3New EU laws·decision 3 of 8 on Thursday, 14 November 2024
Faster and Safer Relief of Excess Withholding Taxes
Committee report by Herbert Dorfmann · Parliament gives its opinion on a proposal. The Council decides, but must wait for Parliament’s opinion. · voted at 11:23
Parliament’s position on proposed laws. It usually needs to agree with the Council before a law is final.
Parliament approved the Council's draft directive on faster and safer relief of excess withholding taxes, which introduces a common EU digital tax residence certificate and two fast-track procedures for tax refunds. The directive also sets reporting obligations for financial intermediaries and exempts member states with comprehensive relief-at-source systems and small financial markets from certain requirements. Parliament calls on the Council to notify it if it intends to depart from the approved text and to consult Parliament again if it makes substantial amendments.
One day of voting in plenary. Each subject is a report, resolution, agreement or objection; they are grouped by kind of decision, and each group says what “adopted” means there.
The ballots
Members vote on amendments and on parts of the text first, then on the text as a whole. That final, decisive vote is the result shown at the top of each subject.
Who voted how
Only roll-call votes record each Member’s vote — open one for every name and the breakdown by group. A show of hands records the outcome only.
Document & procedure
Each subject rests on a document (a committee report, a motion, a Council or Commission text) and belongs to a procedure, the whole file that can span years.
Group badges
How most of a group voted: ✓ For · ✗ Against · – Abstained · ~ Split (no majority).
Codes in ballot labels
Am 27 — amendment 27
§ 5 — paragraph 5
§ 5/2, part 2 — a A paragraph or amendment voted in separate parts, so groups can back one part and oppose another., taken in parts
Am 3= 7= — identical amendments voted together
***I — Parliament’s first vote on a proposed EU law. It sets Parliament’s position for negotiations with the Council.; *** — Parliament can approve or reject the text, for example an international agreement, but cannot amend it.; * — Parliament gives its opinion on a proposal. The Council decides, but must wait for Parliament’s opinion.
Lapsed — Not put to a vote, because an earlier vote already settled the matter.