Decision
Faster and Safer Relief of Excess Withholding Taxes
- Effect
- Passed
- Result
- 555 for · 48 against · 42 abstained roll call
- Date
- 14 November 2024, 11:23
- Kind
- New EU law · Consultation
More facts (8)
- Margin
- by an overwhelming majority
- Dossier
- 2023/0187(CNS)
- Source
- Committee report by Herbert Dorfmann
- Topics
- Economy & single market Assigned by a model, not checked by hand.
- Votes
- 1 vote · 1 roll call
- Sitting
- Thursday 14 November 2024
- Final vote
- 170381
Result
The final vote and what it means for this kind of decision.
Final vote: 555 for, 48 against, 42 abstained (roll call).
Passed by an overwhelming majority.
Parliament adopted its position on the law.
Backed by Greens, S&D, Renew, EPP, ECR and Patriots; opposed by The Left; ESN mostly abstained.
Groups
| Group | For | Against | Abst. | No vote | Majority line | Clear line | Cohesion | Bar |
|---|---|---|---|---|---|---|---|---|
| The Left | For 1 | Against 36 | Abst. 5 | No vote 4 of 46 | Majority line Against | Clear line Against | Cohesion 0.79 | |
| Greens | For 47 | Against 0 | Abst. 2 | No vote 4 of 53 | Majority line For | Clear line For | Cohesion 0.94 | |
| S&D | For 120 | Against 0 | Abst. 0 | No vote 16 of 136 | Majority line For | Clear line For | Cohesion 1.00 | |
| Renew | For 73 | Against 0 | Abst. 0 | No vote 4 of 77 | Majority line For | Clear line For | Cohesion 1.00 | |
| EPP | For 170 | Against 0 | Abst. 0 | No vote 18 of 188 | Majority line For | Clear line For | Cohesion 1.00 | |
| ECR | For 65 | Against 0 | Abst. 1 | No vote 12 of 78 | Majority line For | Clear line For | Cohesion 0.98 | |
| Patriots | For 62 | Against 7 | Abst. 12 | No vote 5 of 86 | Majority line For | Clear line For | Cohesion 0.65 | |
| ESN | For 0 | Against 1 | Abst. 19 | No vote 5 of 25 | Majority line Abstained | Clear line Abstained | Cohesion 0.93 | |
| No group | For 17 | Against 4 | Abst. 3 | No vote 6 of 30 | Majority line — | Clear line No line | Cohesion — |
Members who changed group are counted in the group of the day: Branko GRIMS changed group, Diego SOLIER changed group, Elena YONCHEVA changed group, Elisabetta GUALMINI changed group, Ewa ZAJĄCZKOWSKA-HERNIK changed group, Fernand KARTHEISER changed group, Jessika VAN LEEUWEN changed group, Laurent CASTILLO changed group, Lukas SIEPER changed group, Malika SOREL changed group, Milan MAZUREK changed group, Nikola BARTŮŠEK changed group, Nikolas FARANTOURIS changed group, Nora JUNCO GARCÍA changed group, Pina PICIERNO changed group, Roberto VANNACCI changed group, Sander SMIT changed group, Taner KABILOV changed group.
Voted against their group, 29
Members who voted otherwise than a clear line (at least two thirds of the votes cast, at least 10 members voting) of the group they sat in that day. A group without a clear line is divided and not counted.
The Left line Against · 1 voted for, 5 abstained of 42 who voted
Voted for (1)
- Younous OMARJEE France
Abstained (5)
- Elena KOUNTOURA Greece
- Kathleen FUNCHION Ireland
- Konstantinos ARVANITIS Greece
- Lynn BOYLAN Ireland
- Nikos PAPPAS Greece
Greens line For · 2 abstained of 49 who voted
Abstained (2)
- Ana MIRANDA PAZ Spain
- Vicent MARZÀ IBÁÑEZ Spain
ECR line For · 1 abstained of 66 who voted
Abstained (1)
- Emmanouil FRAGKOS Greece
Patriots line For · 7 voted against, 12 abstained of 81 who voted
Voted against (7)
- Elisabeth DIERINGER Austria
- Filip TUREK Czechia
- Georg MAYER Austria
- Gerald HAUSER Austria
- Harald VILIMSKY Austria
- Petra STEGER Austria
- Roman HAIDER Austria
Abstained (12)
- Anders VISTISEN Denmark
- Anna BRYŁKA Poland
- António TÂNGER CORRÊA Portugal
- Hermann TERTSCH Spain
- Jorge BUXADÉ VILLALBA Spain
- Jorge MARTÍN FRÍAS Spain
- Juan Carlos GIRAUTA VIDAL Spain
- Margarita DE LA PISA CARRIÓN Spain
- Mireia BORRÁS PABÓN Spain
- Tiago MOREIRA DE SÁ Portugal
- Tomasz BUCZEK Poland
- Vilis KRIŠTOPANS Latvia
ESN line Abstained · 1 voted for or against of 20 who voted
Voted for or against (1)
- Ivan DAVID Czechia
Countries
The final vote by national delegation.
