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P10_TA(2024)0033
P9_TA(2024)0102
Faster and Safer Relief of Excess Withholding Taxes
Committee on Economic and Monetary Affairs
PE765.063
PE752.746
European Parliament legislative resolution of 1428 NovemberFebruary 2024 on the draftproposal for a Council directive on Faster and Safer Relief of Excess Withholding Taxes (09925/2024(COM(2023)0324 – C10-0002/2024C9-0204/2023 – 2023/0187(CNS))
(Special legislative procedure – renewed consultation)
The European Parliament,
– having regard to the Council draft (09925/2024),
– having regard to the Commission proposal to the Council (COM(2023)0324),
– having regard to its position of 28 February 2024,
– having regard to Article 115 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C90204/2023),
– having regard to Article 115 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament again (C100002/2024),
– having regard to Rule 82 of its Rules of Procedure,
– having regard to Rulethe 84report andof 86the ofCommittee itson RulesEconomic ofand Procedure,Monetary Affairs (A9-0007/2024),
– having regard to the report of the Committee on Economic and Monetary Affairs (A10-0011/2024),
1. Approves the Commission proposal as amended;
1. Approves the Council draft;
2. Calls on the Commission to alter its proposal accordingly, in accordance with Article 293(2) of the Treaty on the Functioning of the European Union;
2.3. Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament;
3.4. Asks the Council to consult Parliament again if it intends to substantially amend the text approved byCommission Parliament;proposal;
4.5. Instructs its President to forward its position to the Council, the Commission and the national parliaments.
Amendment 1
Proposal for a directive
Recital 1
Amendment 2
Proposal for a directive
Recital 1 a (new)
Amendment 3
Proposal for a directive
Recital 2
Amendment 4
Proposal for a directive
Recital 4
Amendment 5
Proposal for a directive
Recital 4 a (new)
Amendment 6
Proposal for a directive
Recital 6
Amendment 7
Proposal for a directive
Recital 8
Amendment 8
Proposal for a directive
Recital 9
Amendment 9
Proposal for a directive
Recital 12
Amendment 10
Proposal for a directive
Recital 14
Amendment 11
Proposal for a directive
Recital 16 a (new)
Amendment 12
Proposal for a directive
Article 3 – paragraph 1 – point 19
Amendment 13
Proposal for a directive
Article 4 – paragraph 2 – introductory part
Amendment 14
Proposal for a directive
Article 4 – paragraph 2 – point a
Amendment 15
Proposal for a directive
Article 4 – paragraph 2 – point f a (new)
Amendment 16
Proposal for a directive
Article 4 – paragraph 2 – point g
Amendment 17
Proposal for a directive
Article 4 – paragraph 4
Amendment 18
Proposal for a directive
Article 4 – paragraph 5
Amendment 19
Proposal for a directive
Article 4 – paragraph 5 a (new)
Amendment 20
Proposal for a directive
Article 4 – paragraph 6
Amendment 21
Proposal for a directive
Article 5 – paragraph 4 – point d a (new)
Amendment 22
Proposal for a directive
Article 7 – paragraph 1 – introductory part
Amendment 23
Proposal for a directive
Article 7 – paragraph 1 – point b
Amendment 24
Proposal for a directive
Article 7 – paragraph 2
Amendment 25
Proposal for a directive
Article 7 – paragraph 2 a (new)
Amendment 26
Proposal for a directive
Article 8 – paragraph 3
Amendment 27
Proposal for a directive
Article 8 – paragraph 3 a (new)
Amendment 28
Proposal for a directive
Article 9 – paragraph 1
Amendment 29
Proposal for a directive
Article 9 – paragraph 2
Amendment 30
Proposal for a directive
Article 9 – paragraph 5
Amendment 31
Proposal for a directive
Article 10 – paragraph 2 – point a
Amendment 32
Proposal for a directive
Article 10 – paragraph 3 a (new)
Amendment 33
Proposal for a directive
Article 11 – paragraph 1 – introductory part
Amendment 34
Proposal for a directive
Article 11 – paragraph 1 – point a
Amendment 35
Proposal for a directive
Article 11 – paragraph 2 – introductory part
Amendment 36
Proposal for a directive
Article 11 – paragraph 2 – point a a (new)
Amendment 37
Proposal for a directive
Article 11 – paragraph 2 – point d
Amendment 38
Proposal for a directive
Article 11 – paragraph 2 a (new)
Amendment 39
Proposal for a directive
Article 11 – paragraph 3 a (new)
Amendment 40
Proposal for a directive
Article 13 – paragraph 1
Amendment 41
Proposal for a directive
Article 13 – paragraph 2
Amendment 42
Proposal for a directive
Article 13 – paragraph 3 a (new)
Amendment 43
Proposal for a directive
Article 15 – paragraph 1
Amendment 44
Proposal for a directive
Article 18 a (new)
Amendment 45
Proposal for a directive
Article 19 – title
Amendment 46
Proposal for a directive
Article 19 – paragraph 1
Amendment 47
Proposal for a directive
Article 19 – paragraph 1 – point a (new)
Amendment 48
Proposal for a directive
Article 19 – paragraph 1 – point b (new)
Amendment 49
Proposal for a directive
Article 19 – paragraph 1 – point c (new)
Amendment 50
Proposal for a directive
Article 19 – paragraph 1 – point d (new)
Amendment 51
Proposal for a directive
Article 19 – paragraph 1 – point e (new)
Amendment 52
Proposal for a directive
Article 19 – paragraph 1 – point f (new)
Amendment 53
Proposal for a directive
Article 19 – paragraph 1 – point g (new)
Amendment 54
Proposal for a directive
Article 19 – paragraph 1 – point h (new)
Amendment 55
Proposal for a directive
Article 19 – paragraph 1 – point i (new)
Amendment 56
Proposal for a directive
Article 19 – paragraph 1 – subparagraph 1 a (new)
Amendment 57
Proposal for a directive
Article 19 – paragraph 2
Amendment 58
Proposal for a directive
Article 19 – paragraph 2 a (new)
Amendment 59
Proposal for a directive
Article 19 – paragraph 3
Amendment 60
Proposal for a directive
Article 19 – paragraph 5
Amendment 61
Proposal for a directive
Article 20 – paragraph 1
Amendment 62
Proposal for a directive
Article 20 – paragraph 3