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
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))
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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 · EN · 6 November 2025
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 · EN · 6 November 2025
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Muudatusettepanek 001-081 - Evelyn Regner - Raport A10-0194/2025 - Äritegevus Euroopas: tulumaksuga maksustamise raamistik (BEFIT)
AMENDMENT_LIST · ET · 6 November 2025
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Muudatusettepanek 001-081 - Evelyn Regner - Raport A10-0194/2025 - Äritegevus Euroopas: tulumaksuga maksustamise raamistik (BEFIT)
AMENDMENT_LIST · ET · 6 November 2025
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A10-0194/92 - Emenda 92 - Manon Aubry, Pasquale Tridico - f’isem il-Grupp The Left - Rapport A10-0194/2025 - Evelyn Regner - In-Negozju fl-Ewropa: Qafas għat-Tassazzjoni tal-Introjtu (BEFIT) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · MT · 6 November 2025
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A10-0194/92 - Emenda 92 - Manon Aubry, Pasquale Tridico - f’isem il-Grupp The Left - Rapport A10-0194/2025 - Evelyn Regner - In-Negozju fl-Ewropa: Qafas għat-Tassazzjoni tal-Introjtu (BEFIT) - (COM(2023)0532 - C9-0341/2023 - 2023/0321(CNS))
AMENDMENT_LIST · MT · 6 November 2025
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A10-0194/92 - Grozījums Nr. 92 - 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 · 5 November 2025
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A10-0194/92 - Grozījums Nr. 92 - 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 · 5 November 2025
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Amandman 001-081 - Evelyn Regner - Izvješće A10-0194/2025 - Poslovanje u Europi: okvir za oporezivanje dobiti (BEFIT)
AMENDMENT_LIST · HR · 5 November 2025
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Amandman 001-081 - Evelyn Regner - Izvješće A10-0194/2025 - Poslovanje u Europi: okvir za oporezivanje dobiti (BEFIT)
AMENDMENT_LIST · HR · 5 November 2025
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Τροπολογία 001-081 - Evelyn Regner - Έκθεση A10-0194/2025 - Επιχειρήσεις στην Ευρώπη: Πλαίσιο για τη φορολογία εισοδήματος (BEFIT)
AMENDMENT_LIST · EL · 5 November 2025
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Τροπολογία 001-081 - Evelyn Regner - Έκθεση A10-0194/2025 - Επιχειρήσεις στην Ευρώπη: Πλαίσιο για τη φορολογία εισοδήματος (BEFIT)
AMENDMENT_LIST · EL · 5 November 2025
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Amendment 001-081 - Evelyn Regner - Report A10-0194/2025 - Business in Europe: Framework for Income Taxation (BEFIT)
AMENDMENT_LIST · EN · 5 November 2025
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Amendment 001-081 - Evelyn Regner - Report A10-0194/2025 - Business in Europe: Framework for Income Taxation (BEFIT)
AMENDMENT_LIST · EN · 5 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 · EN · 5 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 · EN · 5 November 2025
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SPRAWOZDANIE w sprawie wniosku dotyczącego dyrektywy Rady w sprawie działalności gospodarczej w Europie: Ramy opodatkowania dochodu (BEFIT)
REPORT_PLENARY · PL · 31 October 2025
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SPRAWOZDANIE w sprawie wniosku dotyczącego dyrektywy Rady w sprawie działalności gospodarczej w Europie: Ramy opodatkowania dochodu (BEFIT)
REPORT_PLENARY · PL · 31 October 2025
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VERSLAG over het voorstel voor een richtlijn van de Raad betreffende een kader voor de belastingheffing van de inkomsten van bedrijven in Europa (Befit)
REPORT_PLENARY · NL · 31 October 2025
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VERSLAG over het voorstel voor een richtlijn van de Raad betreffende een kader voor de belastingheffing van de inkomsten van bedrijven in Europa (Befit)
REPORT_PLENARY · NL · 31 October 2025
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PRANEŠIMAS dėl pasiūlymo dėl Tarybos direktyvos dėl sistemos „Verslas Europoje. Pajamų apmokestinimo sistema“ (BEFIT)
REPORT_PLENARY · LT · 31 October 2025
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PRANEŠIMAS dėl pasiūlymo dėl Tarybos direktyvos dėl sistemos „Verslas Europoje. Pajamų apmokestinimo sistema“ (BEFIT)
REPORT_PLENARY · LT · 31 October 2025
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BERICHT über den Vorschlag für eine Richtlinie des Rates zur Schaffung eines Rahmens für die Unternehmensbesteuerung in Europa (BEFIT)
REPORT_PLENARY · DE · 30 October 2025
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BERICHT über den Vorschlag für eine Richtlinie des Rates zur Schaffung eines Rahmens für die Unternehmensbesteuerung in Europa (BEFIT)
REPORT_PLENARY · DE · 30 October 2025
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RELAZIONE sulla proposta di direttiva del Consiglio su Imprese in Europa: quadro per l'imposizione dei redditi (BEFIT)
REPORT_PLENARY · IT · 30 October 2025
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RELAZIONE sulla proposta di direttiva del Consiglio su Imprese in Europa: quadro per l'imposizione dei redditi (BEFIT)
