Dossier · Consultation procedure

Administrative cooperation in the field of taxation

Reference: 2024/0276(CNS) Consultation procedure · consultation
Where it stands: Completed: published in the Official Journal on 6 May 2025 and now EU law.
Stage: Adopted by the Council
Lead committee: Economic and Monetary Affairs ECON

More facts (5)

Rapporteur: Aurore LALUCQ
Shadow rapporteurs: 6 members
Decisions in plenary: 1
Last vote: 12 Feb 2025 · Passed
Versions: 3 versions

Rapporteur: Aurore LALUCQ
Shadow rapporteurs: 6 members
Decisions in plenary: 1
Last vote: 12 Feb 2025 · Passed
Versions: 3 versions

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Legislative Observatory

Link to this page

Where it stands

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

Referred to committee (done) 28 November 2024
Committee work (done) Report adopted 16 January 2025
Tabled for plenary (done) 20 January 2025
Plenary vote (done) Adopted 12 February 2025
Adopted by the Council (done) 6 May 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
Rapporteur: Aurore LALUCQ (S&D)
Shadow rapporteurs: Markus FERBER (EPP), Pierre PIMPIE (Patriots), Johan VAN OVERTVELDT (ECR), Ľudovít ÓDOR (Renew), Kira Marie PETER-HANSEN (Greens), Jussi SARAMO (The Left)

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.
Date	Decision	Kind	Effect	Final vote
12 Feb 2025	Administrative cooperation in the field of taxation	New laws	Passed	608 for, 33 against, 8 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).

Voting grid of 2024/0276(CNS): one row per roll call, one column per group, then the result.
Vote	The Left	Greens	S&D	Renew	EPP	ECR	Patriots	ESN	Result
12 Feb 2025 Final vote	For	For	For	For	For	For	For	Against	Adopted608–33–8

12 Feb 2025 Final vote

Adopted 608–33–8

The Left

For
Greens

For
S&D

For
Renew

For
EPP

For
ECR

For
Patriots

For
ESN

Against

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 Parliament12 Feb 2025

Adopted text TA10-0013/2025 TA-10-2025-0013

Compare with tabled for plenary
Tabled for plenary20 Jan 2025

Report A10-0002/2025 A-10-2025-0002

Compare with committee draft
Committee draft12 Dec 2024

Draft report (ECON) ECON-PR-766712

Each version in short Written by AI from the official text — check the source

Adopted text TA10-0013/2025: Parliament approved the Commission proposal to amend Directive 2011/16/EU on administrative cooperation in the field of taxation.
Report A10-0002/2025: Parliament approves the Commission proposal for a Council directive amending Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC9).
Draft report (ECON): The draft report approves the Commission proposal for a Council directive amending Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC9), which simplifies reporting obligations for multinational enterprise groups under the Pillar 2 Directive.

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What changed, 2

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

Latest Tabled for plenary → Adopted by Parliament Report A10-0002/2025 → Adopted text TA10-0013/2025

No change of substance: the two versions differ only in presentation — cover page, numbering or the parts a report carries that the adopted text does not.

Compare the two versions
Committee draft → Tabled for plenary Draft report (ECON) → Report A10-0002/2025

No change of substance: the two versions differ only in presentation — cover page, numbering or the parts a report carries that the adopted text does not.

Compare the two versions

Timeline, 6

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

Outcome 1 step · 6 May 2025

6 May 2025

Published in the Official Journal

The act is now EU law.

Plenary stage 2 steps · 20 Jan 2025–12 Feb 2025

12 February 2025

Plenary vote

Sitting of 12 Feb 2025 Adopted text TA10-0013/2025 Report A10-0002/2025
20 January 2025

Report tabled for plenary

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

Report A10-0002/2025

Committee stage 3 steps · 28 Nov 2024–16 Jan 2025

16 January 2025

Committee vote: report adopted

ECON (Economic and Monetary Affairs) voted on the amendments and adopted the report that goes to plenary.
12 December 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)
28 November 2024

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

Text REPORT on the proposal for a Council directive amending Directive 2011/16/EU on administrative cooperation in the field of taxation Report A10-0002/2025 12 Feb 2025

Other dossiers of the same rapporteur

Dossier Collection of statistical information by the European Central Bank 2025/0806(CNS) · Consultation procedure 26 Nov 2025 Passed
Dossier Facilitating the financing of investments and reforms to boost European competitiveness and creating a Capital Markets Union (Draghi Report) 2024/2116(INI) · Own-initiative report 10 Sept 2025 Adopted
Dossier Amending Directive 2006/112/EC as regards the electronic value added tax exemption certificate 2024/0152(CNS) · Consultation procedure 14 Nov 2024 Passed

Sources & citation

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

Permalink: https://news.eu-parl.st-solutions.dev/dossiers/2024-0276
Official source: Procedure file (Legislative Observatory, OEIL)
Data source: EP Open Data API: procedure record
Licensed CC BY 4.0.
Retrieved: 25 September 2026

Cite as

European Parliament (2025). “Administrative cooperation in the field of taxation”. Dossier, 12 February 2025. procId 2024-0276, reference 2024/0276(CNS). EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/dossiers/2024-0276 (retrieved 25 September 2026). Official source: Procedure file (Legislative Observatory, OEIL), https://oeil.secure.europarl.europa.eu/oeil/en/procedure-file?reference=2024%2F0276(CNS). Data: EP Open Data API: procedure record, https://data.europarl.europa.eu/api/v2/procedures/2024-0276 (CC BY 4.0).

BibTeX

@misc{epw-dossier-2024-0276,
  author = {{European Parliament}},
  title = {{Administrative cooperation in the field of taxation}},
  year = {2025},
  date = {2025-02-12},
  howpublished = {\url{https://news.eu-parl.st-solutions.dev/dossiers/2024-0276}},
  url = {https://news.eu-parl.st-solutions.dev/dossiers/2024-0276},
  urldate = {2026-09-25},
  publisher = {EU Parl Watch Research},
  note = {Dossier. procId 2024-0276, reference 2024/0276(CNS). Official source: https://oeil.secure.europarl.europa.eu/oeil/en/procedure-file?reference=2024\%2F0276(CNS). Data: EP Open Data API: procedure record (CC BY 4.0)}
}