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

Poprawka 001-081 - Evelyn Regner - Sprawozdanie A10-0194/2025 - Działalność gospodarcza w Europie: ramy opodatkowania dochodu (BEFIT)

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Poprawka 001-081 - Evelyn Regner - Sprawozdanie A10-0194/2025 - Działalność gospodarcza w Europie: ramy opodatkowania dochodu (BEFIT)
AMENDMENT_LIST · PL · 7 November 2025
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Poprawka 001-081 - Evelyn Regner - Sprawozdanie A10-0194/2025 - Działalność gospodarcza w Europie: ramy opodatkowania dochodu (BEFIT)
AMENDMENT_LIST · PL · 7 November 2025
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Pozměňovací návrh 001-081 - Evelyn Regner - Zpráva A10-0194/2025 - Podnikání v Evropě: rámec pro zdanění příjmů (BEFIT)
AMENDMENT_LIST · CS · 7 November 2025
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Pozměňovací návrh 001-081 - Evelyn Regner - Zpráva A10-0194/2025 - Podnikání v Evropě: rámec pro zdanění příjmů (BEFIT)
AMENDMENT_LIST · CS · 7 November 2025
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Amendement 001-081 - Evelyn Regner - Verslag A10-0194/2025 - Kader voor de belastingheffing van de inkomsten van bedrijven in Europa (Befit)
AMENDMENT_LIST · NL · 7 November 2025
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Amendement 001-081 - Evelyn Regner - Verslag A10-0194/2025 - Kader voor de belastingheffing van de inkomsten van bedrijven in Europa (Befit)
AMENDMENT_LIST · NL · 7 November 2025
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A10-0194/82 - Leasú 82 - Manon Aubry, Pasquale Tridico - thar ceann an Ghrúpa The Left - Tuarascáil A10-0194/2025 - Evelyn Regner - Gnó san Eoraip: Creat le haghaidh Cánachas Ioncaim (BEFIT) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · GA · 7 November 2025
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A10-0194/82 - Leasú 82 - Manon Aubry, Pasquale Tridico - thar ceann an Ghrúpa The Left - Tuarascáil A10-0194/2025 - Evelyn Regner - Gnó san Eoraip: Creat le haghaidh Cánachas Ioncaim (BEFIT) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · GA · 7 November 2025
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Ändringsförslag 001-081 - Evelyn Regner - Betänkande A10-0194/2025 - Regelverk för inkomstbeskattning för företag i Europa (Befit)
AMENDMENT_LIST · SV · 7 November 2025
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Ändringsförslag 001-081 - Evelyn Regner - Betänkande A10-0194/2025 - Regelverk för inkomstbeskattning för företag i Europa (Befit)
AMENDMENT_LIST · SV · 7 November 2025
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Emendamento 001-081 - Evelyn Regner - Relazione A10-0194/2025 - Imprese in Europa: quadro per l'imposizione dei redditi (BEFIT)
AMENDMENT_LIST · IT · 7 November 2025
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Emendamento 001-081 - Evelyn Regner - Relazione A10-0194/2025 - Imprese in Europa: quadro per l'imposizione dei redditi (BEFIT)
AMENDMENT_LIST · IT · 7 November 2025
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A10-0194/92 - Ændringsforslag 92 - Manon Aubry, Pasquale Tridico - for The Left-Gruppen - Betænkning A10-0194/2025 - Evelyn Regner - Erhverv i Europa: en ramme for indkomstbeskatning (BEFIT) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · DA · 7 November 2025
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A10-0194/92 - Ændringsforslag 92 - Manon Aubry, Pasquale Tridico - for The Left-Gruppen - Betænkning A10-0194/2025 - Evelyn Regner - Erhverv i Europa: en ramme for indkomstbeskatning (BEFIT) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · DA · 7 November 2025
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A10-0194/103 - Módosítás 103 - Sarah Knafo - az ESN 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 · 7 November 2025
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A10-0194/103 - Módosítás 103 - Sarah Knafo - az ESN 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 · 7 November 2025
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A10-0194/92 - Alteração 92 - Manon Aubry, Pasquale Tridico - em nome do Grupo The Left - Relatório A10-0194/2025 - Evelyn Regner - Quadro de Tributação dos Rendimentos Empresariais na Europa (BEFIT) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · PT · 7 November 2025
