European Union · Bill · CNS

2023/0321(CNS)

Business in Europe: Framework for Income Taxation (BEFIT)

votedEuropean Union· European Parliament· EN

Introduced

21 November 2023

Last action

13 November 2025 · Plenary vote

Status

PLENARY_VOTE

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

A10-0194/82 - Pakeitimas 82 - Manon Aubry, Pasquale Tridico - The Left frakcijos vardu - Pranešimas A10-0194/2025 - Evelyn Regner - Sistema „Verslas Europoje. Pajamų apmokestinimo sistema“ (BEFIT) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))

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A10-0194/82 - Pakeitimas 82 - Manon Aubry, Pasquale Tridico - The Left frakcijos vardu - Pranešimas A10-0194/2025 - Evelyn Regner - Sistema „Verslas Europoje. Pajamų apmokestinimo sistema“ (BEFIT) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · LT · 10 November 2025
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A10-0194/82 - Pakeitimas 82 - Manon Aubry, Pasquale Tridico - The Left frakcijos vardu - Pranešimas A10-0194/2025 - Evelyn Regner - Sistema „Verslas Europoje. Pajamų apmokestinimo sistema“ (BEFIT) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · LT · 10 November 2025
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A10-0194/93 - Amendement 93 - Manon Aubry, Pasquale Tridico - namens de Fractie The Left - Verslag A10-0194/2025 - Evelyn Regner - Kader voor de belastingheffing van de inkomsten van bedrijven in Europa (Befit) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · NL · 10 November 2025
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A10-0194/93 - Amendement 93 - Manon Aubry, Pasquale Tridico - namens de Fractie The Left - Verslag A10-0194/2025 - Evelyn Regner - Kader voor de belastingheffing van de inkomsten van bedrijven in Europa (Befit) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · NL · 10 November 2025
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A10-0194/93 - Amendamentul 93 - Manon Aubry, Pasquale Tridico - în numele Grupului The Left - Raport A10-0194/2025 - Evelyn Regner - Întreprinderile din Europa: cadru de impozitare a profitului (BEFIT) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · RO · 10 November 2025
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A10-0194/93 - Amendamentul 93 - Manon Aubry, Pasquale Tridico - în numele Grupului The Left - Raport A10-0194/2025 - Evelyn Regner - Întreprinderile din Europa: cadru de impozitare a profitului (BEFIT) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · RO · 10 November 2025
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A10-0194/93 - Muudatusettepanek 93 - Manon Aubry, Pasquale Tridico - fraktsiooni The Left nimel - Raport A10-0194/2025 - Evelyn Regner - Äritegevus Euroopas: tulumaksuga maksustamise raamistik (BEFIT) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · ET · 10 November 2025
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A10-0194/93 - Muudatusettepanek 93 - Manon Aubry, Pasquale Tridico - fraktsiooni The Left nimel - Raport A10-0194/2025 - Evelyn Regner - Äritegevus Euroopas: tulumaksuga maksustamise raamistik (BEFIT) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · ET · 10 November 2025
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A10-0194/82 - Amendement 82 - Manon Aubry, Pasquale Tridico - nom du groupe The Left - Rapport A10-0194/2025 - Evelyn Regner - Entreprises en Europe: cadre pour l’imposition des revenus (BEFIT) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · FR · 10 November 2025
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A10-0194/82 - Amendement 82 - Manon Aubry, Pasquale Tridico - nom du groupe The Left - Rapport A10-0194/2025 - Evelyn Regner - Entreprises en Europe: cadre pour l’imposition des revenus (BEFIT) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · FR · 10 November 2025
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A10-0194/103 - Amendement 103 - Sarah Knafo - au nom du groupe ESN - Rapport A10-0194/2025 - Evelyn Regner - Entreprises en Europe: cadre pour l’imposition des revenus (BEFIT) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · FR · 10 November 2025
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A10-0194/103 - Amendement 103 - Sarah Knafo - au nom du groupe ESN - Rapport A10-0194/2025 - Evelyn Regner - Entreprises en Europe: cadre pour l’imposition des revenus (BEFIT) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · FR · 10 November 2025
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A10-0194/93 - Amendement 93 - Manon Aubry, Pasquale Tridico - au nom du groupe The Left - Rapport A10-0194/2025 - Evelyn Regner - Entreprises en Europe: cadre pour l’imposition des revenus (BEFIT) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · FR · 10 November 2025
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A10-0194/93 - Amendement 93 - Manon Aubry, Pasquale Tridico - au nom du groupe The Left - Rapport A10-0194/2025 - Evelyn Regner - Entreprises en Europe: cadre pour l’imposition des revenus (BEFIT) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · FR · 10 November 2025
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A10-0194/93 - Ändringsförslag 93 - Manon Aubry, Pasquale Tridico - för The Left-gruppen - Betänkande A10-0194/2025 - Evelyn Regner - Regelverk för inkomstbeskattning för företag i Europa (Befit) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · SV · 10 November 2025
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A10-0194/93 - Ändringsförslag 93 - Manon Aubry, Pasquale Tridico - för The Left-gruppen - Betänkande A10-0194/2025 - Evelyn Regner - Regelverk för inkomstbeskattning för företag i Europa (Befit) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · SV · 10 November 2025
