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Consultation procedure First reading

Administrative cooperation in the field of taxation

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: Completed: published in the Official Journal on 6 May 2025 and now EU law.

  1. ✓ Referred to committee 28 November 2024
  2. ✓ Committee work Report adopted 16 January 2025
  3. ✓ Tabled for plenary 20 January 2025
  4. ✓ Plenary vote Adopted 12 February 2025
  5. ✓ Adopted by the Council 6 May 2025
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
Aurore LALUCQ S&D
Shadow rapporteurs
Markus FERBER PPEPierre PIMPIE PfEJohan VAN OVERTVELDT ECRĽudovít ÓDOR RenewKira Marie PETER-HANSEN Verts/ALEJussi SARAMO The Left

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 TA10-0013/2025 12 February 2025 ✦ Parliament approved the Commission proposal to amend Directive 2011/16/EU on administrative cooperation in the field of taxation.⇄ what changed Tabled for plenary Report A10-0002/2025 20 January 2025 ✦ Parliament approves the Commission proposal for a Council directive amending Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC9).⇄ what changed Committee draft Draft report (ECON) 12 December 2024 ✦ The draft report approves the Commission proposal for a Council directive amending Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC9), which simplifies reporting obligations for multinational enterprise groups under the Pillar 2 Directive.

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. see the changes →

Committee draft → Tabled for plenary: 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. see the changes →

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. Outcome
  2. 6 May 2025 Published in the Official Journal

    The act is now EU law.

  3. Plenary stage
  4. 12 February 2025 Plenary vote
    Sitting of 12 February 2025 📄 Adopted text TA10-0013/2025📄 Report A10-0002/2025
    Adopted Adopted by an overwhelming majority
    For 608 Against 33 Abstained 8

    Final vote at 12:08 · 94% of votes cast in favour · every MEP’s position →

  5. 20 January 2025 Report tabled for plenary

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

    📄 Report A10-0002/2025
  6. Committee stage
  7. 16 January 2025 Committee vote: report adopted

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

  8. 12 December 2024 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)
  9. 28 November 2024 Referred to the ECON (Economic and Monetary Affairs) committee

    The lead committee prepares Parliament’s report.