Where the law stands, Dossier 2025/0215(NLE)
EU-San Marino agreement on the automatic exchange of financial account information: Amending Protocol
Amending Protocol to the Agreement between the European Union and the Republic of San Marino on the automatic exchange of financial account information to improve international tax compliance
Non-legislative procedure (NLE): for example international agreements, appointments or opinions. · Parliament gives its opinion on a proposal. The Council decides, but must wait for Parliament’s opinion.
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 5 December 2025 and now EU law.
- Referred to committee(done) 6 October 2025
- Committee work(done) Report adopted 13 October 2025
- Tabled for plenary(done) 20 October 2025
- Plenary vote(done) Adopted 13 November 2025
- Adopted by the Council(done) 5 December 2025
Decided in plenary
13 November 2025 · decision 7
Economy & single market, New EU law
EU-San Marino agreement on the automatic exchange of financial account information: Amending Protocol
Passed 606 for · 26 against · 1 abstained by an overwhelming majority
AI summary:The protocol updates the agreement to align with the revised Common Reporting Standard and EU rules, extending the exchange to electronic money and central bank digital currencies.
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.
Who works on it
- Lead committee
- Economic and Monetary Affairs
- The MEP who drafts the report and negotiates it on behalf of the committee.
- Kinga Kollár (EPP)
- An MEP who follows a report on behalf of their own group when another group holds the rapporteur.
- Claire Fita (S&D), Tomáš Kubín (Patriots), Ľudovít Ódor (Renew)
The text, version by version
Newest first.
Adopted by Parliament· 13 Nov 2025
AI summary:Parliament approved the conclusion of the Amending Protocol to the EU-San Marino agreement on the automatic exchange of financial account information to improve international tax compliance.
Tabled for plenary· 20 Oct 2025
AI summary:Parliament approves the conclusion of the Amending Protocol to the EU-San Marino agreement on automatic exchange of financial account information, aligning it with updated international standards and EU data protection rules.
Timeline
Newest first.
Outcome 1 step
5 December 2025
Published in the Official Journal
The act is now EU law.
Plenary stage 2 steps
13 November 2025
Plenary vote
Sitting of 13 Nov 2025 Adopted text TA10-0271/2025Report A10-0200/2025
20 October 2025
Report tabled for plenary
This is the text all MEPs vote on. Political groups can still table amendments to it.
Committee stage 2 steps
13 October 2025
Committee vote: report adopted
ECON (Economic and Monetary Affairs) voted on the amendments and adopted the report that goes to plenary.
6 October 2025
Referred to the ECON (Economic and Monetary Affairs) committee
The lead committee prepares Parliament’s report.
Official record: Legislative Observatory, 2025/0215(NLE)