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BUDGETARY ASSESSMENT (COM(2023)0532– C9-0341/2023 – 2023/0321(CNS))

On the proposal for a Council Directive on Business in Europe: Framework for Income Taxation (BEFIT)

BUDG-AD-772187

Committee on Budgets · Rapporteur: Danuše Nerudová

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The Committee on Budgets opinion on the BEFIT proposal concludes that the framework is compatible with a corporate tax-based own resource and a statistics-based national contribution, and calls for swift adoption and updated own resources proposals. It regrets the timeline stretching into the 2030s, which conflicts with the IIA roadmap for an own resource by 1 January 2026, and urges the Council to adopt new own resources without delay.

Committee position. The Committee on Budgets supports the BEFIT proposal as compatible with new own resources, but urges faster action and adjustments to the own resources framework.

Key points

  1. Businesses benefit from the single market, so a share of their profits should contribute to the Union budget; BEFIT could reduce revenue leakage.
  2. Parliament has supported tax-based own resources like CCCTB, Digital Services Tax, and OECD Pillar One, but none have been adopted; calls for urgent progress.
  3. The IIA roadmap mentions a new own resource linked to corporate taxation; without BEFIT, defining a practicable tax base is difficult.
  4. BEFIT is compatible with a corporate tax-based own resource and a statistics-based national contribution as proposed in the amended Own Resources Decision.
  5. BEFIT is a viable starting point for a new own resource, providing stable revenue for the EU budget, including NGEU debt repayment; calls on Member States to adopt the directive and the Commission to update own resources proposals.
  6. Regrets that the BEFIT timeline would stretch into the 2030s, difficult to reconcile with the IIA roadmap requiring an own resource by 1 January 2026.
  7. A statistics-based national contribution (CPOR) could draw on Eurostat figures and serve as a transitional arrangement to incentivise faster BEFIT agreement.
  8. Neither own resource should burden companies or citizens; BEFIT aims to simplify tax rules, harmonise taxation, and increase certainty.
  9. Regrets lack of Council progress on new own resources; calls for adoption to cover NGEU costs and fund policies, and for the Commission to adapt the basket to geopolitical changes.

Who is affected

  • Member States: called on to adopt the BEFIT directive and new own resources without delay.
  • The Commission: urged to update and go beyond the current own resources proposal.
  • EU businesses: should not face additional burden from new own resources.

Figures and deadlines

  • 1 January 2026: deadline for an own resource according to the IIA roadmap.
  • Almost 20 % of the annual EU budget might be sacrificed to cover NGEU repayment costs without new revenue.