European Union · Bill · CNS
2023/0321(CNS)
Business in Europe: Framework for Income Taxation (BEFIT)
Introduced
21 November 2023
Last action
13 November 2025 · Plenary vote
Status
PLENARY_VOTE
Sponsors
—
Subjects
Taxation
Source updated
13 November 2025
Official titles
Authentic titles published by the source. The stored canonical title is not replaced.
23 official languages
Bulgarian
Уредба за подоходното данъчно облагане на предприятията в Европа (БЕФИТ)
Czech
Podnikání v Evropě: rámec pro zdanění příjmů (BEFIT)
Danish
Erhverv i Europa: en ramme for indkomstbeskatning (BEFIT)
German
Schaffung eines Rahmens für die Unternehmensbesteuerung in Europa (BEFIT)
Greek
Επιχειρήσεις στην Ευρώπη: Πλαίσιο για τη φορολογία εισοδήματος (BEFIT)
Spanish
Empresas en Europa: Marco para el impuesto sobre sociedades
Estonian
Äritegevus Euroopas: tulumaksuga maksustamise raamistik (BEFIT)
Finnish
Yritysten tuloverotusta Euroopassa koskeva kehys (BEFIT)
French
Entreprises en Europe: cadre pour l’imposition des revenus (BEFIT)
Irish
Gnó san Eoraip: Creat le haghaidh Cánachas Ioncaim (BEFIT)
Croatian
Poslovanje u Europi: okvir za oporezivanje dobiti (BEFIT)
Hungarian
Vállalkozás Európában: Társaságiadó-keret (BEFIT)
Italian
Imprese in Europa: quadro per l'imposizione dei redditi (BEFIT)
Lithuanian
Sistema „Verslas Europoje. Pajamų apmokestinimo sistema“ (BEFIT)
Latvian
Uzņēmējdarbība Eiropā: ienākuma nodokļu sistēma (BEFIT)
Maltese
In-Negozju fl-Ewropa: Qafas għat-Tassazzjoni tal-Introjtu (BEFIT)
Dutch
Kader voor de belastingheffing van de inkomsten van bedrijven in Europa (Befit)
Polish
Działalność gospodarcza w Europie: ramy opodatkowania dochodu (BEFIT)
Portuguese
Quadro de Tributação dos Rendimentos Empresariais na Europa (BEFIT)
Romanian
Afaceri în Europa: Cadrul de impozitare al venitului (BEFIT)
Slovak
Podnikanie v Európe: rámec pre zdaňovanie príjmov (BEFIT)
Slovenian
Poslovanje v Evropi: okvir za obdavčitev dohodkov (BEFIT)
Swedish
Regelverket för inkomstbeskattning för företag i Europa (BEFIT)
Records
Official bill 2023/0321(CNS) from European Union at European Parliament. Dated 21 November 2023. Status: PLENARY_VOTE.
Timeline
21 November 2023
committee tabling report
Source: COMMITTEE_TABLING_REPORT
21 November 2023
Introduced
Business in Europe: Framework for Income Taxation (BEFIT)
Source: CNS
15 January 2024
referral
Source: REFERRAL
12 May 2025
committee tabling report
Source: COMMITTEE_TABLING_REPORT
14 May 2025
committee tabling opinion
Source: COMMITTEE_TABLING_OPINION
13 June 2025
committee tabling amendment
Source: COMMITTEE_TABLING_AMENDMENT
16 July 2025
committee adopting opinion
Source: COMMITTEE_ADOPTING_OPINION
24 September 2025
committee adopting report
Source: COMMITTEE_ADOPTING_REPORT
16 October 2025
tabling plenary
Source: TABLING_PLENARY
4 November 2025
tabling plenary
Source: TABLING_PLENARY
4 November 2025
tabling plenary
Source: TABLING_PLENARY
4 November 2025
tabling plenary
Source: TABLING_PLENARY
5 November 2025
tabling plenary
Source: TABLING_PLENARY
12 November 2025
Plenary debate
Source: PLENARY_DEBATE
12 November 2025
tabling plenary
Source: TABLING_PLENARY
12 November 2025
Plenary debate
Source: PLENARY_DEBATE
13 November 2025
Plenary vote
Source: PLENARY_VOTE
13 November 2025
plenary amend
Source: PLENARY_AMEND
13 November 2025
Vote results
Source: PLENARY_VOTE_RESULTS
13 November 2025
Plenary vote
Source: PLENARY_VOTE
Votes
13 November 2025 · rejected · REJECTED
Yes 171 · No 431 · Abstain 18 · Absent/not voting —
13 November 2025 · rejected · REJECTED
Yes 54 · No 511 · Abstain 64 · Absent/not voting —
13 November 2025 · rejected · REJECTED
Yes 92 · No 496 · Abstain 46 · Absent/not voting —
13 November 2025 · rejected · REJECTED
Yes 123 · No 476 · Abstain 27 · Absent/not voting —
Showing 4 of 17 votes.
