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The role of simple tax rules and tax fragmentation in European competitiveness

Reference
2024/2118(INI) Own-initiative report
Where it stands
Parliament adopted the text on 9 October 2025. This is its final position on the matter.
Stage
Parliament’s position
Lead committee
Economic and Monetary Affairs ECON
More facts (5)
Author
Michalis HADJIPANTELA
Shadow rapporteurs
6 members
Decisions in plenary
1
Last vote
9 Oct 2025 · Adopted
Versions
3 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) 23 January 2025
  2. Committee work (done) Report adopted 15 July 2025
  3. Tabled for plenary (done) 24 July 2025
  4. Plenary vote (done) Adopted 9 October 2025
  5. Parliament’s position (done) Final

Parliament sets out its own position on a topic. The resolution is not binding but signals what Parliament wants.

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
Author
Michalis HADJIPANTELA (EPP)
Shadow rapporteurs
Niels FUGLSANG (S&D), Pierre PIMPIE (Patriots), Roberts ZĪLE (ECR), Billy KELLEHER (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.
DateDecisionKindEffectFinal vote
9 Oct 2025The role of simple tax rules and tax fragmentation in European competitiveness ResolutionsAdopted499 for, 66 against, 53 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. 9 Oct 2025 Final vote on the motion for a resolution

    Adopted 499–66–53

    The Left
    For
    Greens
    For
    S&D
    For
    Renew
    For
    EPP
    For
    ECR
    Divided
    Patriots
    Divided
    ESN
    Against
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 Parliament9 Oct 2025

    Adopted text TA10-0227/2025 TA-10-2025-0227

    Compare with tabled for plenary

  2. Tabled for plenary24 Jul 2025

    Report A10-0155/2025 A-10-2025-0155

    Compare with committee draft

  3. Committee draft24 Mar 2025

    Draft report (ECON) ECON-PR-770261

AI: Each version in short Written by AI from the official text — check the source
  • Adopted text TA10-0227/2025: Parliament's resolution on simple tax rules and tax fragmentation calls for reducing compliance costs, simplifying VAT, and improving cooperation to boost EU competitiveness.
  • Report A10-0155/2025: This resolution addresses the role of simple tax rules and tax fragmentation in European competitiveness. It calls for simplifying tax systems, reducing compliance costs, and enhancing cooperation among member states.
  • Draft report (ECON): This draft report on the role of simple tax rules and tax fragmentation in European competitiveness calls for simplifying tax systems, reducing administrative burdens, and enhancing cooperation among member states.

Report a problem

What changed, 2

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

  1. Latest Tabled for plenary → Adopted by Parliament Report A10-0155/2025 → Adopted text TA10-0227/2025

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

    Adds a paragraph with the rapporteur's general views on tax simplification, digitalisation, and cooperation. The other changes are formal: decimal commas replace decimal points and the forwarding instruction is removed.

    Read the changes · Report a problem

    Compare the two versions

  2. Committee draft → Tabled for plenary Draft report (ECON) → Report A10-0155/2025

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

    The report expands significantly, adding many new paragraphs on tax simplification, VAT reform, and international taxation. It introduces new calls for an EU Tax Data Hub, electronic invoicing, and measures to address US tariff threats. It adds emphasis on R&D tax incentives, cross-border workers, and individual mobility, with new paragraphs on these topics. It updates references to the Draghi and Letta reports and adds new recitals on compliance costs and tax gaps. The other changes are formal: updated Treaty citations and percentage formatting.

    Read the changes · Report a problem

    Compare the two versions

Timeline, 7

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

Plenary stage 3 steps · 24 Jul 2025–9 Oct 2025

  1. 9 October 2025

    Plenary vote

    Sitting of 9 Oct 2025 Report A10-0155/2025Adopted text TA10-0227/2025

  2. 8 October 2025

    Debated in plenary

    MEPs debated the text in the chamber ahead of the vote.

    Sitting of 8 Oct 2025 Report A10-0155/2025

  3. 24 July 2025

    Report tabled for plenary

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

    Report A10-0155/2025

Committee stage 4 steps · 23 Jan 2025–15 Jul 2025

  1. 15 July 2025

    Committee vote: report adopted

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

  2. 2 May 2025

    Amendments tabled in committee

    Members of ECON (Economic and Monetary Affairs) proposed changes to the draft.

    Amendments in committee (ECON)

  3. 24 March 2025

    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)

  4. 23 January 2025

    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

Other dossiers of the same rapporteur

Dossiers sharing a running issue

Sources & citation

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

Permalink
https://news.eu-parl.st-solutions.dev/dossiers/2024-2118
Official source
Data source
Licensed CC BY 4.0.
Retrieved
25 September 2026

Cite as

European Parliament (2025). “The role of simple tax rules and tax fragmentation in European competitiveness”. Dossier, 9 October 2025. procId 2024-2118, reference 2024/2118(INI). EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/dossiers/2024-2118 (retrieved 25 September 2026). Official source: Procedure file (Legislative Observatory, OEIL), https://oeil.secure.europarl.europa.eu/oeil/en/procedure-file?reference=2024%2F2118(INI). Data: EP Open Data API: procedure record, https://data.europarl.europa.eu/api/v2/procedures/2024-2118 (CC BY 4.0).
BibTeX 
@misc{epw-dossier-2024-2118,
  author = {{European Parliament}},
  title = {{The role of simple tax rules and tax fragmentation in European competitiveness}},
  year = {2025},
  date = {2025-10-09},
  howpublished = {\url{https://news.eu-parl.st-solutions.dev/dossiers/2024-2118}},
  url = {https://news.eu-parl.st-solutions.dev/dossiers/2024-2118},
  urldate = {2026-09-25},
  publisher = {EU Parl Watch Research},
  note = {Dossier. procId 2024-2118, reference 2024/2118(INI). Official source: https://oeil.secure.europarl.europa.eu/oeil/en/procedure-file?reference=2024\%2F2118(INI). Data: EP Open Data API: procedure record (CC BY 4.0)}
}