BETA


2015/2566(RSO) Decision on setting up a special committee on tax rulings and other measures similar in nature or effect, its powers, numerical strength and term of office

Progress: Procedure completed

Legal Basis:
RoP 207-p1

Events

2015/02/12
   EP - Results of vote in Parliament
2015/02/12
   EP - Decision by Parliament
Details

The European Parliament decided by 612 votes to 19, with 23 abstentions, to set up a special committee on tax rulings and other measures similar in nature or effect, its powers, numerical strength and term of office. Its aim is to examine practice in the application of EU state aid and taxation law in relation to tax rulings and other measures similar in nature or effect issued by Member States, if such practice appears to be the act of a Member State or the Commission.

Parliament recalled the obligation of all Member States under EU taxation rules to communicate to other Member States, by spontaneous exchange, information on tax rulings , in particular if there may be a loss of tax in another Member State or a saving of tax may result from artificial transfers of profits within groups of enterprises.

The special committee shall analyse and examine:

the application of Article 107(1) of the Treaty on the Functioning of the European Union (TFEU) regarding tax rulings and other measures similar in nature or effect issued by Member States since 1 January 1991; the Commission's practice of keeping under constant review, pursuant to Article 108 TFEU, all systems of aid existing in Member States, proposing to the Member States appropriate measures required by the progressive development or by the functioning of the internal market, checking whether aid granted by a State or through State resources is compatible with the internal market and not misused; compliance by Member States since 1 January 1991 with obligations set out in Council Regulation (EC) No 659/1999 regarding the obligation to cooperate and provide all necessary documents; compliance with the obligations set out in Council Directive 77/799/EEC and Council Directive 2011/16/EU regarding communication by Member States to other Member States, by spontaneous exchange, of information on tax rulings; compliance by the Member States with the principle of sincere cooperation enshrined in Article 4(3) of the Treaty on European Union, such as fulfilment of the obligations to facilitate the achievement of the Union's tasks and to refrain from any measure which could jeopardise the attainment of the Union's objectives, given the alleged large scale of aggressive tax planning facilitated by Member States; the third-country dimension of aggressive tax planning carried out by companies established or incorporated in the Member States, as well as the exchange of information with third countries in this respect.

The special committee shall have 45 members. Its term of office shall be 6 months , beginning on 12 February 2015.

Documents
2015/02/12
   EP - End of procedure in Parliament
2015/02/11
   EP - Motion for a resolution
Documents

Documents

Activities

Votes

B8-0169/2015 - Am 1 #

2015/02/12 Outcome: +: 577, -: 76, 0: 2
DE FR IT ES RO EL PT HU AT SE NL CZ BE BG PL IE HR LT LU FI EE CY SI SK LV MT DK GB
Total
81
67
64
50
29
20
19
20
17
17
22
19
18
13
47
10
11
9
6
10
6
6
7
12
5
4
9
56
icon: PPE PPE
197
2

Luxembourg PPE

3

Estonia PPE

For (1)

1

Denmark PPE

For (1)

1
icon: S&D S&D
170

Netherlands S&D

2
3

Ireland S&D

For (1)

1

Croatia S&D

2

Lithuania S&D

1

Luxembourg S&D

For (1)

1

Finland S&D

1

Estonia S&D

For (1)

1

Cyprus S&D

2
3

Latvia S&D

1

Malta S&D

2
icon: ALDE ALDE
56

Germany ALDE

2

Romania ALDE

3

Austria ALDE

For (1)

1
3

Ireland ALDE

For (1)

1

Croatia ALDE

2

Lithuania ALDE

2

Luxembourg ALDE

For (1)

1

Finland ALDE

2

Estonia ALDE

3

Slovenia ALDE

Abstain (1)

1

Denmark ALDE

For (1)

1

United Kingdom ALDE

1
icon: Verts/ALE Verts/ALE
47

Hungary Verts/ALE

2

Austria Verts/ALE

3

Sweden Verts/ALE

3

Netherlands Verts/ALE

2

Belgium Verts/ALE

2

Croatia Verts/ALE

For (1)

1

Lithuania Verts/ALE

For (1)

1

Luxembourg Verts/ALE

For (1)

1

Finland Verts/ALE

For (1)

1

Estonia Verts/ALE

For (1)

1

Slovenia Verts/ALE

For (1)

1

Latvia Verts/ALE

1

Denmark Verts/ALE

For (1)

1

United Kingdom Verts/ALE

5
icon: GUE/NGL GUE/NGL
46

France GUE/NGL

2

Sweden GUE/NGL

For (1)

1

Netherlands GUE/NGL

3

Czechia GUE/NGL

2

Finland GUE/NGL

For (1)

1

Cyprus GUE/NGL

2

United Kingdom GUE/NGL

1
icon: NI NI
46

Germany NI

2

Hungary NI

For (1)

