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Procedure

Business in Europe: Framework for Income Taxation (BEFIT)

2023/0321(CNS)·9th term·BUDG / ECON·CNS - Consultation procedure·In progressAwaiting final decision
Subjects: Company taxation
Rapporteur (the Member appointed to lead Parliament's work on this text): REGNER Evelyn (S&D)
Summary

A consultation on the Business in Europe: Framework for Income Taxation (BEFIT). The amendments revise recitals on the differing corporate income tax systems across Member States, harmonisation and tax competition, computation of a common taxable base for BEFIT groups, and rules on aggressive tax planning, interest and royalties limitation, the OECD/G20 Pillar One and Pillar Two frameworks and controlled foreign companies; one amendment rejects the Commission proposal.

Procedure timeline

  1. Committee amendments tabled
    18 Jan 2024 – 17 Jun 2025
  2. Plenary vote — Adopted
    13 Nov 2025 · On the Commission proposal (the draft law)
  3. In progress — not yet concluded
718
Amendments
distinct, in window
45
Members
tabled at least one
2
Committee(s)
18 Jan 2024 – 17 Jun 2025
Dates

Plenary votes

16 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 13 earlier votes
    1. 13 Nov 2025Rejected
      On amendment 89 — paragraph 1 — point a — article 2
      Official label: Article 2, § 1, point a - Am 89 · what was voted ↗
      51 for509 against60 abstentions99 did not vote
      For
      Against
      Abst.

      Click a group to see each Member’s position.

    2. 13 Nov 2025Rejected
      On amendment 90S — paragraph 1 — article 15
      Official label: Article 15, § 1 - Am 90S · what was voted ↗
      48 for521 against65 abstentions85 did not vote
      For
      Against
      Abst.

      Click a group to see each Member’s position.

    3. 13 Nov 2025Rejected
      On amendment 91S — paragraph 2 — point b — article 42
      Official label: Article 42, § 2, point b - Am 91S · what was voted ↗
      54 for511 against64 abstentions90 did not vote
      For
      Against
      Abst.

      Click a group to see each Member’s position.

    4. 13 Nov 2025Rejected
      On amendment 92S — article 45
      Official label: Article 45 - Am 92S · what was voted ↗
      79 for501 against53 abstentions86 did not vote
      For
      Against
      Abst.

      Click a group to see each Member’s position.

    5. 13 Nov 2025Rejected
      On amendment 93 — article 45
      Official label: Après l'article 45 - Am 93 · what was voted ↗
      92 for496 against46 abstentions85 did not vote
      For
      Against
      Abst.

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    6. 13 Nov 2025Rejected
      On amendment 101S — article 47
      Official label: Article 47 - Am 101S · what was voted ↗
      48 for520 against57 abstentions94 did not vote
      For
      Against
      Abst.

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    7. 13 Nov 2025Rejected
      On amendment 102 — paragraph 1 — article 72
      Official label: Article 72, § 1 - Am 102 · what was voted ↗
      56 for486 against82 abstentions95 did not vote
      For
      Against
      Abst.

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    8. 13 Nov 2025Rejected
      On amendment 82 — text to be inserted after recital 1
      Official label: Après le considérant 1 - Am 82 · what was voted ↗
      94 for503 against36 abstentions86 did not vote
      For
      Against
      Abst.

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    9. 13 Nov 2025Rejected
      On amendment 83 — text to be inserted after recital 1
      Official label: Après le considérant 1 - Am 83 · what was voted ↗
      113 for493 against9 abstentions104 did not vote
      For
      Against
      Abst.

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    10. 13 Nov 2025Rejected
      On amendment 84 — recital 2
      Official label: Considérant 2 - Am 84 · what was voted ↗
      123 for476 against27 abstentions93 did not vote
      For
      Against
      Abst.

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    11. 13 Nov 2025Rejected
      On amendment 103 — text to be inserted after recital 3
      Official label: Après le considérant 3 - Am 103 · what was voted ↗
      185 for433 against14 abstentions87 did not vote
      For
      Against
      Abst.

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    12. 13 Nov 2025Rejected
      On amendment 85 — recital 6
      Official label: Considérant 6 - Am 85 · what was voted ↗
      49 for506 against60 abstentions104 did not vote
      For
      Against
      Abst.

      Click a group to see each Member’s position.

    13. 13 Nov 2025Rejected
      On amendment 86 — text to be inserted after recital 7
      Official label: Après le considérant 7 - Am 86 · what was voted ↗
      97 for486 against42 abstentions94 did not vote
      For
      Against
      Abst.

