Text · Comparison of two versions

Changes from plenary report to adopted text

A-10-2026-0167 → TA-10-2026-0270

From: A-10-2026-0167 Plenary report of 10 Jun 2026
To: TA-10-2026-0270 Adopted text of 9 Jul 2026
Changes: 13 changes to the text
Paragraphs: +4 added · −11 removed · 17 changed

More facts (3)

Dossier: 2025/2211(INI)
Title (from): on the feasibility of a 28th tax regime and its potential to support EU competitiveness
Title (to): Feasibility of a 28th tax regime and its potential to support EU competitiveness

Dossier: 2025/2211(INI)
Title (from): on the feasibility of a 28th tax regime and its potential to support EU competitiveness
Title (to): Feasibility of a 28th tax regime and its potential to support EU competitiveness

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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: footnote markers are removed throughout the text.1 2 3 4

The notes class 0 changes as substance, 13 as formal, 0 as wording only.

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Changes that matter, 13

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

ChangedA. whereas the EU, as the largest integrated market in the world, with more than 450 million consumers, is losing its economic competitive ~~edge4~~edge owing to the confluence of structural weaknesses, the increasingly intense global competition to attract capital, businesses and talent, and a complex and fragmented regulatory framework;

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

Removes a footnote marker after 'edge'.

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Change 2

ChangedC. whereas internal trade barriers in the EU’s single market are estimated to be the equivalent of a tariff rate of 44 % for goods and 110 % for ~~services5,~~services, which continue to represent a significant burden for business growth and investment in the EU and highlight the cost of regulatory fragmentation, and the need to move towards a more integrated, simplified and ambitious framework;

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

Removes a footnote marker after 'services'.

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Change 3

ChangedF. whereas enterprises in the EU, specifically small and medium-sized enterprises (SMEs), start-ups and scale-ups, and their innovative potential are structurally stifled by the persistent fragmentation of regulatory frameworks between Member States; whereas regulatory and tax diversity and the associated costs of navigating unfamiliar, distinct and often incompatible national environments hinder the pan-European financing and scaling up of companies, and whereas there is an urgent need to address this competitiveness ~~gap6;~~gap; whereas a favourable, predictable and proportionate regulatory environment is essential to enable companies to invest, grow and compete globally; whereas the EU should strengthen its commitment to entrepreneurial freedom and the removal of barriers; whereas by providing a harmonised framework, the 28th regime would facilitate EU SMEs access to capital, contribute to reducing economic and territorial disparities in the EU, ensure balanced access and development conditions across different regions, and make it easier for investors to provide funding to companies located in another Member State;

Note on change 3 · formal Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026

Removes a footnote marker after 'gap'.

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Change 4

ChangedG. whereas the overall administrative burden reduction of the proposed regulation establishing the 28th regime is estimated at between EUR 328 million and 440 million over a period of 10 ~~years7;~~years;

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

Removes a footnote marker after 'years'.

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Change 5

ChangedH. whereas for SMEs, small mid-caps, start-ups and scale-ups, the difficulties in understanding the different business environments in the EU – including owing to language barriers, lack of access to information or rules and requirements, taxation issues and business authorisation – represent the most significant barriers to their cross-border operations and to scaling up within the EU; whereas taxation, particularly issues relating to Value Added Tax (VAT), permitting and authorisations make up the main obstacles to their scaling up in other EU ~~countries8;~~countries;

Note on change 5 · formal Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026

Removes a footnote marker after 'countries'.

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Change 6

ChangedI. whereas as of 2025, Europe only had 331 unicorns compared to 1 963 in the United States and whereas between 2008 and 2021, close to 30 % of European unicorns relocated their headquarters outside the EU; whereas a large proportion of companies are leaving the EU to find the necessary capital in other jurisdictions; whereas this is due to better access to large markets, a supportive business environment, better access to venture capital, heightened availability and mobility of talented and skilled workers, an unfragmented regulatory framework and a less complex tax environment, and the wider availability of employee ownership schemes, which would be conducive to cross-border investment and to attracting and retaining economic and industrial activity within their ~~economies9;~~economies;

Note on change 6 · formal Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026

Removes a footnote marker after 'economies'.

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Change 7

ChangedJ. whereas, as mentioned in the Draghi report, for innovative companies, ‘a voluntary 28th company rulebook harmonising legislation concerning corporate law, insolvency, as well as a few key aspects of taxation, to be made progressively more ambitious, could be explored under enhanced cooperation by willing Member ~~States’10;~~States’;

Note on change 7 · formal Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026

Removes a footnote marker after 'States'.

