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ItalianoVote in the European Parliament
Laying down rules on a debt-equity bias reduction allowance and on limiting the deductibility of interest for corporate income tax purposes
Luděk Niedermayer – Commission proposal
Date: 16.01.2024Reference: A9-0387/2023capital markets uniontax harmonisationtax avoidancebasis of tax assessmentcorporation taxtax relieftax lawsmall and medium-sized enterprisesinteresttaxable income
Overall Result
Adopted- 324 For
- 132 Against
- 155 Abstention
- 94 Did not vote
How we count
- Yes, No and Abstention come from the European Parliament's roll-call voting protocol.
- “Did not vote” is derived: MEPs with a mandate on the voting day for whom no vote was recorded. Abstentions do not count towards this.
- Subsequent vote corrections are shown but do not change the official result.
- Each vote (overall vote, amendment, partial vote) counts separately. Therefore totals may differ from pages that count differently.
Status and procedure
Outcome as recorded by the European Parliament.
- Vote held on
- Latest recorded step
- Plenary · (1075 days ago)
- Next scheduled step
- No further step is scheduled in the source.
Procedure timeline
2022/0154(CNS) · CNS
Recorded procedure activities. These do not establish whether a law has entered into force.
- Recorded: Referral
- Recorded: Committee stage
- Latest recorded: Plenary
Recorded activities (7)
- Referral to committee
- Committee report tabled
- Committee report adopted
- Tabling for plenary
- Text amended in plenary
- Plenary vote
- Plenary vote results
Scheduled activities (not confirmation of completion)
- Plenary vote
Procedure file (OEIL) · European Parliament data
Retrieved:
Sources
Data: EP Open Data API
What is this about?
- Directive on tax neutrality of equity and debt financing.
- EBITDA-based allowance for equity increases.
- Limitation of interest deductions from 2027 for large companies.
Amendment history (2)
Wording as published by the EP, in English.
- Amendment 29Rejected
Chapter II – title
Tabled by José Gusmão, Martin Schirdewan · The Left
II
Removed: ALLOWANCE ON EQUITY ANDAdded: LIMITATION ON INTEREST DEDUCTIONS - Amendment 30Rejected
Article 4
Tabled by José Gusmão, Martin Schirdewan · The Left
Removed: [...]Added: deleted
Vote by political group
How the political groups voted
Renew Europe (Renew)For85
- 85For
- 6Against
- 5Abstention
- 5Did not vote
European People's Party (EPP)For141
- 141For
- 1Against
- 11Abstention
- 25Did not vote
Non-attached Members (NI)For71
- 71For
- 67Against
- 17Abstention
- 30Did not vote
European Conservatives and Reformists (ECR)For22
- 22For
- 1Against
- 1Abstention
- 6Did not vote
Identity and Democracy (ID)For4
- 4For
- 3Against
- 16Abstention
- 1Did not vote
Progressive Alliance of Socialists and Democrats (S&D)For1
- 1For
- 13Against
- 105Abstention
- 22Did not vote
Greens/European Free Alliance (Greens/EFA)For0
- 0For
- 29Against
- 0Abstention
- 4Did not vote
The Left in the European Parliament (GUE/NGL)For0
- 0For
- 12Against
- 0Abstention
- 1Did not vote
Members
Showing 10 of 705
| Name | Country | Group | Vote Position |
|---|---|---|---|
 Netherlands | Renew | For | |
 Germany | EPP | For | |
 Poland | NI | For | |
 Slovakia | NI | For | |
 Bulgaria | EPP | For | |
| Netherlands | ECR | For | |
| Poland | EPP | For | |
| Bulgaria | NI | For | |
| Poland | EPP | For | |
| Netherlands | EPP | For |
