
Andżelika Anna MOŻDŻANOWSKA
European Conservatives & Reformists · 🇵🇱 Poland
18(18 solo)
15
José GUSMÃO
José GUSMÃO
The Left (GUE/NGL) · 🇵🇹 Portugal
16
16
Manon AUBRY
Manon AUBRY
The Left (GUE/NGL) · 🇫🇷 France
16
17
Theresa BIELOWSKI
Theresa BIELOWSKI
Socialists & Democrats · 🇦🇹 Austria
14
18
Olivier CHASTEL
Olivier CHASTEL
Renew Europe · 🇧🇪 Belgium
14
19
Herbert DORFMANN
Herbert DORFMANN
European People's Party (EPP) · 🇮🇹 Italy
14(14 solo)
20
Antoni COMÍN I OLIVERES
Antoni COMÍN I OLIVERES
Non-attached · 🇪🇸 Spain
12(12 solo)
21
Alfred SANT
Alfred SANT
Socialists & Democrats · 🇲🇹 Malta
12
22
Frances FITZGERALD
Frances FITZGERALD
European People's Party (EPP) · 🇮🇪 Ireland
10(10 solo)
23
Ramona STRUGARIU
Ramona STRUGARIU
Renew Europe · 🇷🇴 Romania
8
24
Lucia ĎURIŠ NICHOLSONOVÁ
Lucia ĎURIŠ NICHOLSONOVÁ
Renew Europe · 🇸🇰 Slovakia
8
25
Hilde VAUTMANS
Hilde VAUTMANS
Renew Europe · 🇧🇪 Belgium
8

The amendments, in full text

292 amendments

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

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