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Establishing a Head Office Tax system for micro, small and medium sized enterprises

2023/0320(CNS)·9th term·ECON·CNS - Consultation procedure·In progressAwaiting final decision
Subjects: Small and medium-sized enterprises (SME), craft industries · Company taxation
Rapporteur (the Member appointed to lead Parliament's work on this text): PEREIRA Lídia (EPP)
Summary

This dossier establishes a Head Office Tax system for micro, small and medium-sized enterprises. The amendments address the coexistence of differing national corporate tax systems, computation of the taxable result of permanent establishments and subsidiaries under the head office Member State's rules, compliance costs for SMEs, anti-tax-abuse rules, a one-stop-shop filing authority, retention of part of the collected tax, tonnage tax for shipping, and an information campaign.

Procedure timeline

  1. Committee amendments tabled
    18 Dec 2023
  2. Plenary vote — Adopted
    10 Apr 2024 · On the Commission proposal (the draft law)
  3. In progress — not yet concluded
139
Amendments
distinct, in window
13
Members
tabled at least one
1
Committee
18 Dec 2023
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. 10 Apr 2024Main voteAdopted
    On the Commission proposal (the draft law)
    Official label: Proposition de la Commission · what was voted ↗
    443 for110 against51 abstentions101 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

PE757.288 ↗

Connections

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Full record

Members who amended this procedure

13 Members · by amendment count
1
Aurore LALUCQ
Aurore LALUCQ
Socialists & Democrats · 🇫🇷 France
43
2
Evelyn REGNER
Evelyn REGNER
Socialists & Democrats · 🇦🇹 Austria
43
3
Joachim SCHUSTER
Joachim SCHUSTER
Socialists & Democrats · 🇩🇪 Germany
43
4
Jonás FERNÁNDEZ
Jonás FERNÁNDEZ
Socialists & Democrats · 🇪🇸 Spain
43
5
Paul TANG
Paul TANG
Socialists & Democrats · 🇳🇱 Netherlands
42
6
Isabel BENJUMEA BENJUMEA
Isabel BENJUMEA BENJUMEA
European People's Party (EPP) · 🇪🇸 Spain
35(22 solo)
7
Lídia PEREIRA
Lídia PEREIRA
European People's Party (EPP) · 🇵🇹 Portugal
23(10 solo)
8
Martin HLAVÁČEK
Martin HLAVÁČEK
Renew Europe · 🇨🇿 Czechia
21(9 solo)
9
Eva-Maria Alexandrova POPTCHEVA
Eva-Maria Alexandrova POPTCHEVA
Renew Europe · 🇪🇸 Spain
14(2 solo)
10
Markus FERBER
Markus FERBER
European People's Party (EPP) · 🇩🇪 Germany
13(13 solo)
11
Claude GRUFFAT
Claude GRUFFAT
Greens / EFA · 🇫🇷 France
13
12
Kira Marie PETER-HANSEN
Kira Marie PETER-HANSEN
Greens / EFA · 🇩🇰 Denmark
13
13
Sirpa PIETIKÄINEN
Sirpa PIETIKÄINEN
European People's Party (EPP) · 🇫🇮 Finland
2(2 solo)

The amendments, in full text

139 amendments

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

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