Economy & single market › Taxation

Latest decisions

1. Objection under Rule 114(3) · delegated act

   Certification methodologies for carbon farming activities

   ✦ AI The text concerns a Commission delegated regulation that sets out certification methodologies for carbon farming activities under Regulation (EU) 2024/3012, the Union certification framework for permanent carbon removals, carbon farming and carbon storage in products. Parliament rejected the text, so the delegated regulation does not receive Parliament's approval. The motion argues that the proposed methodologies exclude direct and indirect greenhouse gas emissions over the lifecycle of certified activities, such as indirect land-use change and livestock emissions, and conflict with the mandate in Article 4(2), point (a)(iii), of Regulation (EU) 2024/3012.

   Economy & single marketJustice, rule of law & rights

   20 Oct 2026 · Objections · motion for a resolution · voted 13:30 · B-10-2026-0471 · 2026/2819

   Rejected 199–407–45 · by a large majority
2. The EU’s approach to corporate tax policy in a changing international environment

   ✦ AI Parliament set out its position on the European Union's approach to corporate tax policy in a changing international environment, a report covering rules such as the global minimum tax for large multinational groups and the anti-tax-avoidance directive. Parliament adopted the text as its official position, so it now carries political weight but does not create law. The report argues that the international tax framework has become too complex and disadvantages European Union companies, and that the Union and its member states should strengthen coordination and speak with one voice in multilateral forums.

   Economy & single market

   6 Oct 2026 · Resolutions · report by Kinga Kollár · 2 ballots · voted 13:52 · A-10-2026-0238 · 2025/2210

   Adopted 364–69–162 · by a clear majority
3. Feasibility of a 28th tax regime and its potential to support EU competitiveness

   ✦ AI Parliament adopted a resolution on the feasibility of a 28th tax regime, an optional corporate legal framework for innovative companies, start-ups and scale-ups, including tax provisions. The regime aims to complement national frameworks, not harmonise them, and to reduce regulatory and tax fragmentation that burdens cross-border growth. The resolution is Parliament's official position, and it calls for the regime to support EU competitiveness and strategic autonomy.

   Economy & single market

   9 Jul 2026 · Resolutions · report by Ľudovít Ódor · voted 13:46 · A-10-2026-0167 · 2025/2211

   Adopted 366–192–39 · by a clear majority
4. A coherent tax framework for the EU’s financial sector

   ✦ AI Parliament adopted a resolution calling for a coherent tax framework for the EU's financial sector, addressing issues like VAT exemptions and fragmented national taxes. The adopted text is Parliament's official position, urging reforms to modernise VAT rules, coordinate EU-wide taxation, and set common standards for windfall taxes.

   Economy & single market

   7 Jul 2026 · Resolutions · report by Matthias Ecke · 15 ballots · voted 13:49 · A-10-2026-0169 · 2024/2117

   Adopted 418–152–85 · by a large majority
5. Structure and rates of excise duty applied to tobacco and tobacco related products (recast)

   ✦ AI The proposal sets EU-wide minimum excise duty rates for tobacco and extends rules to novel tobacco-related products. Parliament rejected the proposal, meaning it will not proceed in its current form. The report had proposed gradual rate increases, differentiated treatment by product risk, and a longer transition period.

   Economy & single marketHealth

   17 Jun 2026 · New laws · report by Tomáš Kubín · consultation · 16 ballots · voted 13:55 · A-10-2026-0161 · 2025/0580

   Rejected 181–439–38 · by a large majority
6. General arrangements for excise duty applied to tobacco and tobacco related products

   ✦ AI Parliament adopted its position on a proposed EU law updating excise duty rules for tobacco and related products, including novel items. The adopted text backs a gradual rise in minimum tax rates, adjusts how rates are calculated, and extends the transition period to end-2032. Parliament asks the Commission to revise its proposal accordingly and the Council to consult it again if major changes are planned.

   Economy & single marketHealth

   17 Jun 2026 · New laws · report by Tomáš Kubín · consultation · 4 ballots · voted 14:00 · A-10-2026-0160 · 2025/0581

   Adopted 325–304–29 · narrowly
7. European Public Prosecutor’s Office (EPPO) and European Anti-Fraud Office (OLAF): access to VAT information at Union level

   ✦ AI Parliament adopted its position on a proposed Council regulation that would give the European Public Prosecutor's Office and the European Anti-Fraud Office access to value added tax information at Union level. The regulation aims to strengthen the fight against cross-border VAT fraud by establishing direct communication channels between Eurofisc and these two bodies. Parliament approved the Commission proposal as amended, adding safeguards on data protection, purpose limitation, and data minimisation. It also calls on the Commission to alter its proposal accordingly and asks the Council to consult Parliament again if it intends to substantially amend the text.

