Where the law stands, Dossier 2024/2118(INI)
The role of simple tax rules and tax fragmentation in European competitiveness
Own-initiative report (INI): Parliament’s own position on a topic. It is not binding. · First reading
Parliament sets out its own position on a topic. The resolution is not binding but signals what Parliament wants.
Where it stands
Parliament’s position
Parliament adopted the text on 9 October 2025. This is its final position on the matter.
- Referred to committee(done) 23 January 2025
- Committee work(done) Report adopted 15 July 2025
- Tabled for plenary(done) 24 July 2025
- Plenary vote(done) Adopted 9 October 2025
- Parliament’s position(done) Final
Decided in plenary
9 October 2025 · decision 7
Economy & single market, Resolution
The role of simple tax rules and tax fragmentation in European competitiveness
Adopted 499 for · 66 against · 53 abstained by an overwhelming majority
AI summary:The text calls for reducing regulatory and administrative burdens, especially for small and medium-sized enterprises, and for digitalising tax administration.
What changed
Latest Tabled for plenary → Adopted by Parliament
AI summary:Adds a paragraph with the rapporteur's general views on tax simplification, digitalisation, and cooperation. The other changes are formal: decimal commas replace decimal points and the forwarding instruction is removed.
Committee draft → Tabled for plenary
AI summary:The report expands significantly, adding many new paragraphs on tax simplification, VAT reform, and international taxation. It introduces new calls for an EU Tax Data Hub, electronic invoicing, and measures to address US tariff threats. It adds emphasis on R&D tax incentives, cross-border workers, and individual mobility, with new paragraphs on these topics. It updates references to the Draghi and Letta reports and adds new recitals on compliance costs and tax gaps. The other changes are formal: updated Treaty citations and percentage formatting.
Who works on it
- Lead committee
- Economic and Monetary Affairs
- The MEP who drafts the report and negotiates it on behalf of the committee.
- Michalis Hadjipantela (EPP)
- An MEP who follows a report on behalf of their own group when another group holds the rapporteur.
- Niels Fuglsang (S&D), Pierre Pimpie (Patriots), Roberts Zīle (ECR), Billy Kelleher (Renew), Kira Marie Peter-Hansen (Greens), Jussi Saramo (The Left)
The text, version by version
Newest first.
Adopted by Parliament· 9 Oct 2025
AI summary:Parliament's resolution on simple tax rules and tax fragmentation calls for reducing compliance costs, simplifying VAT, and improving cooperation to boost EU competitiveness.
Tabled for plenary· 24 Jul 2025
AI summary:This resolution addresses the role of simple tax rules and tax fragmentation in European competitiveness. It calls for simplifying tax systems, reducing compliance costs, and enhancing cooperation among member states.
Committee draft· 24 Mar 2025
AI summary:This draft report on the role of simple tax rules and tax fragmentation in European competitiveness calls for simplifying tax systems, reducing administrative burdens, and enhancing cooperation among member states.
Timeline
Newest first.
Plenary stage 3 steps
9 October 2025
Plenary vote
Sitting of 9 Oct 2025 Report A10-0155/2025Adopted text TA10-0227/2025
8 October 2025
Debated in plenary
MEPs debated the text in the chamber ahead of the vote.
24 July 2025
Report tabled for plenary
This is the text all MEPs vote on. Political groups can still table amendments to it.
Committee stage 4 steps
15 July 2025
Committee vote: report adopted
ECON (Economic and Monetary Affairs) voted on the amendments and adopted the report that goes to plenary.
2 May 2025
Amendments tabled in committee
Members of ECON (Economic and Monetary Affairs) proposed changes to the draft.
24 March 2025
Draft report published
The rapporteur’s first text in ECON (Economic and Monetary Affairs). Members can table amendments before the committee votes.
23 January 2025
Referred to the ECON (Economic and Monetary Affairs) committee
The lead committee prepares Parliament’s report.
Official record: Legislative Observatory, 2024/2118(INI)