Text · Comparison of two versions
Changes from plenary report to adopted text
A-10-2025-0155 → TA-10-2025-0227
- From
- A-10-2025-0155 Plenary report of 24 Jul 2025
- To
- TA-10-2025-0227 Adopted text of 9 Oct 2025
- Changes
- 8 changes to the text
- Paragraphs
- +5 added · −11 removed · 7 changed
More facts (3)
- Dossier
- 2024/2118(INI)
- Title (from)
- on the role of simple tax rules and tax fragmentation in European competitiveness
- Title (to)
- The role of simple tax rules and tax fragmentation in European competitiveness
AI: What changed, in short Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Every difference
The full paragraph comparison, packaging included; long runs of unchanged paragraphs are folded. One part of the text per page.
Part 1 of 4: MOTION FOR A EUROPEAN PARLIAMENT RESOLUTION
RemovedMOTION FOR A EUROPEAN PARLIAMENT RESOLUTION
AddedP10_TA(2025)0227
Changedon theThe role of simple tax rules and tax fragmentation in European competitiveness
Removed(2024/2118(INI))
AddedCommittee on Economic and Monetary Affairs
AddedPE770.261
AddedEuropean Parliament resolution of 9 October 2025 on the role of simple tax rules and tax fragmentation in European competitiveness (2024/2118(INI))
47 unchanged paragraphs
The European Parliament,
– having regard to the Treaty on the Functioning of the European Union, in particular Article 4 and Articles 63 to 66 thereof on the principles of the internal market, free movement of goods, services, capital and people, and of Articles 113, 114 and 115 thereof,
– having regard to Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States (the Interest and Royalties Directive),
– having regard to Council Directive 2011/96/EU of 30 November 2011 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (the Parent-Subsidiary Directive),
– having regard to Council Directive (EU) 2022/2523 of 14 December 2022 on ensuring a global minimum level of taxation [15 %] for multinational enterprise groups and large-scale domestic groups in the Union, which is the EU’s response to international tax coordination,
– having regard to the ongoing developments concerning the EU’s two-pillar solution to address the tax challenges arising from the digitalisation of the economy,
– having regard to the final reports of October 2015 published by the Organisation for Economic Co-operation and Development (OECD) on the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project,
– having regard to the reports on the Pillar One and Pillar Two Blueprints adopted by the OECD/G20 Inclusive Framework on 14 October 2020, and to the results of the OECD economic analysis and impact assessment of 12 October 2020 entitled ‘Tax Challenges Arising from Digitalisation – Economic Impact Assessment’,
– having regard to the OECD/G20 Inclusive Framework on BEPS statement of 8 October 2021 on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy,
– having regard to the Pillar Two model rules of the OECD/G20 Inclusive Framework on BEPS of 20 December 2021 for domestic implementation of 15 % global minimum tax,
– having regard to United States Public Law 117-169 of 16 August 2022, known as the Inflation Reduction Act,
– having regard to the G20 Rio de Janeiro Leaders’ Declaration of 19 November 2024 and the G20 Rio de Janeiro Ministerial Declaration on International Tax Cooperation of 25 July 2024,
– having regard to UN General Assembly Resolution 79/235 of 24 December 2024, on the promotion of inclusive and effective international tax cooperation at the UN,
– having regard to the Commission communication of 15 July 2020 entitled ‘An action plan for fair and simple taxation supporting the recovery strategy’ (COM(2020)0312),
– having regard to the Commission communication of 18 May 2021 entitled ‘Business Taxation for the 21st Century’ (COM(2021)0251),
– having regard to the Commission proposal of 22 December 2021 for a Council Directive on ensuring a global minimum level of taxation for multinational groups in the Union (COM(2021)0823), as well as to Parliament’s position of 19 May 2022 on this proposal,
– having regard to the Commission study of January 2022 entitled ‘Tax compliance costs for SMEs: An update and a complement – final report’,
– having regard to the Commission proposal of 11 May 2022 for a Council Directive on laying down rules on a debt-equity bias reduction allowance and on limiting the deductibility of interest for corporate income tax purposes (COM(2022)0216),
– having regard to the Commission proposal of 8 December 2022 amending Directive 2006/112/EC as regards VAT rules for the digital age (COM(2022)0701),
– having regard to the Commission proposal of 8 December 2022 for a Council Regulation amending Regulation (EU) No 904/2010 as regards the VAT administrative cooperation arrangements needed for the digital age (COM(2022)0703),
– having regard to the Commission proposal of 8 July 2024 for a Council Directive amending Directive 2006/112/EC as regards the electronic value added tax exemption certificate (COM(2024)0278),
– having regard to the Council agreement on VAT in the digital age package of 5 November 2024,
– having regard to Council Directive (EU) 2025/50 of 10 December 2024 on faster and safer relief of excess withholding taxes (FASTER),
– having regard to the Commission proposal of 12 September 2023 for a Council Directive on Business in Europe: Framework for Income Taxation (BEFIT) (COM(2023)0532),
– having regard to the Commission proposal of 12 September 2023 for a Council Directive establishing a Head Office Tax system for micro, small and medium sized enterprises, and amending Directive 2011/16/EU (COM(2023)0528),
