Where the law stands, Dossier 2023/0320(CNS)
Establishing a Head Office Tax system for micro, small and medium sized enterprises, and amending Directive 2011/16/EU
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 10 April 2024. The Council takes the final decision.
- Referred to committee(done) 11 December 2023
- Committee work(done) Report adopted 22 February 2024
- Tabled for plenary(done) 28 February 2024
- Plenary vote(done) Adopted 10 April 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.
- Lídia Pereira (EPP)
- An MEP who follows a report on behalf of their own group when another group holds the rapporteur.
- Aurore Lalucq (S&D), Mep #197541 (ECR), Mep #197526 (Renew), Mep #204420 (Greens)
The text, version by version
Newest first.
Adopted by Parliament· 10 Apr 2024
AI summary:Parliament's amended version of a proposed Council directive sets up 'Head Office Taxation' rules letting micro, small and medium-sized enterprises (SMEs) compute the taxable result of their permanent establishments and up to two subsidiaries under the rules of the head office member state.
Tabled for plenary· 28 Feb 2024
Committee draft· 17 Nov 2023
AI summary:The rapporteur's draft report approves the Commission proposal for a Council directive establishing a Head Office Tax system for micro, small and medium-sized enterprises (SMEs), as amended.
Timeline
Newest first.
Plenary stage 2 steps
10 April 2024
Plenary vote
Sitting of 10 Apr 2024 Adopted text TA9-0218/2024Report A9-0064/2024
28 February 2024
Report tabled for plenary
This is the text all MEPs vote on. Political groups can still table amendments to it.
Committee stage 3 steps
22 February 2024
Committee vote: report adopted
ECON (Economic and Monetary Affairs) voted on the amendments and adopted the report that goes to plenary.
11 December 2023
Referred to the ECON (Economic and Monetary Affairs) committee
The lead committee prepares Parliament’s report.
17 November 2023
Draft report published
The rapporteur’s first text in ECON (Economic and Monetary Affairs). Members can table amendments before the committee votes.
Official record: Legislative Observatory, 2023/0320(CNS)