Administrative cooperation in the field of taxation

P10_TA(2025)0013

Committee on Economic and Monetary Affairs

PE766.712

European Parliament legislative resolution of 12 February 2025 on the proposal for a Council directive amending Directive 2011/16/EU on administrative cooperation in the field of taxation (COM(2024)0497 – C10-0169/2024 – 2024/0276(CNS))

(Special legislative procedure – consultation)

The European Parliament,

– having regard to the Commission proposal to the Council (COM(2024)0497),

– having regard to Articles 113 and 115 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C100169/2024),

– having regard to Rule 84 of its Rules of Procedure,

– having regard to the report of the Committee on Economic and Monetary Affairs (A10-0002/2025),

1. Approves the Commission proposal;

2. Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament;

3. Asks the Council to consult Parliament again if it intends to substantially amend the text approved by Parliament;

4. Instructs its President to forward its position to the Council, the Commission and the national parliaments.