REPORT_PLENARY · IT · 30 October 2025
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BETÆNKNING om forslag til Rådets direktiv om erhverv i Europa: en ramme for indkomstbeskatning (BEFIT)
REPORT_PLENARY · DA · 30 October 2025
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BETÆNKNING om forslag til Rådets direktiv om erhverv i Europa: en ramme for indkomstbeskatning (BEFIT)
REPORT_PLENARY · DA · 30 October 2025
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RAPORT referitor la propunerea de directivă a Consiliului privind Întreprinderile din Europa: cadru de impozitare a profitului (BEFIT)
REPORT_PLENARY · RO · 30 October 2025
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RAPORT referitor la propunerea de directivă a Consiliului privind Întreprinderile din Europa: cadru de impozitare a profitului (BEFIT)
REPORT_PLENARY · RO · 30 October 2025
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RAPPORT sur la proposition de directive du Conseil relative à un cadre pour l’imposition des revenus des entreprises en Europe (BEFIT)
REPORT_PLENARY · FR · 30 October 2025
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RAPPORT sur la proposition de directive du Conseil relative à un cadre pour l’imposition des revenus des entreprises en Europe (BEFIT)
REPORT_PLENARY · FR · 30 October 2025
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ДОКЛАД относно предложението за директива на Съвета относно уредбата за подоходното данъчно облагане на предприятията в Европа (БЕФИТ)
REPORT_PLENARY · BG · 30 October 2025
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ДОКЛАД относно предложението за директива на Съвета относно уредбата за подоходното данъчно облагане на предприятията в Европа (БЕФИТ)
REPORT_PLENARY · BG · 30 October 2025
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IZVJEŠĆE o Prijedlogu direktive Vijeća o poslovanju u Europi: okvir za oporezivanje dobiti (BEFIT)
REPORT_PLENARY · HR · 30 October 2025
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IZVJEŠĆE o Prijedlogu direktive Vijeća o poslovanju u Europi: okvir za oporezivanje dobiti (BEFIT)
REPORT_PLENARY · HR · 30 October 2025
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ZIŅOJUMS par priekšlikumu Padomes direktīvai par uzņēmējdarbību Eiropā: ienākuma nodokļu sistēma (BEFIT)
REPORT_PLENARY · LV · 30 October 2025
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ZIŅOJUMS par priekšlikumu Padomes direktīvai par uzņēmējdarbību Eiropā: ienākuma nodokļu sistēma (BEFIT)
REPORT_PLENARY · LV · 30 October 2025
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ΕΚΘΕΣΗ σχετικά με την πρόταση οδηγίας του Συμβουλίου που αφορά τις επιχειρήσεις στην Ευρώπη: Πλαίσιο για τη φορολογία εισοδήματος (BEFIT)
REPORT_PLENARY · EL · 30 October 2025
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ΕΚΘΕΣΗ σχετικά με την πρόταση οδηγίας του Συμβουλίου που αφορά τις επιχειρήσεις στην Ευρώπη: Πλαίσιο για τη φορολογία εισοδήματος (BEFIT)
REPORT_PLENARY · EL · 30 October 2025
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RAPPORT dwar il-proposta għal direttiva tal-Kunsill dwar in-Negozju fl-Ewropa: Qafas għat-Tassazzjoni tal-Introjtu (BEFIT)
REPORT_PLENARY · MT · 30 October 2025
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RAPPORT dwar il-proposta għal direttiva tal-Kunsill dwar in-Negozju fl-Ewropa: Qafas għat-Tassazzjoni tal-Introjtu (BEFIT)
REPORT_PLENARY · MT · 30 October 2025
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JELENTÉS az európai társaságiadó-keretről (BEFIT) szóló tanácsi irányelvre irányuló javaslatról
REPORT_PLENARY · HU · 30 October 2025
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JELENTÉS az európai társaságiadó-keretről (BEFIT) szóló tanácsi irányelvre irányuló javaslatról
REPORT_PLENARY · HU · 30 October 2025
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ZPRÁVA o návrhu směrnice Rady o podnikání v Evropě: rámec pro zdanění příjmů (BEFIT)
REPORT_PLENARY · CS · 30 October 2025
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ZPRÁVA o návrhu směrnice Rady o podnikání v Evropě: rámec pro zdanění příjmů (BEFIT)
REPORT_PLENARY · CS · 30 October 2025
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POROČILO o predlogu direktive Sveta o poslovanju v Evropi: okvir za obdavčitev dohodkov (BEFIT)
REPORT_PLENARY · SL · 30 October 2025
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POROČILO o predlogu direktive Sveta o poslovanju v Evropi: okvir za obdavčitev dohodkov (BEFIT)
REPORT_PLENARY · SL · 30 October 2025
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Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
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BETÄNKANDE om förslaget till rådets direktiv om regelverk för inkomstbeskattning för företag i Europa (Befit)
REPORT_PLENARY · SV · 30 October 2025
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BETÄNKANDE om förslaget till rådets direktiv om regelverk för inkomstbeskattning för företag i Europa (Befit)
REPORT_PLENARY · SV · 30 October 2025
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Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
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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
No cross-record relationships stored yet.
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