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Change 8

ChangedK. whereas, as stated in the Letta report, tax is another area where complexity is a major barrier to cross-border trade and investment, and regulatory fragmentation may turn the single market into an obstacle for SMEs; whereas the report identifies the 28th regime as a key tool to enable them to fully benefit from the single ~~market11;~~market;

Note on change 8 · formal Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026

Removes a footnote marker after 'market'.

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Change 9

Changed14. Emphasises that in order to avoid further complexity, the provisions of the 28th regime should be in line with any other major proposals of the Commission and relevant Organisation for Economic Co-operation and Development (OECD) guidelines regarding greater integration within the single market, namely in the field of taxation and applicable tax legislation, notably in EU anti-avoidance and anti-evasion frameworks, including the Anti-Tax Avoidance ~~Directive12~~Directive (ATAD);

Note on change 9 · formal Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026

Removes a footnote marker after 'Directive'.

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Change 10

Changed33. Highlights that cross-border scaling up may entail frequent corporate mobility events and reorganisations, and that, with the intention of benefiting from the current framework for tax-neutral operations, the tax module should involve the extension of current EU law and address mobility-related tax frictions through enhanced administrative coordination and greater substantive certainty, while ensuring that any simplification measures remain subject to appropriate safeguards against ~~abuse13;~~abuse;

Note on change 10 · formal Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026

Removes a footnote marker after 'abuse'.

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Change 11

Changed34. Emphasises that to reduce compliance burdens, regime participants must operate under a centralised VAT framework, where a single EU VAT number and digital One-Stop ~~Shop14~~Shop portal must cover declarations and refunds across the Member States, including through timely and efficient refund procedures and a reduced need for multiple registrations; highlights the importance of promoting the use of interoperable digital solutions, including e-invoicing, to simplify compliance, enhance transparency and reduce administrative costs; recalls that the objective under the tax module should be procedural simplification rather than the harmonisation of VAT rates, enabling companies to expand without multiplying administrative interfaces;

Note on change 11 · formal Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026

Removes a footnote marker after 'Shop'.

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Change 12

Changed35. Highlights that cross-border capital flows within the module should benefit from more coordinated and efficient treatment, whereby dividends, interest and royalties between participating entities and their associated investment vehicles should benefit and be subject to a common simplified withholding tax procedure and minimum effective taxation; proposes that immediate recognition of tax residence must be achieved through a centralised EU digital registry, enabling streamlined digital clearance procedures and eliminating manual refund delays identified as a key barrier to scaling in the ~~EU15;~~EU;

Note on change 12 · formal Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026

Removes a footnote marker after 'EU'.

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Change 13

Changed40. Recalls that social security contributions and pension income taxes applicable to workers carrying out their activities in more than one Member State are set by the multi-state worker framework under Article 13 of Regulation (EC) No ~~883/200416,~~883/2004, whereby the applicable legislation is determined in accordance with a number of factors, thereby enhancing legal certainty and reducing cross-border administrative burdens;

Note on change 13 · formal Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026

Removes a footnote marker after '883/2004'.

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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-10-2026-0167/compare/TA-10-2026-0270
Data source: European Parliament Open Data
Licensed CC BY 4.0.
Retrieved: 25 September 2026

Cite as

European Parliament (2026). “Changes between A-10-2026-0167 and TA-10-2026-0270”. Text, 9 July 2026. from A-10-2026-0167, to TA-10-2026-0270, reference 2025/2211(INI). EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/texts/A-10-2026-0167/compare/TA-10-2026-0270 (retrieved 25 September 2026). Data: European Parliament Open Data, https://data.europarl.europa.eu/ (CC BY 4.0).

BibTeX

@misc{epw-text-2026-07-09,
  author = {{European Parliament}},
  title = {{Changes between A-10-2026-0167 and TA-10-2026-0270}},
  year = {2026},
  date = {2026-07-09},
  howpublished = {\url{https://news.eu-parl.st-solutions.dev/texts/A-10-2026-0167/compare/TA-10-2026-0270}},
  url = {https://news.eu-parl.st-solutions.dev/texts/A-10-2026-0167/compare/TA-10-2026-0270},
  urldate = {2026-09-25},
  publisher = {EU Parl Watch Research},
  note = {Text. from A-10-2026-0167, to TA-10-2026-0270, reference 2025/2211(INI). Data: European Parliament Open Data (CC BY 4.0)}
}