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Own-initiative report First reading

The role of simple tax rules and tax fragmentation in European competitiveness

Parliament sets out its own position on a topic. The resolution is not binding but signals what Parliament wants.

Where it stands: Parliament adopted the text on 9 October 2025. This is its final position on the matter.

  1. ✓ Referred to committee 23 January 2025
  2. ✓ Committee work Report adopted 15 July 2025
  3. ✓ Tabled for plenary 24 July 2025
  4. ✓ Plenary vote Adopted 9 October 2025
  5. ✓ Parliament’s position Final
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 adopted resolution is Parliament’s final position; it is not itself law.

Who is working on it

Lead committee
ECON — Economic and Monetary Affairs
Rapporteur
Michalis HADJIPANTELA PPE
Shadow rapporteurs
Niels FUGLSANG S&DPierre PIMPIE PfERoberts ZĪLE ECRBilly KELLEHER 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 TA10-0227/2025 9 October 2025 ✦ Parliament's resolution on simple tax rules and tax fragmentation calls for reducing compliance costs, simplifying VAT, and improving cooperation to boost EU competitiveness.⇄ what changed Tabled for plenary Report A10-0155/2025 24 July 2025 ✦ This resolution addresses the role of simple tax rules and tax fragmentation in European competitiveness. It calls for simplifying tax systems, reducing compliance costs, and enhancing cooperation among member states.⇄ what changed Committee draft Draft report (ECON) 24 March 2025 ✦ This draft report on the role of simple tax rules and tax fragmentation in European competitiveness calls for simplifying tax systems, reducing administrative burdens, and enhancing cooperation among member states.

Latest Tabled for plenary → Adopted by Parliament: Adds a paragraph with the rapporteur's general views on tax simplification, digitalisation, and cooperation. The other changes are formal: decimal commas replace decimal points and the forwarding instruction is removed. see the changes →

Committee draft → Tabled for plenary: The report expands significantly, adding many new paragraphs on tax simplification, VAT reform, and international taxation. It introduces new calls for an EU Tax Data Hub, electronic invoicing, and measures to address US tariff threats. It adds emphasis on R&D tax incentives, cross-border workers, and individual mobility, with new paragraphs on these topics. It updates references to the Draghi and Letta reports and adds new recitals on compliance costs and tax gaps. The other changes are formal: updated Treaty citations and percentage formatting. 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. Plenary stage
  2. 9 October 2025 Plenary vote
    Sitting of 9 October 2025 📄 Report A10-0155/2025📄 Adopted text TA10-0227/2025
    Adopted Adopted by an overwhelming majority
    For 499 Against 66 Abstained 53

    Final vote on the motion for a resolution at 13:13 · 81% of votes cast in favour · every MEP’s position →

  3. 8 October 2025 Debated in plenary

    MEPs debated the text in the chamber ahead of the vote.

    Sitting of 8 October 2025 📄 Report A10-0155/2025
  4. 24 July 2025 Report tabled for plenary

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

    📄 Report A10-0155/2025
  5. Committee stage
  6. 15 July 2025 Committee vote: report adopted

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

  7. 2 May 2025 Amendments tabled in committee

    Members of ECON (Economic and Monetary Affairs) proposed changes to the draft.

    📄 Amendments in committee (ECON)
  8. 24 March 2025 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. 23 January 2025 Referred to the ECON (Economic and Monetary Affairs) committee

    The lead committee prepares Parliament’s report.