Versions
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Documents
646 official files
Întreprinderile din Europa: cadru de impozitare a profitului (BEFIT)
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Întreprinderile din Europa: cadru de impozitare a profitului (BEFIT)
TEXT_ADOPTED · RO · 6 February 2026
Poslovanje v Evropi: okvir za obdavčitev dohodkov (BEFIT)
TEXT_ADOPTED · SL · 6 February 2026
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Podnikanie v Európe: rámec pre zdaňovanie príjmov (BEFIT)
TEXT_ADOPTED · SK · 6 February 2026
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Regelverk för inkomstbeskattning för företag i Europa (Befit)
TEXT_ADOPTED · SV · 6 February 2026
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Działalność gospodarcza w Europie: ramy opodatkowania dochodu (BEFIT)
TEXT_ADOPTED · PL · 6 February 2026
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Quadro de Tributação dos Rendimentos Empresariais na Europa (BEFIT)
TEXT_ADOPTED · PT · 6 February 2026
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In-Negozju fl-Ewropa: Qafas għat-Tassazzjoni tal-Introjtu (BEFIT)
TEXT_ADOPTED · MT · 6 February 2026
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Kader voor de belastingheffing van de inkomsten van bedrijven in Europa (Befit)
TEXT_ADOPTED · NL · 6 February 2026
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Uzņēmējdarbība Eiropā: ienākuma nodokļu sistēma (BEFIT)
TEXT_ADOPTED · LV · 6 February 2026
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Sistema „Verslas Europoje. Pajamų apmokestinimo sistema“ (BEFIT)
TEXT_ADOPTED · LT · 6 February 2026
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Gnó san Eoraip: Creat le haghaidh Cánachas Ioncaim (BEFIT)
TEXT_ADOPTED · GA · 6 February 2026
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Yritysten tuloverotusta Euroopassa koskeva kehys (BEFIT)
TEXT_ADOPTED · FI · 6 February 2026
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Poslovanje u Europi: okvir za oporezivanje dobiti (BEFIT)
TEXT_ADOPTED · HR · 6 February 2026
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Entreprises en Europe: cadre pour l’imposition des revenus (BEFIT)
TEXT_ADOPTED · FR · 6 February 2026
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Imprese in Europa: quadro per l'imposizione dei redditi (BEFIT)
TEXT_ADOPTED · IT · 6 February 2026
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Vállalkozás Európában: Társaságiadó-keret (BEFIT)
TEXT_ADOPTED · HU · 6 February 2026
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Äritegevus Euroopas: tulumaksuga maksustamise raamistik (BEFIT)
TEXT_ADOPTED · ET · 6 February 2026
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Empresas en Europa: Marco para el impuesto sobre sociedades
TEXT_ADOPTED · ES · 6 February 2026
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Επιχειρήσεις στην Ευρώπη: Πλαίσιο για τη φορολογία εισοδήματος (BEFIT)
TEXT_ADOPTED · EL · 6 February 2026
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Business in Europe: Framework for Income Taxation (BEFIT)
TEXT_ADOPTED · EN · 6 February 2026
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Бизнесът в Европа: рамка за подоходно данъчно облагане (BEFIT)
TEXT_ADOPTED · BG · 6 February 2026
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Podnikání v Evropě: rámec pro zdanění příjmů (BEFIT)
TEXT_ADOPTED · CS · 6 February 2026
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Erhverv i Europa: en ramme for indkomstbeskatning (BEFIT)
TEXT_ADOPTED · DA · 6 February 2026
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Schaffung eines Rahmens für die Unternehmensbesteuerung in Europa (BEFIT)
TEXT_ADOPTED · DE · 6 February 2026
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Follow up to T10-0268/2025
ACT_FOLLOWUP · FR · 2 February 2026
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Follow up to T10-0268/2025
ACT_FOLLOWUP · EN · 2 February 2026
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Follow up to T10-0268/2025
ACT_FOLLOWUP · FR · 2 February 2026
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Follow up to T10-0268/2025
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Działalność gospodarcza w Europie: ramy opodatkowania dochodu (BEFIT)
TEXT_ADOPTED · PL · 23 January 2026