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A10-0194/93 - Poprawka 93 - Manon Aubry, Pasquale Tridico - w imieniu grupy The Left - Sprawozdanie A10-0194/2025 - Evelyn Regner - Działalność gospodarcza w Europie: ramy opodatkowania dochodu (BEFIT) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · PL · 10 November 2025
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A10-0194/93 - Poprawka 93 - Manon Aubry, Pasquale Tridico - w imieniu grupy The Left - Sprawozdanie A10-0194/2025 - Evelyn Regner - Działalność gospodarcza w Europie: ramy opodatkowania dochodu (BEFIT) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · PL · 10 November 2025
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A10-0194/93 - Изменение 93 - Манон Обри, Паскуале Тридико - от името на групата The Left - Доклад A10-0194/2025 - Евелин Регнер - Уредба за подоходното данъчно облагане на предприятията в Европа (БЕФИТ) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · BG · 10 November 2025
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A10-0194/93 - Изменение 93 - Манон Обри, Паскуале Тридико - от името на групата The Left - Доклад A10-0194/2025 - Евелин Регнер - Уредба за подоходното данъчно облагане на предприятията в Европа (БЕФИТ) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · BG · 10 November 2025
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A10-0194/82 - Änderungsantrag 82 - Manon Aubry, Pasquale Tridico - on behalf of The Left Group - Bericht A10-0194/2025 - Evelyn Regner - Business in Europe: Framework for Income Taxation (BEFIT) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · DE · 10 November 2025
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A10-0194/82 - Änderungsantrag 82 - Manon Aubry, Pasquale Tridico - on behalf of The Left Group - Bericht A10-0194/2025 - Evelyn Regner - Business in Europe: Framework for Income Taxation (BEFIT) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · DE · 10 November 2025
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A10-0194/93 - Änderungsantrag 93 - Manon Aubry, Pasquale Tridico - on behalf of The Left Group - Bericht A10-0194/2025 - Evelyn Regner - Business in Europe: Framework for Income Taxation (BEFIT) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · DE · 10 November 2025
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A10-0194/93 - Änderungsantrag 93 - Manon Aubry, Pasquale Tridico - on behalf of The Left Group - Bericht A10-0194/2025 - Evelyn Regner - Business in Europe: Framework for Income Taxation (BEFIT) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · DE · 10 November 2025
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A10-0194/92 - Tarkistus 92 - Manon Aubry, Pasquale Tridico - The Left -ryhmän puolesta - Mietintö A10-0194/2025 - Evelyn Regner - Yritysten tuloverotusta Euroopassa koskeva kehys (BEFIT) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · FI · 10 November 2025
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A10-0194/92 - Tarkistus 92 - Manon Aubry, Pasquale Tridico - The Left -ryhmän puolesta - Mietintö A10-0194/2025 - Evelyn Regner - Yritysten tuloverotusta Euroopassa koskeva kehys (BEFIT) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · FI · 10 November 2025
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A10-0194/93 - Módosítás 93 - Manon Aubry, Pasquale Tridico - a The Left képviselőcsoport nevében - Jelentés A10-0194/2025 - Evelyn Regner - Vállalkozás Európában: Társaságiadó-keret (BEFIT) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · HU · 10 November 2025
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A10-0194/93 - Módosítás 93 - Manon Aubry, Pasquale Tridico - a The Left képviselőcsoport nevében - Jelentés A10-0194/2025 - Evelyn Regner - Vállalkozás Európában: Társaságiadó-keret (BEFIT) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · HU · 10 November 2025
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A10-0194/93 - Grozījums Nr. 93 - Manon Aubry, Pasquale Tridico - grupas “The Left” vārdā - Ziņojums A10-0194/2025 - Evelyn Regner - Uzņēmējdarbība Eiropā: ienākuma nodokļu sistēma (BEFIT) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · LV · 10 November 2025
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A10-0194/93 - Grozījums Nr. 93 - Manon Aubry, Pasquale Tridico - grupas “The Left” vārdā - Ziņojums A10-0194/2025 - Evelyn Regner - Uzņēmējdarbība Eiropā: ienākuma nodokļu sistēma (BEFIT) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · LV · 10 November 2025
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A10-0194/82 - Amandman 82 - Manon Aubry, Pasquale Tridico - u ime Kluba zastupnika The Left - Izvješće A10-0194/2025 - Evelyn Regner - Poslovanje u Europi: okvir za oporezivanje dobiti (BEFIT) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · HR · 10 November 2025
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A10-0194/82 - Amandman 82 - Manon Aubry, Pasquale Tridico - u ime Kluba zastupnika The Left - Izvješće A10-0194/2025 - Evelyn Regner - Poslovanje u Europi: okvir za oporezivanje dobiti (BEFIT) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · HR · 10 November 2025
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A10-0194/103 - Amendamentul 103 - Sarah Knafo - în numele Grupului ESN - Raport A10-0194/2025 - Evelyn Regner - Întreprinderile din Europa: cadru de impozitare a profitului (BEFIT) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · RO · 10 November 2025