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A10-0194/92 - Alteração 92 - Manon Aubry, Pasquale Tridico - em nome do Grupo The Left - Relatório A10-0194/2025 - Evelyn Regner - Quadro de Tributação dos Rendimentos Empresariais na Europa (BEFIT) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · PT · 7 November 2025
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A10-0194/103 - Alteração 103 - Sarah Knafo - em nome do Grupo ESN - Relatório A10-0194/2025 - Evelyn Regner - Empresas na Europa: Quadro de Tributação dos Rendimentos Empresariais na Europa (BEFIT) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · PT · 7 November 2025
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A10-0194/103 - Alteração 103 - Sarah Knafo - em nome do Grupo ESN - Relatório A10-0194/2025 - Evelyn Regner - Empresas na Europa: Quadro de Tributação dos Rendimentos Empresariais na Europa (BEFIT) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · PT · 7 November 2025
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Leasú 001-081 - Evelyn Regner - Tuarascáil A10-0194/2025 - Gnó san Eoraip: Creat le haghaidh Cánachas Ioncaim (BEFIT)
AMENDMENT_LIST · GA · 7 November 2025
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Leasú 001-081 - Evelyn Regner - Tuarascáil A10-0194/2025 - Gnó san Eoraip: Creat le haghaidh Cánachas Ioncaim (BEFIT)
AMENDMENT_LIST · GA · 7 November 2025
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Emenda 001-081 - Evelyn Regner - Rapport A10-0194/2025 - In-Negozju fl-Ewropa: Qafas għat-Tassazzjoni tal-Introjtu (BEFIT)
AMENDMENT_LIST · MT · 7 November 2025
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Emenda 001-081 - Evelyn Regner - Rapport A10-0194/2025 - In-Negozju fl-Ewropa: Qafas għat-Tassazzjoni tal-Introjtu (BEFIT)
AMENDMENT_LIST · MT · 7 November 2025
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Ændringsforslag 001-081 - Evelyn Regner - Betænkning A10-0194/2025 - Erhverv i Europa: en ramme for indkomstbeskatning (BEFIT)
AMENDMENT_LIST · DA · 7 November 2025
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Ændringsforslag 001-081 - Evelyn Regner - Betænkning A10-0194/2025 - Erhverv i Europa: en ramme for indkomstbeskatning (BEFIT)
AMENDMENT_LIST · DA · 7 November 2025
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A10-0194/93 - Enmienda 93 - Manon Aubry, Pasquale Tridico - en nombre del Grupo The Left - Informe A10-0194/2025 - Evelyn Regner - Empresas en Europa: Marco para el impuesto sobre sociedades - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · ES · 6 November 2025
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A10-0194/93 - Enmienda 93 - Manon Aubry, Pasquale Tridico - en nombre del Grupo The Left - Informe A10-0194/2025 - Evelyn Regner - Empresas en Europa: Marco para el impuesto sobre sociedades - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · ES · 6 November 2025
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Änderungsantrag 001-081 - Evelyn Regner - Bericht A10-0194/2025 - Schaffung eines Rahmens für die Unternehmensbesteuerung in Europa (BEFIT)
AMENDMENT_LIST · DE · 6 November 2025
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Änderungsantrag 001-081 - Evelyn Regner - Bericht A10-0194/2025 - Schaffung eines Rahmens für die Unternehmensbesteuerung in Europa (BEFIT)
AMENDMENT_LIST · DE · 6 November 2025
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A10-0194/103 - Enmienda 103 - Sarah Knafo - en nombre del Grupo ESN - Informe A10-0194/2025 - Evelyn Regner - Empresas en Europa: Marco para el impuesto sobre sociedades - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · ES · 6 November 2025
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A10-0194/103 - Enmienda 103 - Sarah Knafo - en nombre del Grupo ESN - Informe A10-0194/2025 - Evelyn Regner - Empresas en Europa: Marco para el impuesto sobre sociedades - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · ES · 6 November 2025
