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Consultation procedure First reading

Establishing a Head Office Tax system for micro, small and medium sized enterprises, and amending Directive 2011/16/EU

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: Parliament gave its opinion on 10 April 2024. The Council takes the final decision.

  1. ✓ Referred to committee 11 December 2023
  2. ✓ Committee work Report adopted 22 February 2024
  3. ✓ Tabled for plenary 28 February 2024
  4. ✓ Plenary vote Adopted 10 April 2024
  5. 5 Adopted by the Council
How a file moves through Parliament

A file is referred to one lead committee (others may give an opinion). Its rapporteur writes a draft report, committee members table amendments, and the committee votes to adopt the report. The report is then tabled for all MEPs; political groups can table further amendments, which are voted on before the final vote in plenary. The Council takes the final decision, and the act is published in the Official Journal.

Who is working on it

Lead committee
ECON — Economic and Monetary Affairs
Rapporteur
Lídia PEREIRA PPE
Shadow rapporteurs
Aurore LALUCQ S&DMEP #197541 ECRMEP #197526 RenewMEP #204420 Verts/ALE

The rapporteur drafts and negotiates the text for the lead committee; each other political group names a shadow rapporteur to follow the file.

The text, version by version

Adopted by Parliament · latest Adopted text TA9-0218/2024 10 April 2024 ✦ Parliament's amended version of a proposed Council directive sets up 'Head Office Taxation' rules letting micro, small and medium-sized enterprises (SMEs) compute the taxable result of their permanent establishments and up to two subsidiaries under the rules of the head office member state.⇄ what changed Tabled for plenary Report A9-0064/2024 28 February 2024 ✦ Parliament's amended version of the Commission proposal for a Council directive establishing a Head Office Tax system for micro, small and medium-sized enterprises (SMEs), and amending Directive 2011/16/EU.⇄ what changed Committee draft Draft report (ECON) 17 November 2023 ✦ The rapporteur's draft report approves the Commission proposal for a Council directive establishing a Head Office Tax system for micro, small and medium-sized enterprises (SMEs), as amended.

Newest version first. Open a version to read it in full. “What changed” shows the differences paragraph by paragraph; ✦ lines are AI-written from the texts themselves.

Timeline

  1. Plenary stage
  2. 10 April 2024 Plenary vote
    Sitting of 10 April 2024 📄 Adopted text TA9-0218/2024📄 Report A9-0064/2024
    Adopted Adopted by a large majority
    For 443 Against 110 Abstained 51

    Final vote at 19:16 · 73% of votes cast in favour · every MEP’s position →

  3. 28 February 2024 Report tabled for plenary

    This is the text all MEPs vote on. Political groups can still table amendments to it.

    📄 Report A9-0064/2024
  4. Committee stage
  5. 22 February 2024 Committee vote: report adopted

    ECON (Economic and Monetary Affairs) voted on the amendments and adopted the report that goes to plenary.

  6. 11 December 2023 Referred to the ECON (Economic and Monetary Affairs) committee

    The lead committee prepares Parliament’s report.

  7. 17 November 2023 Draft report published

    The rapporteur’s first text in ECON (Economic and Monetary Affairs). Members can table amendments before the committee votes.

    📄 Draft report (ECON)