Text · Comparison of two versions

Changes from plenary report to adopted text

A-10-2025-0194 → TA-10-2025-0268

From: A-10-2025-0194 Plenary report of 16 Oct 2025
To: TA-10-2025-0268 Adopted text of 13 Nov 2025
Changes: 2 changes to the text
Paragraphs: +4 added · −38 removed · 3 changed

More facts (3)

Dossier: 2023/0321(CNS)
Title (from): on the proposal for a Council directive on Business in Europe: Framework for Income Taxation (BEFIT)
Title (to): Business in Europe: Framework for Income Taxation (BEFIT)

Dossier: 2023/0321(CNS)
Title (from): on the proposal for a Council directive on Business in Europe: Framework for Income Taxation (BEFIT)
Title (to): Business in Europe: Framework for Income Taxation (BEFIT)

What changed, in short Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026

The versions differ only in formal points and wording: a footnote date is corrected and a paragraph is rephrased without changing substance.1 2

The notes class 0 changes as substance, 1 as formal, 1 as wording only.

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Changes that matter, 2

Changes to the text in document order — the ones the change notes describe. Cover page, renumbering and punctuation-only edits are left out (see “Every difference”); changes to citations and references stay in and are marked as formal in the notes.

Change 1

ChangedRecital 3: (3) Albeit different in their design, the fundamental features of corporate income tax systems are similar as they lay down rules aiming towards the same objective, i.e., to arrive at a taxable base for businesses. In this vein, to support the proper functioning of the internal market, the corporate tax environment in the Union should be shaped according to the principle that companies pay their fair share of tax in the jurisdiction(s) where their profits are generated. Therefore, it would be important for businesses which operate on the internal market that Member States introduce a common legal framework to harmonise the fundamental features of corporate income tax systems with a view to simplifying tax rules, reducing administrative burden, ensuring a fair competition, enhancing legal certainty for companies operating across borders, and fighting tax avoidance. The scope of such harmonisation should be strictly limited to the criteria and entities referred to in this Directive, while the tax rate and enforcement policies remain with Member States, within the framework of Council Directive (EU) 2022/25231a. / 1a. Council Directive (EU) 2022/2523 of 1415 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union (OJ L 328, 22.12.2022, p. 1, ELI: http://data.europa.eu/eli/dir/2022/2523/oj).

Note on change 1 · formal Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026

Corrects the date of Council Directive (EU) 2022/2523 from 14 to 15 December 2022 in a footnote.

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Change 2

ChangedArticle 25 – paragraph 3:3 – introductory part: 3. The fixed asset register shall be kept in a manner that provides sufficient information, including depreciation data, to calculate the preliminary tax result. A copy of the fixed asset register shall be kept by the BEFIT group for 5 years from the date that the depreciation of such asset ceased. The fixed asset register shall include at least the following information:

Note on change 2 · wording only Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026

Restructures Article 25 paragraph 3 by moving the introductory phrase before the list of required information.

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Sources & citation

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

Permalink: https://news.eu-parl.st-solutions.dev/texts/A-10-2025-0194/compare/TA-10-2025-0268
Data source: European Parliament Open Data
Licensed CC BY 4.0.
Retrieved: 25 September 2026

Cite as

European Parliament (2025). “Changes between A-10-2025-0194 and TA-10-2025-0268”. Text, 13 November 2025. from A-10-2025-0194, to TA-10-2025-0268, reference 2023/0321(CNS). EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/texts/A-10-2025-0194/compare/TA-10-2025-0268 (retrieved 25 September 2026). Data: European Parliament Open Data, https://data.europarl.europa.eu/ (CC BY 4.0).

BibTeX

@misc{epw-text-2025-11-13,
  author = {{European Parliament}},
  title = {{Changes between A-10-2025-0194 and TA-10-2025-0268}},
  year = {2025},
  date = {2025-11-13},
  howpublished = {\url{https://news.eu-parl.st-solutions.dev/texts/A-10-2025-0194/compare/TA-10-2025-0268}},
  url = {https://news.eu-parl.st-solutions.dev/texts/A-10-2025-0194/compare/TA-10-2025-0268},
  urldate = {2026-09-25},
  publisher = {EU Parl Watch Research},
  note = {Text. from A-10-2025-0194, to TA-10-2025-0268, reference 2023/0321(CNS). Data: European Parliament Open Data (CC BY 4.0)}
}