Text · Amendment list
Business in Europe: Framework for Income Taxation (BEFIT)
Report A-10-2025-0194-AM-103-104 · COM(2023)0532 – C9-0341/2023 – 2023/0321(CNS)
- Kind
- Amendment list A-10-2025-0194-AM-103-104
- Date
- 5 November 2025
- Dossier
- 2023/0321(CNS)
More facts (2)
- Formats
- Official page PDF Word
- Reference
- COM(2023)0532 – C9-0341/2023 – 2023/0321(CNS)
Text
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| Text proposed by the Commission | Amendment |
|---|---|
| (3 a) In accordance with the principles of subsidiarity and proportionality set out in Article 5 of the Treaty on European Union, direct taxation policy remains the responsibility of the Member States. This Directive shall in no way lead to binding harmonisation of national tax bases or affect the budgetary sovereignty of Member States. |
| Text proposed by the Commission | Amendment |
|---|---|
| (18) To ensure that the rules of the common framework are implemented and enforced correctly, Member States should lay down rules on penalties applicable to infringements of national provisions adopted pursuant to this Directive. Such penalties should be effective, proportionate and dissuasive. | (18) To ensure that the rules of the common framework are implemented and enforced correctly, Member States should lay down rules on penalties applicable to infringements of national provisions adopted pursuant to this Directive. Such penalties should be effective, proportionate and dissuasive. Member States shall remain solely competent to define the system and level of penalties applicable, in accordance with their respective legal traditions. |
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Sources & citation
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- Data source
- Licensed CC BY 4.0.
- Retrieved
- 25 September 2026
Cite as
European Parliament (2025). “A10-0194/103 - Amendement 103 - Sarah Knafo - au nom du groupe ESN - Rapport A10-0194/2025 - Evelyn Regner - Entreprises en Europe: cadre pour l’imposition des revenus (BEFIT) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))”. Text, 5 November 2025. docId A-10-2025-0194-AM-103-104, reference A10-0194/2025. EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/texts/A-10-2025-0194-AM-103-104 (retrieved 25 September 2026). Data: EP Open Data API: document record, https://data.europarl.europa.eu/api/v2/documents/A-10-2025-0194-AM-103-104 (CC BY 4.0).
BibTeX
@misc{epw-text-a-10-2025-0194-am-103-104,
author = {{European Parliament}},
title = {{A10-0194/103 - Amendement 103 - Sarah Knafo - au nom du groupe ESN - Rapport A10-0194/2025 - Evelyn Regner - Entreprises en Europe: cadre pour l’imposition des revenus (BEFIT) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))}},
year = {2025},
date = {2025-11-05},
howpublished = {\url{https://news.eu-parl.st-solutions.dev/texts/A-10-2025-0194-AM-103-104}},
url = {https://news.eu-parl.st-solutions.dev/texts/A-10-2025-0194-AM-103-104},
urldate = {2026-09-25},
publisher = {EU Parl Watch Research},
note = {Text. docId A-10-2025-0194-AM-103-104, reference A10-0194/2025. Data: EP Open Data API: document record (CC BY 4.0)}
}