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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
Date: 10.04.2024Reference: A9-0064/2024head officeright of establishmenttax harmonisationEuropean tax cooperationbusiness taxsmall and medium-sized enterprises
For443
- 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
AdoptedOutcome as recorded by the European Parliament.
- Vote held on
Procedure timeline
No procedure timeline is available for this vote yet.
Sources
Data: EP Open Data API
What is this about?
P9_PV(2024)04-10(RCV)
- 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
- 89
- 0
- 5
- 8
European People's Party (EPP)For143
- 143
- 4
- 0
- 30
Non-attached Members (NI)For58
- 58
- 60
- 30
- 37
Progressive Alliance of Socialists and Democrats (S&D)For119
- 119
- 5
- 0
- 15
Greens/European Free Alliance (Greens/EFA)For29
- 29
- 1
- 2
- 1
Identity and Democracy (ID)For3
- 3
- 7
- 12
- 3
European Conservatives and Reformists (ECR)For2
- 2
- 22
- 2
- 5
The Left in the European Parliament (GUE/NGL)For0
- 0
- 11
- 0
- 2
Selected member
Select member
·My voteNo information
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 |
