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REPORT on the proposal for a Council directive establishing a Head Office Tax system for micro, small and medium sized enterprises, and amending Directive 2011/16/EU
Lídia Pereira – Commission proposal
Date: 10.04.2024Reference: A9-0064/2024head officeright of establishmenttax harmonisationEuropean tax cooperationbusiness taxsmall and medium-sized enterprisessingle marketcorporation taxtax lawtax reformdistribution of the tax burdencross-border dimensionadministrative formalities
Overall Result
Adopted- 443 For
- 110 Against
- 51 Abstention
- 101 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
- Other activity · (947 days ago)
- Next scheduled step
- No further step is scheduled in the source.
Procedure timeline
2023/0320(CNS) · CNS
Recorded procedure activities. These do not establish whether a law has entered into force.
- Recorded: Committee stage
- Recorded: Referral
- Recorded: Committee stage
- Recorded: Plenary
- Latest recorded: Other activity
Recorded activities (7)
- Committee report tabled
- Referral to committee
- Committee report adopted
- Tabling for plenary
- Other recorded activity
- 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?
- Simplified taxation for SMEs via headquarters-based system from 2024 .
- Optional framework for cross-border branches and subsidiaries .
- Maximum two subsidiaries and 7-year application period .
Vote by political group
How the political groups voted
Renew Europe (Renew)For89
- 89For
- 0Against
- 5Abstention
- 8Did not vote
European People's Party (EPP)For143
- 143For
- 4Against
- 0Abstention
- 30Did not vote
Non-attached Members (NI)For58
- 58For
- 60Against
- 30Abstention
- 37Did not vote
Progressive Alliance of Socialists and Democrats (S&D)For119
- 119For
- 5Against
- 0Abstention
- 15Did not vote
Greens/European Free Alliance (Greens/EFA)For29
- 29For
- 1Against
- 2Abstention
- 1Did not vote
Identity and Democracy (ID)For3
- 3For
- 7Against
- 12Abstention
- 3Did not vote
European Conservatives and Reformists (ECR)For2
- 2For
- 22Against
- 2Abstention
- 5Did not vote
The Left in the European Parliament (GUE/NGL)For0
- 0For
- 11Against
- 0Abstention
- 2Did not vote
Members
Showing 10 of 705
| Name | Country | Group | Vote Position |
|---|---|---|---|
 Poland | Renew | For | |
 Portugal | EPP | For | |
 Italy | NI | For | |
 Germany | EPP | For | |
 Bulgaria | EPP | For | |
 Estonia | EPP | For | |
| Portugal | EPP | For | |
| Poland | EPP | For | |
| Italy | S&D | For | |
 Czechia | NI | For |