   Economy & single market

   17 Jun 2026 · New laws · report by Michalis Hadjipantela · consultation · voted 14:03 · A-10-2026-0159 · 2025/0348

   Adopted 549–33–84 · by an overwhelming majority
8. Business in Europe: Framework for Income Taxation (BEFIT)

   ✦ AI 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.

   Economy & single market

   13 Nov 2025 · New laws · report by Evelyn Regner · consultation · 28 ballots · voted 11:56 · A-10-2025-0194 · 2023/0321

   Adopted 370–160–107 · by a clear majority
9. EU-Andorra agreement on the automatic exchange of financial account information: Amending Protocol

   ✦ AI The proposal concerns an Amending Protocol to the EU-Andorra agreement on the automatic exchange of financial account information, aiming to improve international tax compliance. Parliament adopted its position approving the conclusion of the Amending Protocol, meaning it gives its consent to the agreement. The protocol updates the agreement to align with the revised Common Reporting Standard and EU data protection rules, and the changes apply from 1 January 2026.

   Economy & single marketForeign affairs

   13 Nov 2025 · New laws · report by Kinga Kollár · consultation · voted 11:59 · A-10-2025-0199 · 2025/0224

   Adopted 605–29–0 · by an overwhelming majority
10. EU-San Marino agreement on the automatic exchange of financial account information: Amending Protocol

    ✦ AI Parliament approved the Amending Protocol to the EU-San Marino agreement on the automatic exchange of financial account information, which aims to improve international tax compliance. The protocol updates the agreement to align with the revised Common Reporting Standard and EU rules, extending the exchange to electronic money and central bank digital currencies. It also updates data protection references to the GDPR and adds safeguards for personal data, as San Marino lacks an adequacy decision. Parliament asks to be involved earlier in the process and to have more time for its opinion next time.

    Economy & single marketForeign affairs

    13 Nov 2025 · New laws · report by Kinga Kollár · consultation · voted 12:00 · A-10-2025-0200 · 2025/0215

    Adopted 606–26–1 · by an overwhelming majority
11. EU-Monaco agreement on the automatic exchange of financial account information: Amending Protocol

    ✦ AI Parliament approved the conclusion of the Amending Protocol to the EU-Monaco agreement on the automatic exchange of financial account information for tax purposes. The protocol updates the agreement to align with the revised OECD Common Reporting Standard and EU rules, extending the exchange to electronic money and central bank digital currencies. It also updates data protection references to the GDPR and adds safeguards for personal data, as Monaco lacks an adequacy decision. Parliament's approval allows the Council to adopt the decision concluding the agreement.

    Economy & single marketForeign affairs

    13 Nov 2025 · New laws · report by Kinga Kollár · consultation · voted 12:00 · A-10-2025-0198 · 2025/0219

    Adopted 610–26–1 · by an overwhelming majority
12. EU-Liechtenstein agreement on the automatic exchange of financial account information: Amending Protocol

    ✦ AI Parliament approved the Amending Protocol to the EU-Liechtenstein agreement on the automatic exchange of financial account information, which updates the 2015 agreement to align with the revised Common Reporting Standard and EU rules, and replaces outdated data protection references with the GDPR. The decision means the Council can now adopt the agreement, improving tax cooperation and the fight against tax evasion and money laundering between member states and Liechtenstein. Parliament asks to be involved earlier in such processes and to have more time to prepare its opinion next time.

    Economy & single marketForeign affairs

    13 Nov 2025 · New laws · report by Kinga Kollár · consultation · voted 12:00 · A-10-2025-0201 · 2025/0214

    Adopted 611–26–1 · by an overwhelming majority
13. EU-Switzerland agreement on the automatic exchange of financial account information: Amending Protocol

    ✦ AI Parliament approved the Amending Protocol to the EU-Switzerland agreement on the automatic exchange of financial account information, which aims to improve international tax compliance. The protocol updates the agreement to align with the revised Common Reporting Standard, extends mutual assistance to VAT recovery, and updates data protection references. Parliament urges member states and Switzerland to explore extending mutual assistance to other tax claims within four years.

    Economy & single marketForeign affairs

    13 Nov 2025 · New laws · report by Kinga Kollár · consultation · voted 12:01 · A-10-2025-0202 · 2025/0199

    Adopted 605–26–2 · by an overwhelming majority
14. The role of simple tax rules and tax fragmentation in European competitiveness

    ✦ AI Parliament adopted a resolution on the role of simple tax rules and tax fragmentation in European competitiveness. The text calls for reducing regulatory and administrative burdens, especially for small and medium-sized enterprises, and for digitalising tax administration. It also stresses the need for strengthened cooperation between member states to tackle tax evasion and aggressive tax planning.