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A10-0194/92 - Amendement 92 - Manon Aubry, Pasquale Tridico - au nom du groupe The Left - Rapport A10-0194/2025 - Evelyn Regner - Un cadre pour l’imposition des revenus des entreprises en Europe (BEFIT) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · FR · 6 November 2025
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A10-0194/92 - Amendement 92 - Manon Aubry, Pasquale Tridico - au nom du groupe The Left - Rapport A10-0194/2025 - Evelyn Regner - Un cadre pour l’imposition des revenus des entreprises en Europe (BEFIT) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · FR · 6 November 2025
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Pakeitimas 001-081 - Evelyn Regner - Pranešimas A10-0194/2025 - Sistema „Verslas Europoje. Pajamų apmokestinimo sistema“ (BEFIT)
AMENDMENT_LIST · LT · 6 November 2025
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Pakeitimas 001-081 - Evelyn Regner - Pranešimas A10-0194/2025 - Sistema „Verslas Europoje. Pajamų apmokestinimo sistema“ (BEFIT)
AMENDMENT_LIST · LT · 6 November 2025
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A10-0194/82 - Enmienda 82 - Manon Aubry, Pasquale Tridico - en nombre del Grupo The Left - Informe A10-0194/2025 - Evelyn Regner - Empresas en Europa: Marco para el impuesto sobre sociedades - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · ES · 6 November 2025
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A10-0194/82 - Enmienda 82 - Manon Aubry, Pasquale Tridico - en nombre del Grupo The Left - Informe A10-0194/2025 - Evelyn Regner - Empresas en Europa: Marco para el impuesto sobre sociedades - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · ES · 6 November 2025
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A10-0194/103 - Muudatusettepanek 103 - Sarah Knafo - fraktsiooni ESN 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 · 6 November 2025
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A10-0194/103 - Muudatusettepanek 103 - Sarah Knafo - fraktsiooni ESN 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 · 6 November 2025
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A10-0194/92 - Muudatusettepanek 92 - 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 · 6 November 2025
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A10-0194/92 - Muudatusettepanek 92 - 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 · 6 November 2025
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Grozījums 001-081 - Evelyn Regner - Ziņojums A10-0194/2025 - Uzņēmējdarbība Eiropā: ienākuma nodokļu sistēma (BEFIT)
AMENDMENT_LIST · LV · 6 November 2025
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Grozījums 001-081 - Evelyn Regner - Ziņojums A10-0194/2025 - Uzņēmējdarbība Eiropā: ienākuma nodokļu sistēma (BEFIT)
AMENDMENT_LIST · LV · 6 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 · EN · 6 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 · EN · 6 November 2025
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A10-0194/93 - Emendamento 93 - Manon Aubry, Pasquale Tridico - a nome del gruppo The Left - 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 · EN · 6 November 2025
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A10-0194/93 - Emendamento 93 - Manon Aubry, Pasquale Tridico - a nome del gruppo The Left - 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 · EN · 6 November 2025
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A10-0194/92 - Enmienda 92 - Manon Aubry, Pasquale Tridico - en nombre del Grupo The Left - Informe A10-0194/2025 - Evelyn Regner - Empresas en Europa: Marco para el impuesto sobre sociedades - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · ES · 6 November 2025
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A10-0194/92 - Enmienda 92 - Manon Aubry, Pasquale Tridico - en nombre del Grupo The Left - Informe A10-0194/2025 - Evelyn Regner - Empresas en Europa: Marco para el impuesto sobre sociedades - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · ES · 6 November 2025
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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

Business in Europe: Framework for Income Taxation (BEFIT)

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