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Decision

Debt-equity bias reduction allowance and limiting the deductibility of interest for corporate income tax purposes

Effect
No final vote
Result
No final vote
Date
16 January 2024, 12:05–12:06
Kind
New EU law · Consultation
More facts (6)
Text
Report A-9-2023-0387
Dossier
2022-0154
Source
Committee report by Luděk Niedermayer
Votes
5 votes · 3 roll calls · 2 amendments
Requested by
The Left (1 roll call) · Greens (1 roll call)
Sitting
Tuesday 16 January 2024
More
Cite this page Results of votes (EP) (opens the official site)
Link to this page
Votes on this decision

Result

The final vote and what it means for this kind of decision.

MEPs decided on 2 amendments (2 rejected) and 1 part of the text voted on separately (1 adopted).

This decision had no final vote on the text; the votes taken are listed under All votes.

Debate speakers and how they voted

The debate speakers are not available right now.

All votes on this decision, 5

In voting order. Result: for–against–abstained (a show of hands has no count). Requested by: the groups that asked for a roll call, a split vote or a separate vote.
No.VoteRecordedResultRequested by
1Amendments by the committee responsible — put to the vote collectively Amendments by the committee responsible – put to the vote collectively Show of hands Adopted
2Amendment 29 Abattement pour la réduction de la distorsion fiscale en faveur de l’endettement et limitation de la déductibilité des intérêts aux fins de l’impôt sur les sociétés - Debt-equity bias reduction allowance and limiting the deductibility of interest for corporate income tax purposes - Freibetrag zur Reduzierung der steuerlichen Begünstigung von Fremd- gegenüber Eigenkapitalfinanzierungen und Begrenzung der Abzugsfähigkeit von Zinsen für Körperschaftsteuerzwecke - A9-0387/2023 - Luděk Niedermayer - Chapitre II - titre - Am 29 Roll call114 for, 362 against, 130 abstained RejectedRequested byroll call: Greens, The Left
3Amendment 30 to Article 4 A9-0387/2023 - Luděk Niedermayer - Article 4 - Am 30S Roll call111 for, 362 against, 126 abstained RejectedRequested byroll call: Greens, The Left
4Separate vote on Article 4 Show of hands Adopted
5Proposition de la Commission A9-0387/2023 - Luděk Niedermayer - Proposition de la Commission Roll call324 for, 132 against, 155 abstained Adopted
Show the other 4 votesShow the other 0 votes
Votes on this decision, continued
No.VoteRecordedResultRequested by
2Amendment 29 Abattement pour la réduction de la distorsion fiscale en faveur de l’endettement et limitation de la déductibilité des intérêts aux fins de l’impôt sur les sociétés - Debt-equity bias reduction allowance and limiting the deductibility of interest for corporate income tax purposes - Freibetrag zur Reduzierung der steuerlichen Begünstigung von Fremd- gegenüber Eigenkapitalfinanzierungen und Begrenzung der Abzugsfähigkeit von Zinsen für Körperschaftsteuerzwecke - A9-0387/2023 - Luděk Niedermayer - Chapitre II - titre - Am 29 Roll call114 for, 362 against, 130 abstained RejectedRequested byroll call: Greens, The Left
3Amendment 30 to Article 4 A9-0387/2023 - Luděk Niedermayer - Article 4 - Am 30S Roll call111 for, 362 against, 126 abstained RejectedRequested byroll call: Greens, The Left
4Separate vote on Article 4 Show of hands Adopted
5Proposition de la Commission A9-0387/2023 - Luděk Niedermayer - Proposition de la Commission Roll call324 for, 132 against, 155 abstained Adopted

Roll calls requested by The Left, Greens.

Text

The text voted on.

Report A-9-2023-0387

Dossier

Where the dossier stands and its other decisions in plenary.

2022/0154(CNS) · Consultation procedure

Laying down rules on a debt-equity bias reduction allowance and on limiting the deductibility of interest for corporate income tax purposes

Parliament gave its opinion on 16 January 2024. The Council takes the final decision.

Show the 5 steps of the dossier
  1. Referred to committee · 9 June 2022 (done)
  2. Committee work · Report adopted 28 November 2023 (done)
  3. Tabled for plenary · 4 December 2023 (done)
  4. Plenary vote · Voted 16 January 2024 (done)
  5. Adopted by the Council (to come)

Lead committee: ECON · Rapporteur: Luděk NIEDERMAYER (EPP)

Connections

What this decision touches: the procedural chain, the same text, running issues, votes that split the chamber the same way.

No connections found for this decision.

Sources & citation

Where the facts on this page come from, and how to cite it.

Permalink
https://news.eu-parl.st-solutions.dev/decisions/2024-01-16/5
Official source
Data source
Licensed CC BY 4.0.
Retrieved
25 September 2026

Cite as

European Parliament (2024). “Debt-equity bias reduction allowance and limiting the deductibility of interest for corporate income tax purposes”. Decision, 16 January 2024. document A-9-2023-0387, reference 2022-0154. EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/decisions/2024-01-16/5 (retrieved 25 September 2026). Official source: Results of votes, sitting of 16 January 2024 (European Parliament), https://www.europarl.europa.eu/doceo/document/PV-10-2024-01-16-VOT_EN.html. Data: EP Open Data API: decisions of the sitting MTG-PL-2024-01-16, https://data.europarl.europa.eu/api/v2/meetings/MTG-PL-2024-01-16/decisions?format=application%2Fld%2Bjson (CC BY 4.0).
BibTeX 
@misc{epw-decision-2024-01-16-5,
  author = {{European Parliament}},
  title = {{Debt-equity bias reduction allowance and limiting the deductibility of interest for corporate income tax purposes}},
  year = {2024},
  date = {2024-01-16},
  howpublished = {\url{https://news.eu-parl.st-solutions.dev/decisions/2024-01-16/5}},
  url = {https://news.eu-parl.st-solutions.dev/decisions/2024-01-16/5},
  urldate = {2026-09-25},
  publisher = {EU Parl Watch Research},
  note = {Decision. document A-9-2023-0387, reference 2022-0154. Official source: https://www.europarl.europa.eu/doceo/document/PV-10-2024-01-16-VOT\_EN.html. Data: EP Open Data API: decisions of the sitting MTG-PL-2024-01-16 (CC BY 4.0)}
}