Dossier · Own-initiative report
Feasibility of a 28th tax regime and its potential to support EU competitiveness
- Reference
- 2025/2211(INI) Own-initiative report
- Where it stands
- Parliament adopted the text on 9 July 2026. This is its final position on the matter.
- Stage
- Parliament’s position
- Lead committee
- Economic and Monetary Affairs ECON
More facts (5)
- Author
- Ľudovít ÓDOR
- Shadow rapporteurs
- 6 members
- Decisions in plenary
- 1
- Last vote
- 9 Jul 2026 · Adopted
- 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) 13 November 2025
- Committee work (done) Report adopted 3 June 2026
- Tabled for plenary (done) 10 June 2026
- Plenary vote (done) Adopted 9 July 2026
- 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
- Ľudovít ÓDOR (Renew)
- Shadow rapporteurs
- Luděk NIEDERMAYER (EPP), Bruno GONÇALVES (S&D), Pierre PIMPIE (Patriots), Roberts ZĪLE (ECR), Kira Marie PETER-HANSEN (Greens), Jussi SARAMO (The Left)
Decisions in plenary, 1
Every decision Parliament took on this dossier, newest first.
| Date | Decision | Kind | Effect | Final vote |
|---|---|---|---|---|
| 9 Jul 2026 | Feasibility of a 28th tax regime and its potential to support EU competitiveness | Resolutions | Adopted | 366 for, 192 against, 39 abstained by roll call |
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).
- 9 Jul 2026 Final vote on the motion for a resolution
Adopted 366–192–39
- The Left
- Divided
- Greens
- For
- S&D
- For
- Renew
- For
- EPP
- For
- ECR
- Against
- Patriots
- Against
- 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 Parliament9 Jul 2026
Adopted text TA10-0270/2026 TA-10-2026-0270
Tabled for plenary10 Jun 2026
Report A10-0167/2026 A-10-2026-0167
Committee draft19 Mar 2026
Draft report (ECON) ECON-PR-785418
AI: Each version in short Written by AI from the official text — check the source
- Adopted text TA10-0270/2026: Parliament's resolution on the feasibility of a 28th tax regime supports the Commission's 'EU Inc.' proposal and calls for an optional, modular tax module to reduce compliance costs and boost competitiveness.
- Report A10-0167/2026: This resolution addresses the feasibility of a 28th tax regime to support EU competitiveness. It welcomes the Commission's 'EU Inc.' proposal and outlines principles for a tax module, covering corporate income, VAT, withholding tax, employee taxation, transfer pricing, access to capital, and tax incentives.
- Draft report (ECON): This draft report proposes a 28th tax regime as an optional EU-wide framework for innovative companies, start-ups and scale-ups, covering corporate, insolvency, labour and tax law to boost competitiveness.
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 A10-0167/2026 → Adopted text TA10-0270/2026
AI: What changed Written by AI from the official text — check the source
The versions differ only in formal points: footnote markers are removed throughout the text.
Committee draft → Tabled for plenary Draft report (ECON) → Report A10-0167/2026
AI: What changed Written by AI from the official text — check the source
The report now frames the 28th regime as a response to competitiveness challenges, referencing the Draghi and Letta reports and the 'One Europe, One Market' agenda. It introduces a detailed tax module with a single consolidated corporate tax base, formulary apportionment, and safeguards against abuse, while respecting Member States' tax sovereignty. The text adds provisions on employee stock options, transfer pricing, and investor status to reduce cross-border barriers and attract talent. It strengthens the focus on capital markets and savings mobilisation, aiming to close the funding gap and prevent capital flight. The only formal change is the expansion of an abbreviation in the explanatory statement.
Timeline, 7
Every recorded step, newest first, grouped by stage; the latest stage is open.
Plenary stage 3 steps · 10 Jun 2026–9 Jul 2026
9 July 2026
Plenary vote
Sitting of 9 Jul 2026 Report A10-0167/2026Adopted text TA10-0270/2026
9 July 2026
Debated in plenary
MEPs debated the text in the chamber ahead of the vote.
10 June 2026
Report tabled for plenary
This is the text all MEPs vote on. Political groups can still table amendments to it.
Committee stage 4 steps · 13 Nov 2025–3 Jun 2026
3 June 2026
Committee vote: report adopted
ECON (Economic and Monetary Affairs) voted on the amendments and adopted the report that goes to plenary.
22 April 2026
Amendments tabled in committee
Members of ECON (Economic and Monetary Affairs) proposed changes to the draft.
19 March 2026
Draft report published
The rapporteur’s first text in ECON (Economic and Monetary Affairs). Members can table amendments before the committee votes.
13 November 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
- Text REPORT on the feasibility of a 28th tax regime and its potential to support EU competitiveness Report A10-0167/2026 9 Jul 2026
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- Dossier Amending Directive 2006/112/EC as regards VAT rules for the digital age 2022/0407(CNS) · Consultation procedure 12 Feb 2025 Passed
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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). “Feasibility of a 28th tax regime and its potential to support EU competitiveness”. Dossier, 9 July 2026. procId 2025-2211, reference 2025/2211(INI). EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/dossiers/2025-2211 (retrieved 25 September 2026). Official source: Procedure file (Legislative Observatory, OEIL), https://oeil.secure.europarl.europa.eu/oeil/en/procedure-file?reference=2025%2F2211(INI). Data: EP Open Data API: procedure record, https://data.europarl.europa.eu/api/v2/procedures/2025-2211 (CC BY 4.0).
BibTeX
@misc{epw-dossier-2025-2211,
author = {{European Parliament}},
title = {{Feasibility of a 28th tax regime and its potential to support EU competitiveness}},
year = {2026},
date = {2026-07-09},
howpublished = {\url{https://news.eu-parl.st-solutions.dev/dossiers/2025-2211}},
url = {https://news.eu-parl.st-solutions.dev/dossiers/2025-2211},
urldate = {2026-09-25},
publisher = {EU Parl Watch Research},
note = {Dossier. procId 2025-2211, reference 2025/2211(INI). Official source: https://oeil.secure.europarl.europa.eu/oeil/en/procedure-file?reference=2025\%2F2211(INI). Data: EP Open Data API: procedure record (CC BY 4.0)}
}