– having regard to the Commission proposal of 12 September 2023 for a Council Directive on transfer pricing (COM(2023)0529),
– having regard to the European Council conclusions of 17 and 18 April 2024 on a new European competitiveness deal,
– having regard to the Council conclusions of 24 May 2024 on a Single Market for the benefit of all,
– having regard to the European Council’s Budapest declaration on the New European Competitiveness Deal, adopted on 8 November 2024,
– having regard to the Council conclusions of 11 March 2025 on a tax decluttering and simplification agenda which contributes to the EU’s competitiveness,
– having regard to the European Council conclusions of 20 March 2025 on competitiveness, with a focus on simplification and the reduction of regulatory and administrative burdens,
– having regard to its resolution of 16 February 2022 on the implementation of the Sixth VAT Directive: what is the missing part to reduce the EU VAT gap?,
– having regard to its resolution of 7 October 2021 on reforming the EU policy on harmful tax practices (including the reform of the Code of Conduct Group),
– having regard to its resolution of 15 February 2022 on the impact of national tax reforms on the EU economy,
– having regard to its resolution of 10 March 2022 on a European Withholding Tax framework, calling for a standardised withholding tax framework,
– having regard to its resolution of 4 October 2022 on the impact of new technologies on taxation: crypto and blockchain,
– having regard to its resolution of 10 March 2022 with recommendations to the Commission on fair and simple taxation supporting the recovery strategy (EP follow-up to the July Commission’s Action Plan and its 25 initiatives in the area of VAT, business and individual taxation),
– having regard to its resolution of 4 May 2022 on the follow-up to the conclusions of the Conference on the Future of Europe,
– having regard to the Commission Joint Research Centre’s study of 19 April 2022 entitled ‘Local taxes on economic activity in municipalities in EU Member States’,
– having regard to its resolution of 15 June 2023 on lessons learnt from the Pandora Papers and other revelations, also calling for the improvement of reporting and information sharing,
– having regard to its resolution of 12 December 2023 on further reform of corporate taxation rules,
– having regard to the report of 9 May 2022 on the final outcome of the Conference on the Future of Europe,
– having regard to the report by Enrico Letta of April 2024 entitled ‘Much more than a market’,
– having regard to the report by Mario Draghi of 9 September 2024 entitled ‘The future of European competitiveness’,
– having regard to Rule 55 of its Rules of Procedure,
– having regard to the report of the Committee on Economic and Monetary Affairs (A10-0155/2025),
A. whereas effective, fair and efficient tax policies play a key role in promoting long-term sustainable growth and inclusive societies;
Change 1
ChangedB. whereas EU Member States collected EUR 6 712 billion in taxes in 2023 (including compulsory actual social contributions), which represents 4.74,7 % more than in 2022;
C. whereas the EU faces a significant investment gap; whereas closing this gap is crucial to ensuring sustainable economic growth, enhancing competitiveness, and achieving the EU’s green and digital transition objectives;
Change 2
ChangedD. whereas in 2023 the tax burden (i.e. overall tax revenues as a share of GDP) in the EU stood at 39.039,0 % of GDP, a slight decrease compared with 2022, but still a significantly high ratio;
E. whereas estimates suggest that global uncollected tax revenue amounts to approximately EUR 500 billion, of which an estimated EUR 100 billion is uncollected from the EU area; whereas additional revenue is impacted by instances of tax non-compliance and aggressive tax planning strategies; whereas these losses deprive Member States of essential public funding;
Change 3
ChangedF. whereas in 2023 the VAT revenue-to-GDP ratio amounted to 7.17,1 % of EU GDP and 18.318,3 % of total government revenue;
Change 4
ChangedG. whereas according to the Commission, in 2022 the EU VAT compliance gap alone amounted to EUR 89.389,3 billion, or around 7 % of the total expected VAT revenue; whereas according to estimates, one quarter of the VAT compliance gap is directly linked to criminal VAT fraud;
Sources & citation
Where the facts on this page come from, and how to cite it.
- Data source
- Licensed CC BY 4.0.
- Retrieved
- 27 September 2026
Cite as
European Parliament (2025). “Changes between A-10-2025-0155 and TA-10-2025-0227”. Text, 9 October 2025. from A-10-2025-0155, to TA-10-2025-0227, reference 2024/2118(INI). EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/texts/A-10-2025-0155/compare/TA-10-2025-0227?all=1 (retrieved 27 September 2026). Data: European Parliament Open Data, https://data.europarl.europa.eu/ (CC BY 4.0).
BibTeX
@misc{epw-text-2025-10-09,
author = {{European Parliament}},
title = {{Changes between A-10-2025-0155 and TA-10-2025-0227}},
year = {2025},
date = {2025-10-09},
howpublished = {\url{https://news.eu-parl.st-solutions.dev/texts/A-10-2025-0155/compare/TA-10-2025-0227?all=1}},
url = {https://news.eu-parl.st-solutions.dev/texts/A-10-2025-0155/compare/TA-10-2025-0227?all=1},
urldate = {2026-09-27},
publisher = {EU Parl Watch Research},
note = {Text. from A-10-2025-0155, to TA-10-2025-0227, reference 2024/2118(INI). Data: European Parliament Open Data (CC BY 4.0)}
}