Votes by country (27 delegations)
| Country | For | Against | Abst. | No vote | Cohesion |
|---|---|---|---|---|---|
| Austria | 12 | 6 | 0 | 2 | 0.50 |
| Belgium | 20 | 2 | 0 | 0 | 0.86 |
| Bulgaria | 10 | 0 | 3 | 4 | 0.65 |
| Cyprus | 2 | 1 | 0 | 3 | — |
| Czechia | 15 | 4 | 0 | 2 | 0.68 |
| Germany | 72 | 4 | 10 | 10 | 0.76 |
| Denmark | 13 | 1 | 1 | 0 | 0.80 |
| Estonia | 5 | 0 | 0 | 2 | — |
| Spain | 42 | 3 | 8 | 7 | 0.69 |
| Finland | 12 | 2 | 0 | 1 | 0.79 |
| France | 66 | 7 | 1 | 7 | 0.84 |
| Greece | 10 | 2 | 5 | 4 | 0.38 |
| Croatia | 10 | 0 | 0 | 2 | 1.00 |
| Hungary | 18 | 0 | 1 | 2 | 0.92 |
| Ireland | 9 | 1 | 2 | 2 | 0.63 |
| Italy | 59 | 10 | 0 | 7 | 0.78 |
| Lithuania | 9 | 0 | 1 | 1 | 0.85 |
| Luxembourg | 6 | 0 | 0 | 0 | — |
| Latvia | 6 | 0 | 1 | 2 | — |
| Malta | 5 | 0 | 0 | 1 | — |
| Netherlands | 30 | 1 | 0 | 0 | 0.95 |
| Poland | 46 | 0 | 5 | 2 | 0.85 |
| Portugal | 17 | 2 | 2 | 0 | 0.71 |
| Romania | 21 | 0 | 0 | 12 | 1.00 |
| Sweden | 19 | 2 | 0 | 0 | 0.86 |
| Slovenia | 8 | 0 | 0 | 1 | — |
| Slovakia | 13 | 0 | 2 | 0 | 0.80 |
Members
Each member’s recorded position on the final roll call, in the group they sat in that day. Filter by country, group, position or name.
Debate speakers and how they voted
No plenary speech is linked to this dossier.
All votes on this decision, 1
| No. | Vote | Recorded | Result | Requested by |
|---|---|---|---|---|
| 1 | Final vote A10-0011/2024 – Herbert Dorfmann – Commission proposal to the Council | Roll call | 555 for, 48 against, 42 abstained Adopted |
Text
The text voted on.
AI: What this vote decides Written by AI from the official text — check the source
Parliament approved the Council's draft directive on faster and safer relief of excess withholding taxes, which introduces a common EU digital tax residence certificate and two fast-track procedures for tax refunds.
The directive also sets reporting obligations for financial intermediaries and exempts member states with comprehensive relief-at-source systems and small financial markets from certain requirements.
Parliament calls on the Council to notify it if it intends to depart from the approved text and to consult Parliament again if it makes substantial amendments.
AI: The text in short Written by AI from the official text — check the source
Parliament approves the Council draft directive on Faster and Safer Relief of Excess Withholding Taxes, which introduces a common EU digital tax residence certificate and two fast-track procedures for tax relief.
Dossier
Where the dossier stands and its other decisions in plenary.
2023/0187(CNS) · Consultation procedure
Completed: published in the Official Journal on 10 January 2025 and now EU law.
Show the 5 steps of the dossier
- Referred to committee · 16 September 2024 (done)
- Committee work · Report adopted 14 October 2024 (done)
- Tabled for plenary · 22 October 2024 (done)
- Plenary vote · Adopted 14 November 2024 (done)
- Adopted by the Council · 10 January 2025 (done)
Lead committee: ECON · Rapporteur: Herbert DORFMANN (EPP)
Connections
What this decision touches: the procedural chain, the same text, running issues, votes that split the chamber the same way.
Show 1 connection: Other decisions of the part-session on ECON dossiers
Other decisions of the part-session on ECON dossiers
- Decision Electronic value added tax exemption certificate New EU law · report by Aurore Lalucq 14 Nov 2024 Passed
Sources & citation
Where the facts on this page come from, and how to cite it.
- Official sources
- Data source
- Licensed CC BY 4.0.
- Retrieved
- 25 September 2026
Cite as
European Parliament (2024). “Faster and Safer Relief of Excess Withholding Taxes”. Decision, 14 November 2024. votingId 170381, document A-10-2024-0011, reference 2023/0187(CNS). EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/decisions/2024-11-14/3 (retrieved 25 September 2026). Official sources: Roll-call votes, sitting of 14 November 2024 (European Parliament), https://www.europarl.europa.eu/doceo/document/PV-10-2024-11-14-RCV_EN.html; Results of votes, sitting of 14 November 2024 (European Parliament), https://www.europarl.europa.eu/doceo/document/PV-10-2024-11-14-VOT_EN.html. Data: EP Open Data API: decisions of the sitting MTG-PL-2024-11-14, https://data.europarl.europa.eu/api/v2/meetings/MTG-PL-2024-11-14/decisions?format=application%2Fld%2Bjson (CC BY 4.0).
BibTeX
@misc{epw-decision-2024-11-14-3,
author = {{European Parliament}},
title = {{Faster and Safer Relief of Excess Withholding Taxes}},
year = {2024},
date = {2024-11-14},
howpublished = {\url{https://news.eu-parl.st-solutions.dev/decisions/2024-11-14/3}},
url = {https://news.eu-parl.st-solutions.dev/decisions/2024-11-14/3},
urldate = {2026-09-25},
publisher = {EU Parl Watch Research},
note = {Decision. votingId 170381, document A-10-2024-0011, reference 2023/0187(CNS). Official source: https://www.europarl.europa.eu/doceo/document/PV-10-2024-11-14-RCV\_EN.html, https://www.europarl.europa.eu/doceo/document/PV-10-2024-11-14-VOT\_EN.html. Data: EP Open Data API: decisions of the sitting MTG-PL-2024-11-14 (CC BY 4.0)}
}