Where the law stands, Dossier 2022/0154(CNS)
Laying down rules on a debt-equity bias reduction allowance and on limiting the deductibility of interest for corporate income tax purposes
Consultation procedure (CNS): Parliament gives an opinion; the Council decides. · Parliament gives its opinion on a proposal. The Council decides, but must wait for Parliament’s opinion. · First reading
Parliament is consulted: it gives an opinion and can propose amendments, but the Council takes the decision and need not follow them.
Where it stands
Plenary vote
Parliament gave its opinion on 16 January 2024. The Council takes the final decision.
- Referred to committee(done) 9 June 2022
- Committee work(done) Report adopted 28 November 2023
- Tabled for plenary(done) 4 December 2023
- Plenary vote(done) Voted 16 January 2024
- Adopted by the Council(to come)
No plenary decision on this dossier is in our records yet.
Who works on it
- Lead committee
- Economic and Monetary Affairs
- The MEP who drafts the report and negotiates it on behalf of the committee.
- Luděk Niedermayer (EPP)
- An MEP who follows a report on behalf of their own group when another group holds the rapporteur.
- Mep #132191 (ID), Evelyn Regner (S&D), Mep #218349 (ECR), Mep #204420 (Greens), Mep #88715 (The Left), Gilles Boyer (Renew)
The text, version by version
Newest first.
Adopted by Parliament· 16 Jan 2024
Tabled for plenary· 4 Dec 2023
Committee draft· 6 Dec 2022
Timeline
Newest first.
Plenary stage 2 steps
16 January 2024
Plenary vote
Sitting of 16 Jan 2024 Adopted text TA9-0006/2024Report A9-0387/2023
4 December 2023
Report tabled for plenary
This is the text all MEPs vote on. Political groups can still table amendments to it.
Committee stage 3 steps
28 November 2023
Committee vote: report adopted
ECON (Economic and Monetary Affairs) voted on the amendments and adopted the report that goes to plenary.
6 December 2022
Draft report published
The rapporteur’s first text in ECON (Economic and Monetary Affairs). Members can table amendments before the committee votes.
9 June 2022
Referred to the ECON (Economic and Monetary Affairs) committee
The lead committee prepares Parliament’s report.
Official record: Legislative Observatory, 2022/0154(CNS)