Reform of Corporate Taxation Rules in the EU

by name voted on 12.12.2023

Summary

The resolution calls for reforming EU corporate taxation to fight tax avoidance, simplify rules for SMEs through initiatives like BEFIT, and implement global minimum tax standards.

9 12.12.2023

Other

economy

finance

taxation

european union

business and competition

simplification of legislation

public finance and budget policy

Key points

The resolution emphasizes fighting aggressive tax planning and evasion to protect the stability of tax revenues and market integrity.
There is an urgent call to reduce the high compliance costs for SMEs, which currently spend a much higher percentage of their taxes on administration than large corporations.
The implementation of the Pillar Two directive is supported to ensure a global minimum corporate tax rate of 15%.
The BEFIT initiative is highlighted as a key tool to create a single EU corporate tax rulebook and a common tax base.

Vote

PPE

S&D

Renew

Verts/ALE

ECR

ID

NI

The Left

Total

Speeches

1 Speech in total

Pro

Contra

Isabel BENJUMEA BENJUMEA

Isabel BENJUMEA BENJUMEA

PPE

1:26 min

7.18. Further reform of corporate taxation rules (vote)

Documents (PDFs)

DRAFT REPORT on further reform of corporate taxation rules Opinion on further reform of corporate taxation rules REPORT on further reform of corporate taxation rules Further reform of corporate taxation rules

These raw data are provided by the Open Data Portal of the European Union (data.europa.eu) and are licensed under ODC-BY 1.0.