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Dossier · Consultation procedure

Faster and Safer Relief of Excess Withholding Taxes

Reference
2023/0187(CNS) Consultation procedure · consultation
Where it stands
Completed: published in the Official Journal on 10 January 2025 and now EU law.
Stage
Adopted by the Council
Lead committee
Economic and Monetary Affairs ECON
More facts (5)
Rapporteurs
Herbert DORFMANN, Herbert DORFMANN
Shadow rapporteurs
9 members
Decisions in plenary
1
Last vote
14 Nov 2024 · Passed
Versions
6 versions
More
Cite this page Legislative Observatory (opens the official site)
Link to this page

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) 16 September 2024
  2. Committee work (done) Report adopted 14 October 2024
  3. Tabled for plenary (done) 22 October 2024
  4. Plenary vote (done) Adopted 14 November 2024
  5. Adopted by the Council (done) 10 January 2025

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
Rapporteurs
Herbert DORFMANN (EPP), Herbert DORFMANN (EPP)
Shadow rapporteurs
Niels FUGLSANG (S&D), Roberts ZĪLE (ECR), MEP #197541 (ECR) former member, Gilles BOYER (Renew), MEP #197526 (Renew) former member, Rasmus ANDRESEN (Greens), Jussi SARAMO (The Left), MEP #88715 (The Left) former member, René AUST (ESN)

Decisions in plenary, 1

Every decision Parliament took on this dossier, newest first.

Effect: what the decision did. Final vote: for–against–abstained, and how it was recorded.
DateDecisionKindEffectFinal vote
14 Nov 2024Faster and Safer Relief of Excess Withholding Taxes New lawsPassed555 for, 48 against, 42 abstained by roll call

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.

Each group's clear line at the date of the vote: a position with at least two thirds of the group's votes (at least 10 members voting), otherwise Divided; “< 10 voted” when fewer took part. Result: outcome, for–against–abstained (method).

  1. 14 Nov 2024 Final vote

    Adopted 555–48–42

    The Left
    Against
    Greens
    For
    S&D
    For
    Renew
    For
    EPP
    For
    ECR
    For
    Patriots
    For
    ESN
    Abst.
Add members’ columns
The people on this dossier — pick up to 6. Each gets a column with their own position.

Versions, 6

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

  1. Adopted by Parliament14 Nov 2024

    Adopted text TA10-0033/2024 TA-10-2024-0033

    Compare with adopted by parliament

  2. Adopted by Parliament28 Feb 2024

    Adopted text TA9-0102/2024 TA-9-2024-0102

    Compare with tabled for plenary

  3. Tabled for plenary22 Oct 2024

    Report A10-0011/2024 A-10-2024-0011

    Compare with tabled for plenary

  4. Tabled for plenary26 Jan 2024

    Report A9-0007/2024 A-9-2024-0007

    Compare with committee draft

  5. Committee draft9 Oct 2024

    Draft report (ECON) ECON-PR-765063

    Compare with committee draft

  6. Committee draft9 Oct 2023

    Draft report (ECON) ECON-PR-752746

AI: Each version in short Written by AI from the official text — check the source
  • Adopted text TA10-0033/2024: Parliament approves the Council draft on faster and safer relief of excess withholding taxes, and asks the Council to notify or consult it again if it departs from or substantially amends the approved text.
  • Adopted text TA9-0102/2024: Parliament's amended version of the proposed directive on faster and safer relief of excess withholding taxes sets common rules for EU member states to simplify and speed up procedures for investors, while strengthening anti-fraud measures.
  • Report A10-0011/2024: 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.
  • Report A9-0007/2024: Parliament's amended version of the proposed Council directive on Faster and Safer Relief of Excess Withholding Taxes sets common rules for withholding tax relief procedures on cross-border investments, including digital tax residence certificates, registration of financial intermediaries, and relief at source or quick refund procedures.
  • Draft report (ECON): The draft report concerns the Council directive on Faster and Safer Relief of Excess Withholding Taxes. The rapporteur proposes that Parliament approves the Council draft without amendments.
  • Draft report (ECON): The draft report approves the Commission proposal for a directive on Faster and Safer Relief of Excess Withholding Taxes, as amended. It sets out Parliament's amendments to the proposal.

Report a problem

What changed, 1

Between consecutive versions, newest pair first. The overviews are written by AI from the two texts; the comparison shows every change.

  1. Committee draft → Committee draft Draft report (ECON) → Draft report (ECON)

    AI: What changed Written by AI from the official text — check the source

    Parliament now approves the Council draft instead of proposing amendments, reflecting a shift to endorsement. The report removes earlier provisions on UNSHELL alignment, eTRC details, and data retention, and adds new review tasks for the Commission. The explanatory statement is rewritten to describe the Council's changes, including prolonged deadlines, a market size exemption, and a later entry into force.

    Read the changes · Report a problem

    Compare the two versions

Timeline, 11

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

Outcome 1 step · 10 Jan 2025

  1. 10 January 2025

    Published in the Official Journal

    The act is now EU law.

Plenary stage 2 steps · 22 Oct 2024–14 Nov 2024

  1. 14 November 2024

    Plenary vote

    Sitting of 14 Nov 2024 Adopted text TA10-0033/2024Report A10-0011/2024

  2. 22 October 2024

    Report tabled for plenary

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

    Report A10-0011/2024

Committee stage 3 steps · 16 Sept 2024–14 Oct 2024

  1. 14 October 2024

    Committee vote: report adopted

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

  2. 9 October 2024

    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. 16 September 2024

    Referred to the ECON (Economic and Monetary Affairs) committee

    The lead committee prepares Parliament’s report.

Plenary stage 2 steps · 26 Jan 2024–28 Feb 2024

  1. 28 February 2024

    Plenary vote

    Sitting of 28 Feb 2024 Adopted text TA9-0102/2024Report A9-0007/2024

  2. 26 January 2024

    Report tabled for plenary

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

    Report A9-0007/2024

Committee stage 3 steps · 11 Sept 2023–23 Jan 2024

  1. 23 January 2024

    Committee vote: report adopted

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

  2. 9 October 2023

    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. 11 September 2023

    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.

Texts voted on

Sources & citation

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

Permalink
https://news.eu-parl.st-solutions.dev/dossiers/2023-0187
Official source
Data source
Licensed CC BY 4.0.
Retrieved
25 September 2026

Cite as

European Parliament (2024). “Faster and Safer Relief of Excess Withholding Taxes”. Dossier, 14 November 2024. procId 2023-0187, reference 2023/0187(CNS). EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/dossiers/2023-0187 (retrieved 25 September 2026). Official source: Procedure file (Legislative Observatory, OEIL), https://oeil.secure.europarl.europa.eu/oeil/en/procedure-file?reference=2023%2F0187(CNS). Data: EP Open Data API: procedure record, https://data.europarl.europa.eu/api/v2/procedures/2023-0187 (CC BY 4.0).
BibTeX 
@misc{epw-dossier-2023-0187,
  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/dossiers/2023-0187}},
  url = {https://news.eu-parl.st-solutions.dev/dossiers/2023-0187},
  urldate = {2026-09-25},
  publisher = {EU Parl Watch Research},
  note = {Dossier. procId 2023-0187, reference 2023/0187(CNS). Official source: https://oeil.secure.europarl.europa.eu/oeil/en/procedure-file?reference=2023\%2F0187(CNS). Data: EP Open Data API: procedure record (CC BY 4.0)}
}