# Faster and Safer Relief of Excess Withholding Taxes

European Parliament procedure 2023/0187(CNS) (CNS - Consultation procedure, 9th term, committee ECON). Stage: None. 142 committee amendments tabled by 13 Members between 2023-11-17 and 2023-11-20.

## What the amendments focus on

This proposal concerns faster and safer relief of excess withholding taxes. The amendments strengthen measures against tax fraud and abuse — citing the Cum/Ex and Cum/Cum schemes — through a digital tax residence certificate, obligations on certified financial intermediaries to register and report, national registers, and verification of investor eligibility, with references to the Capital Markets Union, double tax treaties, data protection and cooperation among supervisory and law-enforcement bodies.

## Most active Members on this file

| Member | Country | Group | Amendments | Markdown |
|---|---|---|---|---|
| José GUSMÃO | Portugal | GUE/NGL | 45 | https://amendeu.com/md/meps/88715.md |
| Manon AUBRY | France | GUE/NGL | 45 | https://amendeu.com/md/meps/197533.md |
| Martin HLAVÁČEK | Czechia | RE | 43 | https://amendeu.com/md/meps/197526.md |
| Niels FUGLSANG | Denmark | S&D | 21 | https://amendeu.com/md/meps/101585.md |
| Rasmus ANDRESEN | Germany | Verts/ALE | 20 | https://amendeu.com/md/meps/197448.md |
| Aurore LALUCQ | France | S&D | 18 | https://amendeu.com/md/meps/197697.md |
| Lídia PEREIRA | Portugal | PPE | 15 | https://amendeu.com/md/meps/197738.md |
| Jonás FERNÁNDEZ | Spain | S&D | 15 | https://amendeu.com/md/meps/125046.md |
| Pedro MARQUES | Portugal | S&D | 13 | https://amendeu.com/md/meps/197634.md |
| Evelyn REGNER | Austria | S&D | 12 | https://amendeu.com/md/meps/96998.md |
| Gilles BOYER | France | RE | 5 | https://amendeu.com/md/meps/197577.md |
| Markus FERBER | Germany | PPE | 4 | https://amendeu.com/md/meps/1917.md |
| Enikő GYŐRI | Hungary | PfE | 1 | https://amendeu.com/md/meps/96830.md |

## Official source documents

- PE756.221: https://www.europarl.europa.eu/doceo/document/ECON-AM-756221_EN.pdf
- PE756.226: https://www.europarl.europa.eu/doceo/document/ECON-AM-756226_EN.pdf

Full amendment texts, votes and exports: https://amendeu.com/dossiers/2023-0187-CNS · machine-readable: https://amendeu.com/data/dossiers/2023-0187-CNS.json

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Data refreshed: 2026-07-27. Human-readable version: https://amendeu.com/dossiers/2023-0187-CNS
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