Abstain (1)

2

Netherlands NI

3

Belgium NI

For (1)

1
2

United Kingdom NI

Against (1)

1
icon: EFDD EFDD
32

France EFDD

1

Sweden EFDD

Against (1)

1

Czechia EFDD

Against (1)

1

Poland EFDD

1

Lithuania EFDD

2
icon: ECR ECR
60

Greece ECR

For (1)

1

Netherlands ECR

Against (1)

1

Czechia ECR

2

Bulgaria ECR

Against (1)

1

Croatia ECR

Against (1)

1

Lithuania ECR

Against (1)

1

Finland ECR

2

B8-0169/2015 - décision #

2015/02/12 Outcome: +: 612, 0: 23, -: 19
DE IT FR ES PL GB RO NL HU BE CZ AT PT SE EL BG HR SK IE FI LT DK LU EE SI LV CY MT
Total
82
64
67
50
47
56
29
22
19
18
19
17
19
17
20
13
11
11
10
10
9
9
6
6
7
5
6
4
icon: PPE PPE
198
2

Denmark PPE

For (1)

1

Luxembourg PPE

3

Estonia PPE

For (1)

1
icon: S&D S&D
169

Netherlands S&D

2
3

Croatia S&D

2
3

Ireland S&D

For (1)

1

Finland S&D

1

Lithuania S&D

1

Luxembourg S&D

For (1)

1

Estonia S&D

For (1)

1

Latvia S&D

1

Cyprus S&D

2

Malta S&D

2
icon: ECR ECR
59

Netherlands ECR

For (1)

1

Czechia ECR

2

Greece ECR

For (1)

1

Bulgaria ECR

1

Croatia ECR

For (1)

1

Slovakia ECR

2

Finland ECR

2

Lithuania ECR

1
icon: ALDE ALDE
56

Germany ALDE

2

United Kingdom ALDE

1

Romania ALDE

3
3

Austria ALDE

For (1)

1

Croatia ALDE

2

Ireland ALDE

For (1)

1

Finland ALDE

2

Lithuania ALDE

2

Denmark ALDE

For (1)

1

Luxembourg ALDE

For (1)

1

Estonia ALDE

3

Slovenia ALDE

Abstain (1)

1
icon: Verts/ALE Verts/ALE
47

United Kingdom Verts/ALE

5

Netherlands Verts/ALE

2

Hungary Verts/ALE

2

Belgium Verts/ALE

2

Austria Verts/ALE

3

Sweden Verts/ALE

3

Croatia Verts/ALE

For (1)

1

Finland Verts/ALE

For (1)

1

Lithuania Verts/ALE

For (1)

1

Denmark Verts/ALE

For (1)

1

Luxembourg Verts/ALE

For (1)

1

Estonia Verts/ALE

For (1)

1

Slovenia Verts/ALE

For (1)

1

Latvia Verts/ALE

1
icon: GUE/NGL GUE/NGL
46

France GUE/NGL

2

United Kingdom GUE/NGL

1

Netherlands GUE/NGL

3

Czechia GUE/NGL

2

Portugal GUE/NGL

For (1)

4

Sweden GUE/NGL

For (1)

1

Finland GUE/NGL

For (1)

1

Cyprus GUE/NGL

2
icon: NI NI
46

Germany NI

For (1)

Against (1)

2

Poland NI

2

United Kingdom NI

For (1)

1

Netherlands NI

3

Hungary NI

2

Belgium NI

For (1)

1
icon: EFDD EFDD
32

France EFDD

1

Poland EFDD

1

Czechia EFDD

Against (1)

1

Sweden EFDD

Against (1)

1

Lithuania EFDD

2

History

(these mark the time of scraping, not the official date of the change)

