Procedure

Faster and Safer Relief of Excess Withholding Taxes

2023/0187(CNS)·9th term·ECON·CNS - Consultation procedure

Subjects: Free movement of capital · Taxation

Summary

This proposal concerns faster and safer relief of excess withholding taxes. The amendments strengthen measures against tax fraud and abuse — citing the Cum/Ex and Cum/Cum schemes — through a digital tax residence certificate, obligations on certified financial intermediaries to register and report, national registers, and verification of investor eligibility, with references to the Capital Markets Union, double tax treaties, data protection and cooperation among supervisory and law-enforcement bodies.

Procedure timeline

Committee amendments tabled
17 Nov 2023 – 20 Nov 2023
Plenary vote — Adopted
28 Feb 2024 · On the Commission proposal (the draft law)
Plenary vote — Adopted
14 Nov 2024 · On the Commission proposal (the draft law)

142

Amendments

distinct, in window

Members

tabled at least one

Committee(s)

17 Nov 2023 – 20 Nov 2023

Dates

Plenary votes

6 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 →

Where each group stood at the decisive votes

Group			Shift
EPP	For97%	For100%	consistent
S&D	For100%	For100%	consistent
Renew	For94%	For100%	consistent
Greens/EFA	For100%	For96%	consistent
ECR	For96%	For98%	consistent
The Left	Against79%	Against86%	consistent
Patriots	—	For77%	—
ID	For98%	—	—
ESN	—	Abstained95%	—
Non-attached	For50%	For71%	consistent

Milestones are the votes that adopt or reject text (not every amendment vote) — the percentage is the share of the group’s Members behind that position. Click a column heading to open the vote below.

Show the 3 earlier votes
1. 28 Feb 2024Rejected
  On amendment 63 (part 1 of a split vote) — article 17
  Official label: Après l'article 17 - Am 63/1 · what was voted ↗
  215 for369 against22 abstentions99 did not vote
  For
  Against
  Abst.
  Click a group to see each Member’s position.
2. 28 Feb 2024Rejected
  On amendment 64 — article 17
  Official label: Après l'article 17 - Am 64 · what was voted ↗
  219 for368 against26 abstentions92 did not vote
  For
  Against
  Abst.
  Click a group to see each Member’s position.
3. 28 Feb 2024Rejected
  On amendment 65 — article 17
  Official label: Après l'article 17 - Am 65 · what was voted ↗
  233 for360 against11 abstentions101 did not vote
  For
  Against
  Abst.
  Click a group to see each Member’s position.
28 Feb 2024Rejected
On amendment 66 — article 17
Official label: Après l'article 17 - Am 66 · what was voted ↗
202 for373 against25 abstentions105 did not vote
For
Against
Abst.
Click a group to see each Member’s position.
28 Feb 2024Main voteAdopted
On the Commission proposal (the draft law)
Official label: Proposition de la Commission · what was voted ↗
541 for36 against23 abstentions105 did not vote
For
Against
Abst.
Click a group to see each Member’s position.
14 Nov 2024Main voteAdopted
On the Commission proposal (the draft law)
Official label: Proposition de la Commission au Conseil · what was voted ↗
555 for48 against42 abstentions74 did not vote
For
Against
Abst.
Click a group to see each Member’s position.