      Click a group to see each Member’s position.

  2. 13 Nov 2025Rejected
    On amendment 87 — text to be inserted after recital 7
    Official label: Après le considérant 7 - Am 87 · what was voted ↗
    58 for475 against97 abstentions89 did not vote
    For
    Against
    Abst.

    Click a group to see each Member’s position.

  3. 13 Nov 2025Rejected
    On amendment 104 — recital 18
    Official label: Considérant 18 - Am 104 · what was voted ↗
    171 for431 against18 abstentions99 did not vote
    For
    Against
    Abst.

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  4. 13 Nov 2025Main voteAdopted
    On the Commission proposal (the draft law)
    Official label: Proposition de la Commission · what was voted ↗
    370 for160 against107 abstentions82 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 112 past main roll-call votes on ECON-responsible procedures, Jul 2019 → 2026-07-04.

EPPusually FOR95% FOR over 17,739 votes
S&Dusually FOR91% FOR over 13,929 votes
Renewusually FOR94% FOR over 9,876 votes
Greens/EFAusually FOR72% FOR over 7,010 votes
ECRusually FOR51% FOR over 6,846 votes
The Leftusually AGAINST30% FOR over 3,829 votes
Patriotsusually AGAINST28% FOR over 1,519 votes
IDusually AGAINST33% FOR over 5,118 votes
ESNusually AGAINST12% FOR over 457 votes
Non-attachedusually FOR55% FOR over 3,733 votes

Statistical baseline from past roll-call votes; not a forecast. · roll-call votes only

Follow this procedure — subscribe to its votes (RSS)

Official amendment documents

PE758.135 ↗PE774.211 ↗PE774.491 ↗

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

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Full record

Members who amended this procedure

45 Members · by amendment count
1🇫🇷
Manon AUBRY
The Left (GUE/NGL) · France
178(91 solo)
2🇪🇸
Isabel BENJUMEA BENJUMEA
European People's Party (EPP) · Spain
96(96 solo)
3🇵🇹
José GUSMÃO
The Left (GUE/NGL) · Portugal
87
4🇩🇪
Rasmus ANDRESEN
Greens / EFA · Germany
64(64 solo)
5🇩🇰
Kira Marie PETER-HANSEN
Greens / EFA · Denmark
61(11 solo)
6🇨🇿
Danuše NERUDOVÁ
European People's Party (EPP) · Czechia
57(28 solo)
7🇫🇷
Claude GRUFFAT
Greens / EFA · France
50
8🇨🇾
Eleni STAVROU
European People's Party (EPP) · Cyprus
45(45 solo)
9🇫🇷
Gilles BOYER
Renew Europe · France
39(28 solo)
10🇪🇸
Fernando NAVARRETE ROJAS
European People's Party (EPP) · Spain
37(37 solo)
11🇪🇸
Eva-Maria Alexandrova POPTCHEVA
Renew Europe · Spain
30(30 solo)
12🇨🇾
Michalis HADJIPANTELA
European People's Party (EPP) · Cyprus
29
13🇭🇺
Enikő GYŐRI
Patriots for Europe · Hungary
22(14 solo)
14🇩🇪
Markus FERBER
European People's Party (EPP) · Germany
16(16 solo)
15🇧🇪
Olivier CHASTEL
Renew Europe · Belgium
11
16🇫🇷
Stéphanie YON-COURTIN
Renew Europe · France
11
17🇨🇿
Martin HLAVÁČEK
Renew Europe · Czechia
11(4 solo)
18🇫🇷
Julien SANCHEZ
Patriots for Europe · France
10
19🇫🇷
Angéline FURET
Patriots for Europe · France
10
20🇵🇱
Andżelika Anna MOŻDŻANOWSKA
European Conservatives & Reformists · Poland
9(9 solo)
21🇫🇷
Guillaume PELTIER
European Conservatives & Reformists · France
9(9 solo)
22🇨🇿
Jaroslava POKORNÁ JERMANOVÁ
Patriots for Europe · Czechia
8
23🇨🇿
Ondřej KNOTEK
Patriots for Europe · Czechia
8
24🇨🇿
Jaroslav BŽOCH
Patriots for Europe · Czechia
8
25🇨🇿
Tomáš KUBÍN
Patriots for Europe · Czechia
8

The amendments, in full text

718 amendments

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

The full amendment texts load as you scroll here.