# Tax dispute resolution mechanisms in the European Union

European Parliament procedure 2016/0338(CNS) (CNS - Consultation procedure, 8th term, committee ECON). Stage: Procedure completed. 177 committee amendments tabled by 22 Members between 2017-03-30 and 2017-03-30.

## What the amendments focus on

Dossier on tax dispute resolution mechanisms in the European Union. Amendments address double taxation and double non-taxation of the same income or capital by Member States as obstacles for businesses including SMEs, base erosion and profit shifting, the principle of taxing profits where they are generated, the existing Union Convention on eliminating double taxation, and making dispute resolution rapid, effective and legally binding.

## Most active Members on this file

| Member | Country | Group | Amendments | Markdown |
|---|---|---|---|---|
| Andreas SCHWAB | Germany | PPE | 40 | https://amendeu.com/md/meps/28223.md |
| Anneliese DODDS | United Kingdom | S&D | 38 | https://amendeu.com/md/meps/124969.md |
| Jakob von WEIZSÄCKER | Germany | S&D | 36 | https://amendeu.com/md/meps/124840.md |
| Ramón JÁUREGUI ATONDO | Spain | S&D | 36 | https://amendeu.com/md/meps/97078.md |
| Jonás FERNÁNDEZ | Spain | S&D | 36 | https://amendeu.com/md/meps/125046.md |
| Pirkko RUOHONEN-LERNER | Finland | ECR | 19 | https://amendeu.com/md/meps/132366.md |
| Miguel URBÁN CRESPO | Spain | GUE/NGL | 18 | https://amendeu.com/md/meps/131507.md |
| Matt CARTHY | Ireland | GUE/NGL | 18 | https://amendeu.com/md/meps/124986.md |
| Fabio DE MASI | Germany | NI | 18 | https://amendeu.com/md/meps/124858.md |
| Miguel VIEGAS | Portugal | GUE/NGL | 18 | https://amendeu.com/md/meps/125100.md |
| Paloma LÓPEZ BERMEJO | Spain | GUE/NGL | 18 | https://amendeu.com/md/meps/125047.md |
| Marisa MATIAS | Portugal | GUE/NGL | 18 | https://amendeu.com/md/meps/96820.md |
| Ernest URTASUN | Spain | Verts/ALE | 16 | https://amendeu.com/md/meps/124972.md |
| Notis MARIAS | Greece | ECR | 10 | https://amendeu.com/md/meps/125069.md |
| Barbara KAPPEL | Austria | ENF | 10 | https://amendeu.com/md/meps/125024.md |

## Official source documents

- PE602.778: http://www.europarl.europa.eu/doceo/document/ECON-AM-602778_EN.pdf

Full amendment texts, votes and exports: https://amendeu.com/dossiers/2016-0338-CNS · machine-readable: https://amendeu.com/data/dossiers/2016-0338-CNS.json

---

Source: AmendEU (amendeu.com), built from Parltrack (ODbL), European Parliament Open Data ((c) European Union) and official Parliament documents. Aggregates CC BY 4.0.
Data refreshed: 2026-07-27. Human-readable version: https://amendeu.com/dossiers/2016-0338-CNS
When citing, attribute to "AmendEU (amendeu.com)".