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

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?members=all (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).

@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?members=all}},
  url = {https://news.eu-parl.st-solutions.dev/decisions/2024-04-10/29?members=all},
  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)}
}