Text · Comparison of two versions
Changes from plenary report to adopted text
A-9-2024-0064 → TA-9-2024-0218
- From
- A-9-2024-0064 Plenary report of 28 Feb 2024
- To
- TA-9-2024-0218 Adopted text of 10 Apr 2024
- Changes
- 11 changes to the text
- Paragraphs
- +4 added · −9 removed · 12 changed
More facts (2)
- Title (from)
- on the proposal for a Council directive establishing a Head Office Tax system for micro, small and medium sized enterprises, and amending Directive 2011/16/EU
- Title (to)
- Establishing a Head Office Tax system for micro, small and medium sized enterprises, and amending Directive 2011/16/EU
Changes that matter, 11
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 7 a (new): (7a) The one-stop-shop solution is valued by Union SMEs and its creation represents an optional facilitation tool for the tax-related procedures of SMEs. The positive experience with the VAT return via the one-stop-shop, with 130 000 companies fillingfiling their VAT return via the one-stop-shop and more than EUR 17 billion collected in VAT revenue, in 2022, motivates the model replication in the context of this Directive.
Change 2
ChangedRecital 13 a (new): (13a) The Commission’s evaluation report should assess all relevant aspects of implementation of this Directive and focus on the advantages of a possible extension of the scope, the adequacy of the eligibility requirements, the appropriateness of the exclusion situations, namely the set upset-up of subsidiaries, and the need for the exclusion of shipping activities. The Commission should address those aspects in its possible proposal to amend this Directive, or give reasons to justify why it is not necessary to change the existing rules.
Change 3
ChangedRecital 14: (14) Member States may process personal data under this Directive solely for the purpose of verifying the eligibility requirements or determining the tax liability of permanent establishments and.and subsidiaries. Any processing of personal data carried out for this purpose should comply with Regulation (EU) 2016/679.
Change 4
ChangedArticle 3 – paragraph 1 – point 1 a (new): (1a) ‘subsidiary’ means a subsidiary within the meaning of Article 3(1), point (b), of Council Directive Council Directive 2011/96/EU situated in another Member State and controlled by the head office;
Change 5
ChangedArticle 4 – paragraph 1 – introductory part: 11. The head office may opt to apply the head office taxation rules in respect of its permanent establishments and subsidiaries in other Member States if it meets the following requirements:
Change 6
ChangedArticle 4 – paragraph 1 – point c: (c) it has met the conditions laid down in Article 2(1), point d)(d), for the last fiscal year or, if more recently, since the establishment of the head office.
Change 7
ChangedArticle 6 – paragraph 3 – subparagraph 3: The host Member State may challenge the decision of the filing authority regarding the fulfilment of the eligibility requirements in accordance with the provisions set out in Article 13. In that case, the national rules of the head office Member State areshall be applied. Notwithstanding such proceedings, the SMEs may start applying the head office taxation rules.
Change 8
ChangedArticle 6 – paragraph 4: 4. Where a host Member State concludes that the presence of an SME in its territory qualifies as a permanent establishment or a subsidiary, it shall inform the filing authority. Upon that information, the filing authority shall inform the competent tax authority of the host Member State on whether the head office applies the head office taxation rules in respect of its permanent establishments or subsidiaries. The head office must be duly informed about thesethose procedures, without undue delay.
Show 3 more changes
Change 9
ChangedArticle 11 – paragraph 8: 8. If the tax authority of the host Member State rejects the draft tax assessment notice, it shall revise this draft tax assessment in connection with the attribution of profits to the permanent establishment and the subsidiaries in accordance with the provisions laid down in the applicable convention for the avoidance of double taxation to which the host and head office Member States are party. After the attribution of profits to the permanent establishment and the subsidiaries has been revised and communicated to the filing authority in accordance with Article 8ae of Directive 2011/16/EU, the filing authority shall re-compute the taxable result in accordance with the taxation rules of the head office Member State, and a revised tax assessment shall be issued by this Member State. The taxpayer shall be entitled to appeal against this revised tax assessment before the courts of the head office Member State. Any dispute concerning the amount of profits attributable to the permanent establishment and the subsidiaries shall be settled in accordance with the applicable convention for the avoidance of double taxation, or the provisions set out in Council Directive (EU) 2017/1852 of 10 October 2017.201717.
Change 10
ChangedArticle 13 – paragraph 1: 1. Unless specified otherwise, the rules of this Directive shall not affect the national rules of Member States that govern local tax audits, legal remedies and proceedings, or the dispute resolution mechanisms available at the level of the Union or provided for in the applicable bilateral tax conventions on the avoidance of double taxation. The commercial, accounting and fiscal obligations of a permanent establishments and subsidiaries pursuant to the national rules of the host Member State shall not be affected by this Directive.
Change 11
ChangedArticle 19 – paragraph 1 – subparagraph 1 a (new): The report referred in the first subparagraph of this paragraph shall also evaluate the possible extension of the scope of this Directive, in particular to other companies referred to in ArticleArticles 3(5) and (6) of Directive 2013/34/EU, the adequacy of the eligibility requirements laid down in Article 4 of this Directive in view of adhesion of SMEs to the head office taxation rules and, in particular, the appropriateness of the requirement related to the joint turnover of the permanent establishments and/or subsidiaries. The report shall also evaluate the appropriateness of the criteria laid down in Article 10 of this Directive, namely the exclusion of SMEs that have more than two subsidiaries, and the adequacy of the exclusion of the shipping activities laid down in articleArticle 5 of this Directive. The report shall also assess if and how the procedures laid down in this Directive can be further streamlined to reduce compliance costs and if there are lessons to be learnt from the application of this Directive for corporate taxation in general.
Sources & citation
Where the facts on this page come from, and how to cite it.
- Data source
- Licensed CC BY 4.0.
- Retrieved
- 25 September 2026
Cite as
European Parliament (2024). “Changes between A-9-2024-0064 and TA-9-2024-0218”. Text, 10 April 2024. from A-9-2024-0064, to TA-9-2024-0218. EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/texts/A-9-2024-0064/compare/TA-9-2024-0218 (retrieved 25 September 2026). Data: European Parliament Open Data, https://data.europarl.europa.eu/ (CC BY 4.0).
BibTeX
@misc{epw-text-2024-04-10,
author = {{European Parliament}},
title = {{Changes between A-9-2024-0064 and TA-9-2024-0218}},
year = {2024},
date = {2024-04-10},
howpublished = {\url{https://news.eu-parl.st-solutions.dev/texts/A-9-2024-0064/compare/TA-9-2024-0218}},
url = {https://news.eu-parl.st-solutions.dev/texts/A-9-2024-0064/compare/TA-9-2024-0218},
urldate = {2026-09-25},
publisher = {EU Parl Watch Research},
note = {Text. from A-9-2024-0064, to TA-9-2024-0218. Data: European Parliament Open Data (CC BY 4.0)}
}