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Działalność gospodarcza w Europie: ramy opodatkowania dochodu (BEFIT)
TEXT_ADOPTED · PL · 23 January 2026
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Erhverv i Europa: en ramme for indkomstbeskatning (BEFIT)
TEXT_ADOPTED · DA · 21 January 2026
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Erhverv i Europa: en ramme for indkomstbeskatning (BEFIT)
TEXT_ADOPTED · DA · 21 January 2026
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Întreprinderile din Europa: cadru de impozitare a profitului (BEFIT)
TEXT_ADOPTED · RO · 20 January 2026
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Întreprinderile din Europa: cadru de impozitare a profitului (BEFIT)
TEXT_ADOPTED · RO · 20 January 2026
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Quadro de Tributação dos Rendimentos Empresariais na Europa (BEFIT)
TEXT_ADOPTED · PT · 16 January 2026
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Quadro de Tributação dos Rendimentos Empresariais na Europa (BEFIT)
TEXT_ADOPTED · PT · 16 January 2026
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Empresas en Europa: Marco para el impuesto sobre sociedades
TEXT_ADOPTED · ES · 13 January 2026
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Empresas en Europa: Marco para el impuesto sobre sociedades
TEXT_ADOPTED · ES · 13 January 2026
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Gnó san Eoraip: Creat le haghaidh Cánachas Ioncaim (BEFIT)
TEXT_ADOPTED · GA · 13 January 2026
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Gnó san Eoraip: Creat le haghaidh Cánachas Ioncaim (BEFIT)
TEXT_ADOPTED · GA · 13 January 2026
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Sistema „Verslas Europoje. Pajamų apmokestinimo sistema“ (BEFIT)
TEXT_ADOPTED · LT · 12 January 2026
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Sistema „Verslas Europoje. Pajamų apmokestinimo sistema“ (BEFIT)
TEXT_ADOPTED · LT · 12 January 2026
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Entreprises en Europe: cadre pour l’imposition des revenus (BEFIT)
TEXT_ADOPTED · FR · 12 January 2026
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Entreprises en Europe: cadre pour l’imposition des revenus (BEFIT)
TEXT_ADOPTED · FR · 12 January 2026
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Uzņēmējdarbība Eiropā: ienākuma nodokļu sistēma (BEFIT)
TEXT_ADOPTED · LV · 12 January 2026
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Uzņēmējdarbība Eiropā: ienākuma nodokļu sistēma (BEFIT)
TEXT_ADOPTED · LV · 12 January 2026
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Kader voor de belastingheffing van de inkomsten van bedrijven in Europa (Befit)
TEXT_ADOPTED · NL · 9 January 2026
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Kader voor de belastingheffing van de inkomsten van bedrijven in Europa (Befit)
TEXT_ADOPTED · NL · 9 January 2026
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In-Negozju fl-Ewropa: Qafas għat-Tassazzjoni tal-Introjtu (BEFIT)
TEXT_ADOPTED · MT · 9 January 2026
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In-Negozju fl-Ewropa: Qafas għat-Tassazzjoni tal-Introjtu (BEFIT)
TEXT_ADOPTED · MT · 9 January 2026
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Sponsors
- Rasmus ANDRESEN · Verts/ALE · RAPPORTEUR_SHADOW
- Fabienne KELLER · Renew · RAPPORTEUR_SHADOW_OPINION
- Danuše NERUDOVÁ · PPE · RAPPORTEUR_SHADOW
- Danuše NERUDOVÁ · PPE · RAPPORTEUR_OPINION
- · BUDG · COMMITTEE_BUDGETARY_ASSESSMENT
- Alexander JUNGBLUTH · ESN · RAPPORTEUR_SHADOW_OPINION
- · ECON · COMMITTEE_LEAD
- Julien SANCHEZ · PfE · RAPPORTEUR_SHADOW_OPINION
- Gilles BOYER · Renew · RAPPORTEUR_SHADOW
- Manon AUBRY · The Left · RAPPORTEUR_SHADOW
- Jaroslava POKORNÁ JERMANOVÁ · PfE · RAPPORTEUR_SHADOW
- Roberts ZĪLE · ECR · RAPPORTEUR_SHADOW_OPINION
- Rasmus ANDRESEN · Verts/ALE · RAPPORTEUR_SHADOW_OPINION
- Evelyn REGNER · S&D · RAPPORTEUR
- Ewa ZAJĄCZKOWSKA-HERNIK · ESN · RAPPORTEUR_SHADOW
- Sandra GÓMEZ LÓPEZ · S&D · RAPPORTEUR_SHADOW_OPINION
- Nikolas FARANTOURIS · The Left · RAPPORTEUR_SHADOW_OPINION
Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://oeil.secure.europarl.europa.eu/oeil/popups/ficheprocedure.do?lang=en&reference=2023%2F0321(CNS)
- Open data entity: https://data.europarl.europa.eu/api/v2/procedures/2023-0321
- eu · 2023-0321 · source updated 13 November 2025