Business in Europe: Framework for Income Taxation (BEFIT)
2023/0321(CNS) · Consultation procedure
Procedure 2023/0321(CNS) (consultation procedure) concerns “Business in Europe: Framework for Income Taxation (BEFIT)”; the committee responsible is ECON (Economic and Monetary Affairs). Concluded in Parliament: Latest: Amending a text in plenary on 13 Nov 2025. Parliament held roll-call votes on one day, most recently on 13 Nov 2025 (final vote): adopted with 370 votes in favour, 160 against and 107 abstentions.
- Reference
- 2023/0321(CNS)
- Type
- Consultation procedure
- Status
- Concluded in Parliament
- Lead
- ECON Economic and Monetary Affairs
- Budgetary assessment
- BUDG Budgets (opinion: Danuše Nerudová (EPP, Czechia))
- Rapporteur
- Evelyn Regner (S&D, Austria)
- Shadow rapporteurs
- Manon Aubry (The Left, France), Rasmus Andresen (Greens/EFA, Germany), Gilles Boyer (Renew, France), Danuše Nerudová (EPP, Czechia), Jaroslava Pokorná Jermanová (PfE, Czechia), Ewa Zajączkowska-Hernik (ESN, Poland)
- Opinions
- 7 shadow rapporteurs in the committees for opinion
Roll-call votes in Parliament
- Business in Europe: Framework for Income Taxation (BEFIT) (A10-0194/2025), 13 Nov 2025: final vote, main vote: A10-0194/2025 – Evelyn Regner – Commission proposal, adopted, 370 for, 160 against, 107 abstentions; plus 15 more roll-call votes
Timeline
- 21 Nov 2023: Parliamentary committee tabling report
- 15 Jan 2024: Proposal referred to plenary
- 12 Sep 2024: Appointment of a rapporteur
- 12 May 2025: Parliamentary committee tabling report
- 14 May 2025: Committee tabling an opinion
- 16 Jul 2025: Parliamentary committee adopting an opinion
- 24 Sep 2025: Adoption of a report by the EP committee responsible
- 16 Oct 2025: Tabling of a document to European Parliament plenary sitting
- 12 Nov 2025: Debates in European Parliament plenary sitting (agenda)
- 13 Nov 2025: Amending a text in plenary
Source: European Parliament, Open Data Portal (procedures, agendas, roll-call votes), CC BY 4.0, prepared by OpenRCV. Procedure file in the Legislative Observatory (OEIL)
Source: European Parliament, Open Data Portal (procedures, agendas, roll-call votes), CC BY 4.0. Names of steps, roles and procedure types from the European Parliament’s vocabulary.