    Economy & single market

    9 Oct 2025 · Resolutions · report by Michalis Hadjipantela · voted 13:13 · A-10-2025-0155 · 2024/2118

    Adopted 499–66–53 · by an overwhelming majority
15. VAT: taxable persons, special scheme and special arrangements for declaration and payment, relating to distance sales of imported goods

    ✦ AI The draft law updates VAT rules for platforms and suppliers facilitating distance sales of imported goods, making them liable for import VAT if they do not use the import one-stop-shop (IOSS). Parliament adopted its position approving the Council draft, meaning it agrees with the proposed changes. Parliament calls on the Council to notify it if it intends to depart from the approved text and to consult again if it makes substantial amendments.

    Economy & single market

    8 Jul 2025 · New laws · report by Ľudovít Ódor · consultation · voted 13:41 · A-10-2025-0119 · 2023/0158

    Adopted 623–26–28 · by an overwhelming majority
16. VAT: rules for the digital age

    ✦ AI Parliament approved the Council's draft directive updating EU value-added tax (VAT) rules for the digital age. The directive introduces real-time digital reporting based on e-invoicing, updates VAT rules for the platform economy, and creates a single VAT registration for cross-border sales to consumers. Parliament asks the Council to notify it if the Council intends to depart from the approved text and to consult Parliament again on any substantial amendments.

    Economy & single marketDigital, AI & data

    12 Feb 2025 · New laws · report by Ľudovít Ódor · consultation · voted 12:07 · A-10-2025-0001 · 2022/0407

    Adopted 589–42–10 · by an overwhelming majority
17. Administrative cooperation in the field of taxation

    ✦ AI The proposal updates EU rules on administrative cooperation in taxation to simplify reporting for multinational groups under the global minimum tax directive. Parliament approved the proposal, backing a central filing system and a standard form to reduce administrative burden. It asks the Council to notify Parliament if it departs from the approved text and to consult it again on substantial amendments.

    Economy & single market

    12 Feb 2025 · New laws · report by Aurore Lalucq · consultation · voted 12:08 · A-10-2025-0002 · 2024/0276

    Adopted 608–33–8 · by an overwhelming majority
18. Electronic value added tax exemption certificate

    ✦ AI The proposal replaces the paper value added tax exemption certificate with an electronic version for transactions such as diplomatic supplies and NATO forces. Parliament adopted its position approving the Commission proposal, meaning it backs the move to a digital certificate. Parliament asks the Council to notify it if it intends to depart from the approved text and to consult it again on substantial amendments.

    Economy & single market

    14 Nov 2024 · New laws · report by Aurore Lalucq · consultation · voted 11:22 · A-10-2024-0012 · 2024/0152

    Adopted 621–10–11 · by an overwhelming majority
19. Faster and Safer Relief of Excess Withholding Taxes

    ✦ AI 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.

    Economy & single market

    14 Nov 2024 · New laws · report by Herbert Dorfmann · consultation · voted 11:23 · A-10-2024-0011 · 2023/0187

    Adopted 555–48–42 · by an overwhelming majority

Dossiers involved · latest vote first

1. 2026/2819 Certification methodologies for carbon farming activities 20 Oct 2026 · 1 vote
2. 2025/2210 The EU’s approach to corporate tax policy in a changing international environment 6 Oct 2026 · 1 vote
3. 2025/2211 Feasibility of a 28th tax regime and its potential to support EU competitiveness 9 Jul 2026 · 1 vote
4. 2024/2117 A coherent tax framework for the EU’s financial sector 7 Jul 2026 · 1 vote
5. 2025/0348 European Public Prosecutor’s Office (EPPO) and European Anti-Fraud Office (OLAF): access to VAT information at Union level 17 Jun 2026 · 1 vote
6. 2025/0580 Structure and rates of excise duty applied to tobacco and tobacco related products (recast) 17 Jun 2026 · 1 vote
7. 2025/0581 General arrangements for excise duty applied to tobacco and tobacco related products 17 Jun 2026 · 1 vote
8. 2023/0321 Business in Europe: Framework for Income Taxation (BEFIT) 13 Nov 2025 · 1 vote
9. 2025/0199 EU-Switzerland agreement on the automatic exchange of financial account information: Amending Protocol 13 Nov 2025 · 1 vote
10. 2025/0214 EU-Liechtenstein agreement on the automatic exchange of financial account information: Amending Protocol 13 Nov 2025 · 1 vote
11. 2025/0215 EU-San Marino agreement on the automatic exchange of financial account information: Amending Protocol 13 Nov 2025 · 1 vote
12. 2025/0219 EU-Monaco agreement on the automatic exchange of financial account information: Amending Protocol 13 Nov 2025 · 1 vote

Who backs what

How each group's majority voted on the 19 most recent final roll-call votes about taxation.

With the result = share of these votes where the group's position matched the outcome (For an adopted text, Against a rejected one). The other columns count the votes by the group's position; Split = no position had a majority among its members. Non-attached members have no group line.

The latest final votes, group by group

Each group's majority position: For, Against, Abstained, or Split. — = the group did not vote.