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A10-0194/103 - Amendamentul 103 - Sarah Knafo - în numele Grupului ESN - Raport A10-0194/2025 - Evelyn Regner - Întreprinderile din Europa: cadru de impozitare a profitului (BEFIT) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · RO · 10 November 2025
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A10-0194/92 - Módosítás 92 - Manon Aubry, Pasquale Tridico - a The Left képviselőcsoport nevében - Jelentés A10-0194/2025 - Evelyn Regner - Vállalkozás Európában: Társaságiadó-keret (BEFIT) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · HU · 10 November 2025
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A10-0194/92 - Módosítás 92 - Manon Aubry, Pasquale Tridico - a The Left képviselőcsoport nevében - Jelentés A10-0194/2025 - Evelyn Regner - Vállalkozás Európában: Társaságiadó-keret (BEFIT) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · HU · 10 November 2025
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A10-0194/82 - Amendement 82 - Manon Aubry, Pasquale Tridico - namens de Fractie The Left - Verslag A10-0194/2025 - Evelyn Regner - Kader voor de belastingheffing van de inkomsten van bedrijven in Europa (Befit) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · NL · 10 November 2025
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A10-0194/82 - Amendement 82 - Manon Aubry, Pasquale Tridico - namens de Fractie The Left - Verslag A10-0194/2025 - Evelyn Regner - Kader voor de belastingheffing van de inkomsten van bedrijven in Europa (Befit) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · NL · 10 November 2025
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A10-0194/82 - Ändringsförslag 82 - Manon Aubry, Pasquale Tridico - för The Left-gruppen - Report A10-0194/2025 - Evelyn Regner - Regelverk för inkomstbeskattning för företag i Europa (Befit) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · SV · 10 November 2025
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A10-0194/82 - Ändringsförslag 82 - Manon Aubry, Pasquale Tridico - för The Left-gruppen - Report A10-0194/2025 - Evelyn Regner - Regelverk för inkomstbeskattning för företag i Europa (Befit) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · SV · 10 November 2025
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A10-0194/92 - Poprawka 92 - Manon Aubry, Pasquale Tridico - w imieniu grupy The Left - Sprawozdanie A10-0194/2025 - Evelyn Regner - Działalność gospodarcza w Europie: Ramy opodatkowania dochodu (BEFIT) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · PL · 10 November 2025
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A10-0194/92 - Poprawka 92 - Manon Aubry, Pasquale Tridico - w imieniu grupy The Left - Sprawozdanie A10-0194/2025 - Evelyn Regner - Działalność gospodarcza w Europie: Ramy opodatkowania dochodu (BEFIT) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · PL · 10 November 2025
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A10-0194/103 - Emendamento 103 - Sarah Knafo - a nome del gruppo ESN - Relazione A10-0194/2025 - Evelyn Regner - Imprese in Europa: quadro per l'imposizione dei redditi (BEFIT) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · IT · 10 November 2025
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A10-0194/103 - Emendamento 103 - Sarah Knafo - a nome del gruppo ESN - Relazione A10-0194/2025 - Evelyn Regner - Imprese in Europa: quadro per l'imposizione dei redditi (BEFIT) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · IT · 10 November 2025
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A10-0194/82 - Poprawka 82 - Manon Aubry, Pasquale Tridico - w imieniu grupy The Left - Sprawozdanie A10-0194/2025 - Evelyn Regner - Działalność gospodarcza w Europie: ramy opodatkowania dochodu (BEFIT) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · PL · 10 November 2025
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A10-0194/82 - Poprawka 82 - Manon Aubry, Pasquale Tridico - w imieniu grupy The Left - Sprawozdanie A10-0194/2025 - Evelyn Regner - Działalność gospodarcza w Europie: ramy opodatkowania dochodu (BEFIT) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · PL · 10 November 2025
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A10-0194/82 - Pozmeňujúci návrh 82 - Manon Aubry, Pasquale Tridico - v mene skupiny The Left - Správa A10-0194/2025 - Evelyn Regner - Podnikanie v Európe: rámec pre zdaňovanie príjmov (BEFIT) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · SK · 10 November 2025
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A10-0194/82 - Pozmeňujúci návrh 82 - Manon Aubry, Pasquale Tridico - v mene skupiny The Left - Správa A10-0194/2025 - Evelyn Regner - Podnikanie v Európe: rámec pre zdaňovanie príjmov (BEFIT) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · SK · 10 November 2025
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A10-0194/103 - Poprawka 103 - Sarah Knafo - w imieniu grupy ESN - Sprawozdanie A10-0194/2025 - Evelyn Regner - Działalność gospodarcza w Europie: Ramy opodatkowania dochodu (BEFIT) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · PL · 10 November 2025
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A10-0194/103 - Poprawka 103 - Sarah Knafo - w imieniu grupy ESN - Sprawozdanie A10-0194/2025 - Evelyn Regner - Działalność gospodarcza w Europie: Ramy opodatkowania dochodu (BEFIT) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · PL · 10 November 2025
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eu · 2023-0321 · source updated 13 November 2025

Business in Europe: Framework for Income Taxation (BEFIT)

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