# Common corporate tax base

European Parliament procedure 2016/0337(CNS) (CNS - Consultation procedure, 8th term, committee ECON / JURI). Stage: Awaiting final decision. 380 committee amendments tabled by 45 Members between 2017-05-15 and 2017-09-29.

## What the amendments focus on

The dossier concerns a Common corporate tax base. Several amendments state that the European Parliament rejects the Commission proposal, while others address disparate national corporate tax systems, the principle that companies pay their fair share of tax, loss carry-forward and recapture rules, monitoring of the effective tax contribution of SMEs, taxation as a national competence, and deletion of provisions on loss relief and switch-over.

## Most active Members on this file

| Member | Country | Group | Amendments | Markdown |
|---|---|---|---|---|
| Eva JOLY | France | Verts/ALE | 77 | https://amendeu.com/md/meps/96883.md |
| Fabio DE MASI | Germany | NI | 52 | https://amendeu.com/md/meps/124858.md |
| Matt CARTHY | Ireland | GUE/NGL | 51 | https://amendeu.com/md/meps/124986.md |
| Marco VALLI | Italy | EFDD | 36 | https://amendeu.com/md/meps/124778.md |
| Markus FERBER | Germany | PPE | 35 | https://amendeu.com/md/meps/1917.md |
| Gunnar HÖKMARK | Sweden | PPE | 32 | https://amendeu.com/md/meps/28124.md |
| Barbara KAPPEL | Austria | ENF | 31 | https://amendeu.com/md/meps/125024.md |
| Brian HAYES | Ireland | PPE | 23 | https://amendeu.com/md/meps/118658.md |
| Esther DE LANGE | Netherlands | PPE | 22 | https://amendeu.com/md/meps/38398.md |
| Frank ENGEL | Luxembourg | PPE | 16 | https://amendeu.com/md/meps/96876.md |
| Daniel BUDA | Romania | PPE | 16 | https://amendeu.com/md/meps/125012.md |
| Tom VANDENKENDELAERE | Belgium | PPE | 14 | https://amendeu.com/md/meps/129164.md |
| Stelios KOULOGLOU | Greece | GUE/NGL | 12 | https://amendeu.com/md/meps/130833.md |
| Petr JEŽEK | Czechia | ALDE | 11 | https://amendeu.com/md/meps/124707.md |
| Paul TANG | Netherlands | S&D | 10 | https://amendeu.com/md/meps/125020.md |

## Official source documents

- PE604.720: http://www.europarl.europa.eu/doceo/document/JURI-AM-604720_EN.pdf
- PE609.574: http://www.europarl.europa.eu/doceo/document/ECON-AM-609574_EN.pdf
- PE610.813: http://www.europarl.europa.eu/doceo/document/ECON-AM-610813_EN.pdf

Full amendment texts, votes and exports: https://amendeu.com/dossiers/2016-0337-CNS · machine-readable: https://amendeu.com/data/dossiers/2016-0337-CNS.json

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Data refreshed: 2026-07-27. Human-readable version: https://amendeu.com/dossiers/2016-0337-CNS
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