# The role of simple tax rules and tax fragmentation in European competitiveness

European Parliament procedure 2024/2118(INI) (INI, 10th term, committee ECON). Stage: None. 245 committee amendments tabled by 33 Members between 2025-05-02 and 2025-05-02.

## What the amendments focus on

An own-initiative report on the role of simple tax rules and tax fragmentation in European competitiveness. The amendments insert recitals on the EU investment gap, losses from tax evasion, fraud and cross-border corporate tax abuse, the VAT compliance gap, tax compliance costs falling disproportionately on SMEs, and references to the Draghi and Letta reports, while stressing simple and predictable tax rules, subsidiarity and proportionality and Member States' tax competence.

## Most active Members on this file

| Member | Country | Group | Amendments | Markdown |
|---|---|---|---|---|
| Niels FUGLSANG | Denmark | S&D | 51 | https://amendeu.com/md/meps/101585.md |
| Matthias ECKE | Germany | S&D | 51 | https://amendeu.com/md/meps/237465.md |
| Evelyn REGNER | Austria | S&D | 51 | https://amendeu.com/md/meps/96998.md |
| Bruno GONÇALVES | Portugal | S&D | 48 | https://amendeu.com/md/meps/257059.md |
| Aurore LALUCQ | France | S&D | 47 | https://amendeu.com/md/meps/197697.md |
| Michalis HADJIPANTELA | Cyprus | PPE | 34 | https://amendeu.com/md/meps/256985.md |
| Kira Marie PETER-HANSEN | Denmark | Verts/ALE | 31 | https://amendeu.com/md/meps/197573.md |
| Pasquale TRIDICO | Italy | GUE/NGL | 18 | https://amendeu.com/md/meps/257133.md |
| Jussi SARAMO | Finland | GUE/NGL | 18 | https://amendeu.com/md/meps/127766.md |
| Manon AUBRY | France | GUE/NGL | 18 | https://amendeu.com/md/meps/197533.md |
| Fabio DE MASI | Germany | NI | 14 | https://amendeu.com/md/meps/124858.md |
| Regina DOHERTY | Ireland | PPE | 14 | https://amendeu.com/md/meps/257237.md |
| Stéphanie YON-COURTIN | France | RE | 12 | https://amendeu.com/md/meps/197581.md |
| Markus FERBER | Germany | PPE | 12 | https://amendeu.com/md/meps/1917.md |
| Billy KELLEHER | Ireland | RE | 11 | https://amendeu.com/md/meps/197818.md |

## Official source documents

- PE773.100: https://www.europarl.europa.eu/doceo/document/ECON-AM-773100_EN.pdf

Full amendment texts, votes and exports: https://amendeu.com/dossiers/2024-2118-INI · machine-readable: https://amendeu.com/data/dossiers/2024-2118-INI.json

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Data refreshed: 2026-07-27. Human-readable version: https://amendeu.com/dossiers/2024-2118-INI
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