Dossier · Consultation procedure
Establishing a Head Office Tax system for micro, small and medium sized enterprises, and amending Directive 2011/16/EU
- Reference
- 2023/0320(CNS) Consultation procedure · consultation
- Where it stands
- Parliament gave its opinion on 10 April 2024. The Council takes the final decision.
- Stage
- First reading
- Lead committee
- Economic and Monetary Affairs ECON
More facts (4)
- Rapporteur
- Lídia PEREIRA
- Shadow rapporteurs
- 4 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.
- Referred to committee (done) 11 December 2023
- Committee work (done) Report adopted 22 February 2024
- Tabled for plenary (done) 28 February 2024
- Plenary vote (done) Adopted 10 April 2024
- 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
- Rapporteur
- Lídia PEREIRA (EPP)
- Shadow rapporteurs
- Aurore LALUCQ (S&D), MEP #197541 (ECR) former member, MEP #197526 (Renew) former member, MEP #204420 (Greens) former member
Decisions in plenary, 0
Every decision Parliament took on this dossier, newest first.
No plenary decision on this dossier is in the records yet.
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
Versions, 3
The text of the dossier, version by version, newest first. Compare shows what changed between two consecutive versions.
Adopted by Parliament10 Apr 2024
Adopted text TA9-0218/2024 TA-9-2024-0218
Tabled for plenary28 Feb 2024
Report A9-0064/2024 A-9-2024-0064
Committee draft17 Nov 2023
Draft report (ECON) ECON-PR-755999
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 · 28 Feb 2024–10 Apr 2024
10 April 2024
Plenary vote
Sitting of 10 Apr 2024 Adopted text TA9-0218/2024Report A9-0064/2024
28 February 2024
Report tabled for plenary
This is the text all MEPs vote on. Political groups can still table amendments to it.
Committee stage 3 steps · 17 Nov 2023–22 Feb 2024
22 February 2024
Committee vote: report adopted
ECON (Economic and Monetary Affairs) voted on the amendments and adopted the report that goes to plenary.
11 December 2023
Referred to the ECON (Economic and Monetary Affairs) committee
The lead committee prepares Parliament’s report.
17 November 2023
Draft report published
The rapporteur’s first text in ECON (Economic and Monetary Affairs). Members can table amendments before the committee votes.
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.
- Official source
- Data source
- Licensed CC BY 4.0.
- Retrieved
- 25 September 2026
Cite as
European Parliament (2026). “Establishing a Head Office Tax system for micro, small and medium sized enterprises, and amending Directive 2011/16/EU”. Dossier. reference 2023/0320(CNS). EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/dossiers/2023-0320 (retrieved 25 September 2026). Official source: Legislative Observatory (OEIL), 2023/0320(CNS), https://oeil.secure.europarl.europa.eu/oeil/en/procedure-file?reference=2023%2F0320(CNS). Data: European Parliament Open Data, https://data.europarl.europa.eu/ (CC BY 4.0).
BibTeX
@misc{epw-dossier-2023-0320,
author = {{European Parliament}},
title = {{Establishing a Head Office Tax system for micro, small and medium sized enterprises, and amending Directive 2011/16/EU}},
year = {2026},
howpublished = {\url{https://news.eu-parl.st-solutions.dev/dossiers/2023-0320}},
url = {https://news.eu-parl.st-solutions.dev/dossiers/2023-0320},
urldate = {2026-09-25},
publisher = {EU Parl Watch Research},
note = {Dossier. reference 2023/0320(CNS). Official source: https://oeil.secure.europarl.europa.eu/oeil/en/procedure-file?reference=2023\%2F0320(CNS). Data: European Parliament Open Data (CC BY 4.0)}
}