Text · Comparison of two versions

Changes from plenary report to adopted text

A-9-2024-0066 → TA-9-2024-0219

From: A-9-2024-0066 Plenary report of 1 Mar 2024
To: TA-9-2024-0219 Adopted text of 10 Apr 2024
Changes: 8 changes to the text
Paragraphs: +5 added · −13 removed · 8 changed

More facts (2)

Title (from): on the proposal for a Council directive on transfer pricing
Title (to): Transfer pricing

Title (from): on the proposal for a Council directive on transfer pricing
Title (to): Transfer pricing

Every difference

The full paragraph comparison, packaging included; long runs of unchanged paragraphs are folded. One part of the text per page.

Part 2 of 3: Paragraphs 61–69

Article 16 – paragraph 2: 2. Information, including personal data, processed in accordance with this Directive shall be retained only for as long as necessary to achieve the purposes of this Directive, in accordance with each data controller’s national law on statute of limitations, but in any case no longer than 10 years as of the moment when personal data are processed for the purposes of this Directive.

Change 5

ChangedArticle 18 – paragraph 1: 1. The power to adopt the delegated acts referred to in Article 3, second ~~subparagraph,~~paragraph, Article 13 and Article 14(2), (2a) and (2b) shall be conferred on the Commission subject to the conditions laid down in this Article.

Change 6

ChangedArticle 18 – paragraph 2: 2. The delegation of power referred to in Article 3, second ~~subparagraph,~~paragraph, Article 13 and Article 14(2), (2a) and (2b) may be revoked at any time by the Council. A decision to revoke shall put an end to the delegation of the power specified in that decision. It shall take effect the day following the publication of the decision in the Official Journal of the European Union or at a later date specified therein. It shall not affect the validity of the delegated act if already in force.

4 unchanged paragraphs

Article 18 – paragraph 3: 3. Before adopting the delegated act, the Commission shall consult experts designated by each Member State in accordance with the principles laid down in the Inter-institutional Agreement on better law making of 13 April 2016. The European Forum on Transfer Pricing referred to in Article 14a shall serve as the relevant expert body.

Article 19 – paragraph 1 a (new): The European Parliament may attend as an observer the international negotiations on Transfer Pricing Guidelines in the relevant international fora.

Article 19 a (new): Article 19a / Review / The Commission shall review the application of this Directive for MNE groups that fall under the scope of the proposal for a Council Directive on Business in Europe: Framework for Income Taxation (BEFIT), once that Directive enters into force.

Article 19b (new): Article 19b / Amendment to Directive 2011/16/EU / In Directive 2011/16/EU, point (i) of Article 8a(6) is replaced by the following: / ‘(i) the identification of the method used for determination of the transfer pricing or other valuation methods and techniques to estimate the arm’s length price as defined in Article 9 of Directive [2024/XX/XX on transfer pricing], and the reasoning behind applying such method, or the transfer price itself in the case of an advance pricing arrangement;’

Change 7

ChangedArticle 20 – paragraph 1 – subparagraph 1: Member States shall adopt and publish, by ~~[31~~31 December ~~2024]~~2024 at the latest, the laws, regulations and administrative provisions necessary to comply with this Directive. They shall forthwith communicate to the Commission the text of those provisions.

Change 8

ChangedArticle 20 – paragraph 1 – subparagraph 2: They shall apply those provisions from [11 January ~~2025].~~2025.

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-9-2024-0066/compare/TA-9-2024-0219?all=1&part=2
Data source: European Parliament Open Data
Licensed CC BY 4.0.
Retrieved: 28 September 2026

Cite as

European Parliament (2024). “Changes between A-9-2024-0066 and TA-9-2024-0219”. Text, 10 April 2024. from A-9-2024-0066, to TA-9-2024-0219. EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/texts/A-9-2024-0066/compare/TA-9-2024-0219?all=1&part=2 (retrieved 28 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-9-2024-0066 and TA-9-2024-0219}},
  year = {2024},
  date = {2024-04-10},
  howpublished = {\url{https://news.eu-parl.st-solutions.dev/texts/A-9-2024-0066/compare/TA-9-2024-0219?all=1&part=2}},
  url = {https://news.eu-parl.st-solutions.dev/texts/A-9-2024-0066/compare/TA-9-2024-0219?all=1&part=2},
  urldate = {2026-09-28},
  publisher = {EU Parl Watch Research},
  note = {Text. from A-9-2024-0066, to TA-9-2024-0219. Data: European Parliament Open Data (CC BY 4.0)}
}