5New EU laws·decision 5 of 24 on Thursday, 13 November 2025
Business in Europe: Framework for Income Taxation (BEFIT)
Committee report by Evelyn Regner · Parliament gives its opinion on a proposal. The Council decides, but must wait for Parliament’s opinion. · voted 11:56–11:59
Parliament’s position on proposed laws. It usually needs to agree with the Council before a law is final.
The BEFIT proposal introduces a common system for calculating the corporate tax base of large cross-border business groups in the EU and for allocating these tax bases among group members. Parliament adopted its position on the proposed law, approving the Commission proposal as amended. Parliament calls on the Commission to alter its proposal accordingly and asks the Council to notify Parliament if it intends to depart from the text approved.
How the vote unfolded · 28 ballots
Before the final vote, MEPs decided on 15 amendments (15 rejected) and 11 parts of the text voted on separately (3 adopted, 8 rejected).
Roll calls requested by The Left, ESN.
adoptedrejectedlapsedsquare = amendmentcircle = part of the textdecisive voteSolid = roll call (click for every MEP’s vote); faded = no individual positions
All 28 ballots in voting order
1.Amendments by the committee responsible — put to the vote collectivelyAmendments by the committee responsible – put to the vote collectively
electronic vote (totals only) — no individual
positions recorded
Adopted
2.Amendment 89 to Article 211:56A10-0194/2025 – Evelyn Regner – Article 2 – § 1 – point a – Am 89A vote in which every MEP’s individual position is recorded and published. requested by The Left
Rejected
3.Amendment 90 to Article 1511:56A10-0194/2025 – Evelyn Regner – Article 15 – § 1 – Am 90SA vote in which every MEP’s individual position is recorded and published. requested by The Left
Rejected
4.Amendment 91 to Article 4211:56A10-0194/2025 – Evelyn Regner – Article 42 – § 2 – point b – Am 91SA vote in which every MEP’s individual position is recorded and published. requested by The Left
Rejected
5.Separate vote on Article 42Article 42 – § 2 – point b
A vote by raised hands. Only the outcome is recorded, not who voted how. — no individual
positions recorded
Adopted
6.Amendment 92 to Article 4511:56A10-0194/2025 – Evelyn Regner – Article 45 – Am 92SA vote in which every MEP’s individual position is recorded and published. requested by The Left
Rejected
7.Separate vote on Article 45
A vote by raised hands. Only the outcome is recorded, not who voted how. — no individual
positions recorded
Adopted
8.Amendment 93, adding text after Article 4511:57A10-0194/2025 – Evelyn Regner – After Article 45 – Am 93A vote in which every MEP’s individual position is recorded and published. requested by The Left
Rejected
9.Vote on text inserted after Article 45
A vote by raised hands. Only the outcome is recorded, not who voted how. — no individual
positions recorded
Rejected
10.Vote on text inserted after Article 45
A vote by raised hands. Only the outcome is recorded, not who voted how. — no individual
positions recorded
Rejected
11.Vote on text inserted after Article 45
A vote by raised hands. Only the outcome is recorded, not who voted how. — no individual
positions recorded
Rejected
12.Vote on text inserted after Article 45
A vote by raised hands. Only the outcome is recorded, not who voted how. — no individual
positions recorded
Rejected
13.Vote on text inserted after Article 45
A vote by raised hands. Only the outcome is recorded, not who voted how. — no individual
positions recorded
Rejected
14.Vote on text inserted after Article 45
A vote by raised hands. Only the outcome is recorded, not who voted how. — no individual
positions recorded
Rejected
15.Vote on text inserted after Article 45
A vote by raised hands. Only the outcome is recorded, not who voted how. — no individual
positions recorded
Rejected
16.Amendment 101 to Article 4711:57A10-0194/2025 – Evelyn Regner – Article 47 – Am 101SA vote in which every MEP’s individual position is recorded and published. requested by The Left
Rejected
17.Amendment 102 to Article 7211:57A10-0194/2025 – Evelyn Regner – Article 72 – § 1 – Am 102A vote in which every MEP’s individual position is recorded and published. requested by The Left
Rejected
18.Separate vote on Article 72Article 72 – § 1
A vote by raised hands. Only the outcome is recorded, not who voted how. — no individual
positions recorded
Adopted
19.Amendment 82, adding text after recital 111:58A10-0194/2025 – Evelyn Regner – After recital 1 – Am 82A vote in which every MEP’s individual position is recorded and published. requested by The Left
Rejected
20.Amendment 83, adding text after recital 111:58A10-0194/2025 – Evelyn Regner – After recital 1 – Am 83A vote in which every MEP’s individual position is recorded and published. requested by The Left
Rejected
21.Amendment 84 to recital 211:58A10-0194/2025 – Evelyn Regner – Recital 2 – Am 84A vote in which every MEP’s individual position is recorded and published. requested by The Left
Rejected
22.Amendment 103, adding text after recital 311:58A10-0194/2025 – Evelyn Regner – After recital 3 – Am 103A vote in which every MEP’s individual position is recorded and published. requested by ESN
Rejected
23.Amendment 85 to recital 611:58A10-0194/2025 – Evelyn Regner – Recital 6 – Am 85A vote in which every MEP’s individual position is recorded and published. requested by The Left
Rejected
24.Amendment 86, adding text after recital 711:58A10-0194/2025 – Evelyn Regner – After recital 7 – Am 86A vote in which every MEP’s individual position is recorded and published. requested by The Left
Rejected
25.Amendment 87, adding text after recital 711:59A10-0194/2025 – Evelyn Regner – After recital 7 – Am 87A vote in which every MEP’s individual position is recorded and published. requested by The Left
Rejected
26.Vote on text inserted after recital 7
A vote by raised hands. Only the outcome is recorded, not who voted how. — no individual
positions recorded
Rejected
27.Amendment 104 to recital 1811:59A10-0194/2025 – Evelyn Regner – Recital 18 – Am 104A vote in which every MEP’s individual position is recorded and published. requested by ESN
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.