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Dossier · Consultation procedure

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

Reference
2022/0154(CNS) Consultation procedure · consultation
Where it stands
Parliament gave its opinion on 16 January 2024. The Council takes the final decision.
Stage
First reading
Lead committee
Economic and Monetary Affairs ECON
More facts (4)
Rapporteur
Luděk NIEDERMAYER
Shadow rapporteurs
6 members
Decisions in plenary
None yet
Versions
3 versions

Where it stands

The steps of this kind of dossier and how far it has come, from the procedure file.

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

Parliament is consulted: it gives an opinion and can propose amendments, but the Council takes the decision and need not follow them.

People

Committees and members responsible for the dossier, as the procedure file names them. Groups as recorded there.

Lead committee
Economic and Monetary Affairs ECON
Shadow rapporteurs
MEP #132191 (ID) former member, Evelyn REGNER (S&D), MEP #218349 (ECR) former member, MEP #204420 (Greens) former member, MEP #88715 (The Left) former member, Gilles BOYER (Renew)

Decisions in plenary, 0

Every decision Parliament took on this dossier, newest first.

No plenary decision on this dossier is in the records yet.

Voting grid

Export

Every roll-call vote on the dossier, in date and voting order, with each group's line at the date of the vote.

No roll-call vote was recorded on this dossier.

Add members’ columns
The people on this dossier — pick up to 6. Each gets a column with their own position.

Versions, 3

The text of the dossier, version by version, newest first. Compare shows what changed between two consecutive versions.

  1. Adopted by Parliament16 Jan 2024

    Adopted text TA9-0006/2024 TA-9-2024-0006

    Compare with tabled for plenary

  2. Tabled for plenary4 Dec 2023

    Report A9-0387/2023 A-9-2023-0387

    Compare with committee draft

  3. Committee draft6 Dec 2022

    Draft report (ECON) ECON-PR-738463

What changed

Between consecutive versions of the text, newest pair first.

No overview of what changed between versions is available for this dossier. The “Compare” links under Versions show every change between two versions.

Timeline, 5

Every recorded step, newest first, grouped by stage; the latest stage is open.

Plenary stage 2 steps · 4 Dec 2023–16 Jan 2024
  1. 16 January 2024

    Plenary vote

    Sitting of 16 Jan 2024 Adopted text TA9-0006/2024Report A9-0387/2023

  2. 4 December 2023

    Report tabled for plenary

    This is the text all MEPs vote on. Political groups can still table amendments to it.

    Report A9-0387/2023

Committee stage 3 steps · 9 Jun 2022–28 Nov 2023
  1. 28 November 2023

    Committee vote: report adopted

    ECON (Economic and Monetary Affairs) voted on the amendments and adopted the report that goes to plenary.

  2. 6 December 2022

    Draft report published

    The rapporteur’s first text in ECON (Economic and Monetary Affairs). Members can table amendments before the committee votes.

    Draft report (ECON)

  3. 9 June 2022

    Referred to the ECON (Economic and Monetary Affairs) committee

    The lead committee prepares Parliament’s report.

Connections

Texts, decisions, people and other dossiers related to this one.

No connections found for this item.

Sources & citation

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

Data source
Licensed CC BY 4.0.
Retrieved
25 September 2026

Cite as

European Parliament (2026). “Laying down rules on a debt-equity bias reduction allowance and on limiting the deductibility of interest for corporate income tax purposes”. Dossier. reference 2022/0154(CNS). EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/dossiers/2022-0154 (retrieved 25 September 2026). Official source: Legislative Observatory (OEIL), 2022/0154(CNS), https://oeil.secure.europarl.europa.eu/oeil/en/procedure-file?reference=2022%2F0154(CNS). Data: European Parliament Open Data, https://data.europarl.europa.eu/ (CC BY 4.0).
BibTeX
@misc{epw-dossier-2022-0154,
  author = {{European Parliament}},
  title = {{Laying down rules on a debt-equity bias reduction allowance and on limiting the deductibility of interest for corporate income tax purposes}},
  year = {2026},
  howpublished = {\url{https://news.eu-parl.st-solutions.dev/dossiers/2022-0154}},
  url = {https://news.eu-parl.st-solutions.dev/dossiers/2022-0154},
  urldate = {2026-09-25},
  publisher = {EU Parl Watch Research},
  note = {Dossier. reference 2022/0154(CNS). Official source: https://oeil.secure.europarl.europa.eu/oeil/en/procedure-file?reference=2022\%2F0154(CNS). Data: European Parliament Open Data (CC BY 4.0)}
}