docs/0/docs/0/url
Old
http://www.europarl.europa.eu/doceo/document/B-8-2015-0169_EN.html
New
https://www.europarl.europa.eu/doceo/document/B-8-2015-0169_EN.html
events/1
date
2015-02-12T00:00:00
type
Decision by Parliament
body
EP
docs
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summary
events/1
date
2015-02-12T00:00:00
type
Decision by Parliament, 1st reading/single reading
body
EP
docs
url: http://www.europarl.europa.eu/doceo/document/TA-8-2015-0039_EN.html title: T8-0039/2015
summary
docs/0/docs/0/url
Old
http://www.europarl.europa.eu/sides/getDoc.do?type=MOTION&reference=B8-2015-0169&language=EN
New
http://www.europarl.europa.eu/doceo/document/B-8-2015-0169_EN.html
events/1/docs/0/url
Old
http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P8-TA-2015-0039
New
http://www.europarl.europa.eu/doceo/document/TA-8-2015-0039_EN.html
activities
  • date: 2015-02-12T00:00:00 docs: url: http://www.europarl.europa.eu/oeil/popups/sda.do?id=25308&l=en type: Results of vote in Parliament title: Results of vote in Parliament url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P8-TA-2015-0039 type: Decision by Parliament, 1st reading/single reading title: T8-0039/2015 body: EP type: Results of vote in Parliament
committees
    docs
    • date: 2015-02-11T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=MOTION&reference=B8-2015-0169&language=EN title: B8-0169/2015 type: Motion for a resolution body: EP
    events
    • date: 2015-02-12T00:00:00 type: Results of vote in Parliament body: EP docs: url: https://oeil.secure.europarl.europa.eu/oeil/popups/sda.do?id=25308&l=en title: Results of vote in Parliament
    • date: 2015-02-12T00:00:00 type: Decision by Parliament, 1st reading/single reading body: EP docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P8-TA-2015-0039 title: T8-0039/2015 summary: The European Parliament decided by 612 votes to 19, with 23 abstentions, to set up a special committee on tax rulings and other measures similar in nature or effect, its powers, numerical strength and term of office. Its aim is to examine practice in the application of EU state aid and taxation law in relation to tax rulings and other measures similar in nature or effect issued by Member States, if such practice appears to be the act of a Member State or the Commission. Parliament recalled the obligation of all Member States under EU taxation rules to communicate to other Member States, by spontaneous exchange, information on tax rulings , in particular if there may be a loss of tax in another Member State or a saving of tax may result from artificial transfers of profits within groups of enterprises. The special committee shall analyse and examine: the application of Article 107(1) of the Treaty on the Functioning of the European Union (TFEU) regarding tax rulings and other measures similar in nature or effect issued by Member States since 1 January 1991; the Commission's practice of keeping under constant review, pursuant to Article 108 TFEU, all systems of aid existing in Member States, proposing to the Member States appropriate measures required by the progressive development or by the functioning of the internal market, checking whether aid granted by a State or through State resources is compatible with the internal market and not misused; compliance by Member States since 1 January 1991 with obligations set out in Council Regulation (EC) No 659/1999 regarding the obligation to cooperate and provide all necessary documents; compliance with the obligations set out in Council Directive 77/799/EEC and Council Directive 2011/16/EU regarding communication by Member States to other Member States, by spontaneous exchange, of information on tax rulings; compliance by the Member States with the principle of sincere cooperation enshrined in Article 4(3) of the Treaty on European Union, such as fulfilment of the obligations to facilitate the achievement of the Union's tasks and to refrain from any measure which could jeopardise the attainment of the Union's objectives, given the alleged large scale of aggressive tax planning facilitated by Member States; the third-country dimension of aggressive tax planning carried out by companies established or incorporated in the Member States, as well as the exchange of information with third countries in this respect. The special committee shall have 45 members. Its term of office shall be 6 months , beginning on 12 February 2015.
    • date: 2015-02-12T00:00:00 type: End of procedure in Parliament body: EP
    links
    other
      procedure/legal_basis/0
      Rules of Procedure EP 207-p1
      procedure/legal_basis/0
      Rules of Procedure of the European Parliament EP 197-p1
      procedure/subject
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      • 8.40.01.06 Committees, interparliamentary delegations
      New
      8.40.01.06
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      Old
      Parliament organisation
      New
      • Parliament organisation
      • See also 2015/2575(RSO)
      procedure/summary
      • See also
      activities/0/docs/0
      url
      http://www.europarl.europa.eu/oeil/popups/sda.do?id=25308&l=en
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      Results of vote in Parliament
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      • url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P8-TA-2015-0039 type: Decision by Parliament, 1st reading/single reading title: T8-0039/2015
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      Vote scheduled
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      Decision by Parliament, 1st reading/single reading
      procedure/stage_reached
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      Awaiting Parliament 1st reading / single reading / budget 1st stage
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      procedure/title
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      Setting up a special committee on tax rulings and other measures similar in its nature or effect
      New
      Decision on setting up a special committee on tax rulings and other measures similar in nature or effect, its powers, numerical strength and term of office
      activities/0/type
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      Vote in plenary scheduled
      New
      Vote scheduled
      procedure/summary
      • See also
      activities
      • date: 2015-02-12T00:00:00 body: EP type: Vote in plenary scheduled
      committees
        links
        other
          procedure
          reference
          2015/2566(RSO)
          title
          Setting up a special committee on tax rulings and other measures similar in its nature or effect
          legal_basis
          Rules of Procedure of the European Parliament EP 197-p1
          stage_reached
          Awaiting Parliament 1st reading / single reading / budget 1st stage
          subtype
          Parliament organisation
          type
          RSO - Internal organisation decisions
          subject
          8.40.01.06 Committees, interparliamentary delegations