Where the law stands, Dossier 2024/0276(CNS)
Administrative cooperation in the field of taxation
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
Adopted by the Council
Completed: published in the Official Journal on 6 May 2025 and now EU law.
- Referred to committee(done) 28 November 2024
- Committee work(done) Report adopted 16 January 2025
- Tabled for plenary(done) 20 January 2025
- Plenary vote(done) Adopted 12 February 2025
- Adopted by the Council(done) 6 May 2025
Decided in plenary
12 February 2025 · decision 2
Economy & single market, New EU law
Administrative cooperation in the field of taxation
Passed 608 for · 33 against · 8 abstained by an overwhelming majority
AI summary:The proposal updates EU rules on administrative cooperation in taxation to simplify reporting for multinational groups under the global minimum tax directive.
What changed
Latest Tabled for plenary → Adopted by Parliament
No change of substance: the two versions differ only in presentation — cover page, numbering or the parts a report carries that the adopted text does not.
Committee draft → Tabled for plenary
No change of substance: the two versions differ only in presentation — cover page, numbering or the parts a report carries that the adopted text does not.
Who works on it
- Lead committee
- Economic and Monetary Affairs
- The MEP who drafts the report and negotiates it on behalf of the committee.
- Aurore Lalucq (S&D)
- An MEP who follows a report on behalf of their own group when another group holds the rapporteur.
- Markus Ferber (EPP), Pierre Pimpie (Patriots), Johan van Overtveldt (ECR), Ľudovít Ódor (Renew), Kira Marie Peter-Hansen (Greens), Jussi Saramo (The Left)
The text, version by version
Newest first.
Adopted by Parliament· 12 Feb 2025
AI summary:Parliament approved the Commission proposal to amend Directive 2011/16/EU on administrative cooperation in the field of taxation.
Tabled for plenary· 20 Jan 2025
AI summary:Parliament approves the Commission proposal for a Council directive amending Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC9).
Committee draft· 12 Dec 2024
AI summary:The draft report approves the Commission proposal for a Council directive amending Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC9), which simplifies reporting obligations for multinational enterprise groups under the Pillar 2 Directive.
Timeline
Newest first.
Outcome 1 step
6 May 2025
Published in the Official Journal
The act is now EU law.
Plenary stage 2 steps
12 February 2025
Plenary vote
Sitting of 12 Feb 2025 Adopted text TA10-0013/2025Report A10-0002/2025
20 January 2025
Report tabled for plenary
This is the text all MEPs vote on. Political groups can still table amendments to it.
Committee stage 3 steps
16 January 2025
Committee vote: report adopted
ECON (Economic and Monetary Affairs) voted on the amendments and adopted the report that goes to plenary.
12 December 2024
Draft report published
The rapporteur’s first text in ECON (Economic and Monetary Affairs). Members can table amendments before the committee votes.
28 November 2024
Referred to the ECON (Economic and Monetary Affairs) committee
The lead committee prepares Parliament’s report.
Official record: Legislative Observatory, 2024/0276(CNS)