# Rules against tax avoidance practices that directly affect the functioning of the internal market

European Parliament procedure 2016/0011(CNS) (CNS - Consultation procedure, 8th term, committee ECON). Stage: Procedure completed. 198 committee amendments tabled by 22 Members between 2016-04-18 and 2016-04-18.

## What the amendments focus on

Legislative proposal laying down rules against tax avoidance practices that directly affect the functioning of the internal market. Amendments call for the Commission to withdraw the proposal and conduct an impact assessment, debate full implementation of the OECD anti-BEPS measures versus effects on Member States' competitiveness and business climate, raise a Common Consolidated Corporate Tax Base, the permanent-establishment definition, the OECD model tax convention, and whether fighting tax evasion is a national competence.

## Most active Members on this file

| Member | Country | Group | Amendments | Markdown |
|---|---|---|---|---|
| Eva JOLY | France | Verts/ALE | 30 | https://amendeu.com/md/meps/96883.md |
| Fabio DE MASI | Germany | NI | 30 | https://amendeu.com/md/meps/124858.md |
| Jonás FERNÁNDEZ | Spain | S&D | 23 | https://amendeu.com/md/meps/125046.md |
| Ramón JÁUREGUI ATONDO | Spain | S&D | 23 | https://amendeu.com/md/meps/97078.md |
| Sylvie GOULARD | France | ALDE | 19 | https://amendeu.com/md/meps/97137.md |
| Enrique CALVET CHAMBON | Spain | ALDE | 19 | https://amendeu.com/md/meps/129407.md |
| Luděk NIEDERMAYER | Czechia | PPE | 17 | https://amendeu.com/md/meps/124701.md |
| Cora van NIEUWENHUIZEN | Netherlands | ALDE | 12 | https://amendeu.com/md/meps/125019.md |
| Barbara KAPPEL | Austria | ENF | 12 | https://amendeu.com/md/meps/125024.md |
| Tom VANDENKENDELAERE | Belgium | PPE | 11 | https://amendeu.com/md/meps/129164.md |
| Marco VALLI | Italy | EFDD | 11 | https://amendeu.com/md/meps/124778.md |
| Marco ZANNI | Italy | ID | 11 | https://amendeu.com/md/meps/124780.md |
| Hugues BAYET | Belgium | S&D | 6 | https://amendeu.com/md/meps/125002.md |
| Esther DE LANGE | Netherlands | PPE | 5 | https://amendeu.com/md/meps/38398.md |
| Neena GILL | United Kingdom | S&D | 5 | https://amendeu.com/md/meps/4533.md |

## Official source documents

- PE580.763: http://www.europarl.europa.eu/doceo/document/ECON-AM-580763_EN.pdf

Full amendment texts, votes and exports: https://amendeu.com/dossiers/2016-0011-CNS · machine-readable: https://amendeu.com/data/dossiers/2016-0011-CNS.json

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Data refreshed: 2026-07-27. Human-readable version: https://amendeu.com/dossiers/2016-0011-CNS
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