Decision

Establishing a Head Office Tax system for micro, small and medium-sized enterprises, and amending Directive 2011/16/EU

Effect: Passed
Result: 443 for · 110 against · 51 abstained roll call
Date: 10 April 2024, 19:16
Kind: New EU law · Consultation

More facts (7)

Margin: by a large majority
Text: Report A-9-2024-0064
Dossier: 2023-0320
Source: Committee report by Lídia Pereira
Votes: 1 vote · 1 roll call
Sitting: Wednesday 10 April 2024
Final vote: 166939

Margin: by a large majority
Text: Report A-9-2024-0064
Dossier: 2023-0320
Source: Committee report by Lídia Pereira
Votes: 1 vote · 1 roll call
Sitting: Wednesday 10 April 2024
Final vote: 166939

Cite this page Roll-call results (EP)

Link to this page

Votes on this decision

Members on the final vote

Result

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

Passed by a large majority.

Parliament adopted its position on the law.

Backed by Greens, S&D, Renew and EPP; opposed by The Left, ECR and ESN; Patriots mostly abstained.

Groups

Members counted in their current group: the view with groups at the date of the vote is not available right now.

Members’ votes by their current group. Majority: the most common position. Clear line: a position with at least two thirds of the group’s votes, otherwise Divided.
Group	For	Against	Abst.	Majority line	Clear line
The Left	For 1	Against 11	Abst. 0	Majority line Against	Clear line Against
Greens	For 27	Against 0	Abst. 2	Majority line For	Clear line For
S&D	For 59	Against 2	Abst. 0	Majority line For	Clear line For
Renew	For 35	Against 0	Abst. 2	Majority line For	Clear line For
EPP	For 77	Against 2	Abst. 0	Majority line For	Clear line For
ECR	For 4	Against 21	Abst. 0	Majority line Against	Clear line Against
Patriots	For 3	Against 4	Abst. 19	Majority line Abstained	Clear line Abstained
ESN	For 0	Against 4	Abst. 0	Majority line Against	Clear line Against
No group	For 2	Against 3	Abst. 0	Majority line Against	Clear line Divided

Voted against their group, 0

Members who voted otherwise than a clear line (at least two thirds of the votes cast) of their group — groups as of today: the view with groups at the date of the vote is not available right now.

Nobody voted against a clear line of their group.

Countries

The final vote by national delegation.

The breakdown by country is not available right now.

Members

Each member’s recorded position on the final roll call — groups as of today: the view with groups at the date of the vote is not available right now.

Show all 604 members

Debate speakers and how they voted

The debate speakers are not available right now.

All votes on this decision, 1

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.	Vote	Recorded	Result	Requested by
1	Final vote A9-0064/2024 – Lídia Pereira – Commission proposal	Roll call	443 for, 110 against, 51 abstained Adopted

Text

The text voted on.

Report A-9-2024-0064

Dossier

Where the dossier stands and its other decisions in plenary.

2023/0320(CNS) · Consultation procedure

Establishing a Head Office Tax system for micro, small and medium sized enterprises, and amending Directive 2011/16/EU

Parliament gave its opinion on 10 April 2024. The Council takes the final decision.

Show the 5 steps of the dossier

Referred to committee · 11 December 2023 (done)
Committee work · Report adopted 22 February 2024 (done)
Tabled for plenary · 28 February 2024 (done)
Plenary vote · Adopted 10 April 2024 (done)
Adopted by the Council (to come)

Lead committee: ECON · Rapporteur: Lídia PEREIRA (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/2024-04-10/29
Official sources: Roll-call votes, sitting of 10 April 2024 (European Parliament)
Results of votes, sitting of 10 April 2024 (European Parliament)
Data source: EP Open Data API: decisions of the sitting MTG-PL-2024-04-10
Licensed CC BY 4.0.
Retrieved: 25 September 2026

Cite as

European Parliament (2024). “Establishing a Head Office Tax system for micro, small and medium-sized enterprises, and amending Directive 2011/16/EU”. Decision, 10 April 2024. votingId 166939, document A-9-2024-0064, reference 2023-0320. EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/decisions/2024-04-10/29 (retrieved 25 September 2026). Official sources: Roll-call votes, sitting of 10 April 2024 (European Parliament), https://www.europarl.europa.eu/doceo/document/PV-10-2024-04-10-RCV_EN.html; Results of votes, sitting of 10 April 2024 (European Parliament), https://www.europarl.europa.eu/doceo/document/PV-10-2024-04-10-VOT_EN.html. Data: EP Open Data API: decisions of the sitting MTG-PL-2024-04-10, https://data.europarl.europa.eu/api/v2/meetings/MTG-PL-2024-04-10/decisions?format=application%2Fld%2Bjson (CC BY 4.0).

BibTeX

@misc{epw-decision-2024-04-10-29,
  author = {{European Parliament}},
  title = {{Establishing a Head Office Tax system for micro, small and medium-sized enterprises, and amending Directive 2011/16/EU}},
  year = {2024},
  date = {2024-04-10},
  howpublished = {\url{https://news.eu-parl.st-solutions.dev/decisions/2024-04-10/29}},
  url = {https://news.eu-parl.st-solutions.dev/decisions/2024-04-10/29},
  urldate = {2026-09-25},
  publisher = {EU Parl Watch Research},
  note = {Decision. votingId 166939, document A-9-2024-0064, reference 2023-0320. Official source: https://www.europarl.europa.eu/doceo/document/PV-10-2024-04-10-RCV\_EN.html, https://www.europarl.europa.eu/doceo/document/PV-10-2024-04-10-VOT\_EN.html. Data: EP Open Data API: decisions of the sitting MTG-PL-2024-04-10 (CC BY 4.0)}
}