Changes between two versions
What changed between the plenary report and the adopted text
From · plenary report· 16 Oct 2025
on the proposal for a Council directive on Business in Europe: Framework for Income Taxation (BEFIT)
To · adopted text· 13 Nov 2025
Business in Europe: Framework for Income Taxation (BEFIT)
AI:What changed, in short
The versions differ only in formal points and wording: a footnote date is corrected and a paragraph is rephrased without changing substance.12
0 changes of substance · 1 formal · 1 of wording only
Written by AI from the two texts only · read the changes before relying on it · 4 Sept 2026 · Report a problem
Changes to the text itself, in document order. Cover page, citations and punctuation-only edits are left out; they are under “Every difference”.
Changes of substance · 0
None: the changes are formal or of wording only.
1 formal change: legal basis, citations, references, corrections
Change 1 Formal
AI summary:Corrects the date of Council Directive (EU) 2022/2523 from 14 to 15 December 2022 in a footnote.
Show the text change (1 line)
Changed:Recital 3: (3) Albeit different in their design, the fundamental features of corporate income tax systems are similar as they lay down rules aiming towards the same objective, i.e., to arrive at a taxable base for businesses. In this vein, to support the proper functioning of the internal market, the corporate tax environment in the Union should be shaped according to the principle that companies pay their fair share of tax in the jurisdiction(s) where their profits are generated. Therefore, it would be important for businesses which operate on the internal market that Member States introduce a common legal framework to harmonise the fundamental features of corporate income tax systems with a view to simplifying tax rules, reducing administrative burden, ensuring a fair competition, enhancing legal certainty for companies operating across borders, and fighting tax avoidance. The scope of such harmonisation should be strictly limited to the criteria and entities referred to in this Directive, while the tax rate and enforcement policies remain with Member States, within the framework of Council Directive (EU) 2022/25231a. / 1a. Council Directive (EU) 2022/2523 of 1415 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union (OJ L 328, 22.12.2022, p. 1, ELI: http://data.europa.eu/eli/dir/2022/2523/oj).
1 change of wording only
Change 2 Wording
AI summary:Restructures Article 25 paragraph 3 by moving the introductory phrase before the list of required information.
Show the text change (1 line)
Changed:Article 25 – paragraph 3:3 – introductory part: 3. The fixed asset register shall be kept in a manner that provides sufficient information, including depreciation data, to calculate the preliminary tax result. A copy of the fixed asset register shall be kept by the BEFIT group for 5 years from the date that the depreciation of such asset ceased. The fixed asset register shall include at least the following information: