European Union · Report · INI
2024/2118(INI)
The role of simple tax rules and tax fragmentation in European competitiveness
Introduced
23 January 2025
Last action
9 October 2025 · Plenary vote
Status
PLENARY_VOTE
Sponsors
—
Subjects
Discovery layer
Source updated
9 October 2025
Official titles
Authentic titles published by the source. The stored canonical title is not replaced.
23 official languages
Bulgarian
Роля на простите данъчни правила и разпокъсаността на данъчното облагане за европейската конкурентоспособност
Czech
Úloha jednoduchých daňových pravidel a daňové roztříštěnosti z hlediska evropské konkurenceschopnosti
Danish
Betydningen af enkle skatteregler og skattefragmentering for den europæiske konkurrenceevne
German
Relevanz einfacher Steuervorschriften und der Steuerfragmentierung für die europäische Wettbewerbsfähigkeit
Greek
Ο ρόλος των απλών φορολογικών κανόνων και του φορολογικού κατακερματισμού στην ευρωπαϊκή ανταγωνιστικότητα
Spanish
Papel de la simplicidad de las normas fiscales y la fragmentación fiscal en la competitividad europea
Estonian
Lihtsate maksureeglite ja maksusüsteemide erinevuse roll Euroopa konkurentsivõimes
Finnish
Yksinkertaisten verosääntöjen ja verotuksen hajanaisuuden vaikutus Euroopan kilpailukykyyn
French
Le rôle de la simplicité de la réglementation fiscale et de la fragmentation fiscale dans la compétitivité européenne
Irish
Ról na rialacha simplí cánach agus na hilroinnte cánach in iomaíochas na hEorpa
Croatian
Uloga jednostavnih poreznih pravila i porezne rascjepkanosti u europskoj konkurentnosti
Hungarian
Az egyszerű adózási szabályok és az elaprózott adóügyi szabályozás szerepe az európai versenyképességben
Italian
Il ruolo della semplicità delle norme fiscali e della frammentazione fiscale nella competitività europea
Lithuanian
Paprastų apmokestinimo taisyklių ir apmokestinimo susiskaidymo vaidmuo Europos konkurencingumo kontekste
Latvian
Vienkārša nodokļu regulējuma loma un nodokļu regulējuma sadrumstalotība Eiropas konkurētspējas kontekstā
Maltese
Ir-rwol ta’ regoli tat-taxxa sempliċi u tal-frammentazzjoni tat-taxxa fil-kompetittività Ewropea
Dutch
De rol van eenvoudige belastingregels en versnippering op belastinggebied ten aanzien van het concurrentievermogen van de EU
Polish
Znaczenie prostych przepisów podatkowych i fragmentacji w dziedzinie opodatkowania dla konkurencyjności Europy
Portuguese
O papel da simplicidade das regras fiscais e da fragmentação fiscal na competitividade europeia
Romanian
Rolul normelor fiscale simple și al fragmentării fiscale în competitivitatea europeană
Slovak
Úloha jednoduchých daňových pravidiel a daňovej fragmentácie z hľadiska európskej konkurencieschopnosti
Slovenian
Vloga preprostih davčnih pravil in razdrobljenosti davkov pri evropski konkurenčnosti
Swedish
Betydelsen av enkla skatteregler och skattefragmentering för den europeiska konkurrenskraften
Records
Official report 2024/2118(INI) from European Union at European Parliament. Dated 23 January 2025. Status: PLENARY_VOTE.
Timeline
23 January 2025
referral
Source: REFERRAL
23 January 2025
Introduced
The role of simple tax rules and tax fragmentation in European competitiveness
Source: INI
24 March 2025
committee tabling report
Source: COMMITTEE_TABLING_REPORT
2 May 2025
committee tabling amendment
Source: COMMITTEE_TABLING_AMENDMENT
15 July 2025
committee adopting report
Source: COMMITTEE_ADOPTING_REPORT
24 July 2025
tabling plenary
Source: TABLING_PLENARY
8 October 2025
Plenary debate
Source: PLENARY_DEBATE
8 October 2025
Plenary debate
Source: PLENARY_DEBATE
9 October 2025
Plenary vote
Source: PLENARY_VOTE
9 October 2025
Vote results
Source: PLENARY_VOTE_RESULTS
9 October 2025
Plenary vote
Source: PLENARY_VOTE
Votes
No vote records are attached yet.
Versions
No version snapshots stored. Document URLs remain at the source.
Documents
214 official files
Follow up to T10-0227/2025
This file cannot be previewed here. Use View or Download.
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Follow up to T10-0227/2025
ACT_FOLLOWUP · FR · 17 March 2026
Follow up to T10-0227/2025
ACT_FOLLOWUP · EN · 17 March 2026
ViewDownloadOpen at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Follow up to T10-0227/2025
ACT_FOLLOWUP · FR · 17 March 2026
DownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Follow up to T10-0227/2025
ACT_FOLLOWUP · EN · 17 March 2026
DownloadOpen at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Znaczenie prostych przepisów podatkowych i fragmentacji w dziedzinie opodatkowania dla konkurencyjności Europy
TEXT_ADOPTED · PL · 22 January 2026
ViewDownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Znaczenie prostych przepisów podatkowych i fragmentacji w dziedzinie opodatkowania dla konkurencyjności Europy
TEXT_ADOPTED · PL · 22 January 2026
DownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Znaczenie prostych przepisów podatkowych i fragmentacji w dziedzinie opodatkowania dla konkurencyjności Europy
TEXT_ADOPTED · PL · 22 January 2026
ViewDownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Vienkārša nodokļu regulējuma loma un nodokļu regulējuma sadrumstalotība Eiropas konkurētspējas kontekstā
TEXT_ADOPTED · LV · 22 January 2026
ViewDownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Ir-rwol ta’ regoli tat-taxxa sempliċi u tal-frammentazzjoni tat-taxxa fil-kompetittività Ewropea
TEXT_ADOPTED · MT · 22 January 2026
ViewDownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Paprastų apmokestinimo taisyklių ir apmokestinimo susiskaidymo vaidmuo Europos konkurencingumo kontekste
TEXT_ADOPTED · LT · 22 January 2026
ViewDownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Az egyszerű adózási szabályok és az elaprózott adóügyi szabályozás szerepe az európai versenyképességben
TEXT_ADOPTED · HU · 22 January 2026
ViewDownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Ról na rialacha simplí cánach agus na hilroinnte cánach in iomaíochas na hEorpa
TEXT_ADOPTED · GA · 22 January 2026
ViewDownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
The role of simple tax rules and tax fragmentation in European competitiveness
TEXT_ADOPTED · EN · 22 January 2026
ViewDownloadOpen at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Ról na rialacha simplí cánach agus na hilroinnte cánach in iomaíochas na hEorpa
TEXT_ADOPTED · GA · 15 January 2026
ViewDownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Ról na rialacha simplí cánach agus na hilroinnte cánach in iomaíochas na hEorpa
TEXT_ADOPTED · GA · 15 January 2026
DownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Paprastų apmokestinimo taisyklių ir apmokestinimo susiskaidymo vaidmuo Europos konkurencingumo kontekste
TEXT_ADOPTED · LT · 15 January 2026
ViewDownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Paprastų apmokestinimo taisyklių ir apmokestinimo susiskaidymo vaidmuo Europos konkurencingumo kontekste
TEXT_ADOPTED · LT · 15 January 2026
DownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Ir-rwol ta’ regoli tat-taxxa sempliċi u tal-frammentazzjoni tat-taxxa fil-kompetittività Ewropea
TEXT_ADOPTED · MT · 15 January 2026
ViewDownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Ir-rwol ta’ regoli tat-taxxa sempliċi u tal-frammentazzjoni tat-taxxa fil-kompetittività Ewropea
TEXT_ADOPTED · MT · 15 January 2026
DownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Az egyszerű adózási szabályok és az elaprózott adóügyi szabályozás szerepe az európai versenyképességben
TEXT_ADOPTED · HU · 14 January 2026
ViewDownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Vienkārša nodokļu regulējuma loma un nodokļu regulējuma sadrumstalotība Eiropas konkurētspējas kontekstā
TEXT_ADOPTED · LV · 14 January 2026
ViewDownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Vienkārša nodokļu regulējuma loma un nodokļu regulējuma sadrumstalotība Eiropas konkurētspējas kontekstā
TEXT_ADOPTED · LV · 14 January 2026
DownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Az egyszerű adózási szabályok és az elaprózott adóügyi szabályozás szerepe az európai versenyképességben
TEXT_ADOPTED · HU · 14 January 2026
DownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
O papel da simplicidade das regras fiscais e da fragmentação fiscal na competitividade europeia
TEXT_ADOPTED · PT · 13 January 2026
ViewDownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Vloga preprostih davčnih pravil in razdrobljenosti davkov pri evropski konkurenčnosti
TEXT_ADOPTED · SL · 13 January 2026
ViewDownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Betydelsen av enkla skatteregler och skattefragmentering för den europeiska konkurrenskraften
TEXT_ADOPTED · SV · 13 January 2026
ViewDownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Rolul normelor fiscale simple și al fragmentării fiscale în competitivitatea europeană
TEXT_ADOPTED · RO · 13 January 2026
ViewDownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Úloha jednoduchých daňových pravidiel a daňovej fragmentácie z hľadiska európskej konkurencieschopnosti
TEXT_ADOPTED · SK · 13 January 2026
ViewDownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
De rol van eenvoudige belastingregels en versnippering op belastinggebied ten aanzien van het concurrentievermogen van de EU
TEXT_ADOPTED · NL · 13 January 2026
ViewDownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Uloga jednostavnih poreznih pravila i porezne rascjepkanosti u europskoj konkurentnosti
TEXT_ADOPTED · HR · 13 January 2026
ViewDownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Il ruolo della semplicità delle norme fiscali e della frammentazione fiscale nella competitività europea
TEXT_ADOPTED · IT · 13 January 2026
ViewDownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Le rôle de la simplicité de la réglementation fiscale et de la fragmentation fiscale dans la compétitivité européenne
TEXT_ADOPTED · FR · 13 January 2026
ViewDownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Ο ρόλος των απλών φορολογικών κανόνων και του φορολογικού κατακερματισμού στην ευρωπαϊκή ανταγωνιστικότητα
TEXT_ADOPTED · EL · 13 January 2026
ViewDownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Lihtsate maksureeglite ja maksusüsteemide erinevuse roll Euroopa konkurentsivõimes
TEXT_ADOPTED · ET · 13 January 2026
ViewDownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Relevanz einfacher Steuervorschriften und Steuerfragmentierung für die europäische Wettbewerbsfähigkeit
TEXT_ADOPTED · DE · 13 January 2026
ViewDownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Papel de la simplicidad de las normas fiscales y la fragmentación fiscal en la competitividad europea
TEXT_ADOPTED · ES · 13 January 2026
ViewDownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Yksinkertaisten verosääntöjen ja verotuksen hajanaisuuden vaikutus Euroopan kilpailukykyyn
TEXT_ADOPTED · FI · 13 January 2026
ViewDownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Betydningen af enkle skatteregler og skattefragmentering for den europæiske konkurrenceevne
TEXT_ADOPTED · DA · 13 January 2026
ViewDownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Úloha jednoduchých daňových pravidel a daňová roztříštěnost z hlediska evropské konkurenceschopnosti
TEXT_ADOPTED · CS · 13 January 2026
ViewDownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Роля на простите данъчни правила и разпокъсаността на данъчното облагане за европейската конкурентоспособност
TEXT_ADOPTED · BG · 13 January 2026
ViewDownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Rolul normelor fiscale simple și al fragmentării fiscale în competitivitatea europeană
TEXT_ADOPTED · RO · 8 January 2026
ViewDownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Rolul normelor fiscale simple și al fragmentării fiscale în competitivitatea europeană
TEXT_ADOPTED · RO · 8 January 2026
DownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Le rôle de la simplicité de la réglementation fiscale et de la fragmentation fiscale dans la compétitivité européenne
TEXT_ADOPTED · FR · 6 January 2026
ViewDownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Le rôle de la simplicité de la réglementation fiscale et de la fragmentation fiscale dans la compétitivité européenne
TEXT_ADOPTED · FR · 6 January 2026
DownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
De rol van eenvoudige belastingregels en versnippering op belastinggebied ten aanzien van het concurrentievermogen van de EU
TEXT_ADOPTED · NL · 22 December 2025
ViewDownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
De rol van eenvoudige belastingregels en versnippering op belastinggebied ten aanzien van het concurrentievermogen van de EU
TEXT_ADOPTED · NL · 22 December 2025
DownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
O papel da simplicidade das regras fiscais e da fragmentação fiscal na competitividade europeia
TEXT_ADOPTED · PT · 18 December 2025
ViewDownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
O papel da simplicidade das regras fiscais e da fragmentação fiscal na competitividade europeia
TEXT_ADOPTED · PT · 18 December 2025
DownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Lihtsate maksureeglite ja maksusüsteemide erinevuse roll Euroopa konkurentsivõimes
TEXT_ADOPTED · ET · 18 December 2025
ViewDownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Lihtsate maksureeglite ja maksusüsteemide erinevuse roll Euroopa konkurentsivõimes
TEXT_ADOPTED · ET · 18 December 2025
DownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Sponsors
- Pierre PIMPIE · PfE · RAPPORTEUR_SHADOW
- Kira Marie PETER-HANSEN · Verts/ALE · RAPPORTEUR_SHADOW
- · ECON · COMMITTEE_LEAD
- Niels FUGLSANG · S&D · RAPPORTEUR_SHADOW
- Michalis HADJIPANTELA · PPE · RAPPORTEUR
- Jussi SARAMO · The Left · RAPPORTEUR_SHADOW
- Billy KELLEHER · Renew · RAPPORTEUR_SHADOW
- Roberts ZĪLE · ECR · RAPPORTEUR_SHADOW
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=2024%2F2118(INI)
- Open data entity: https://data.europarl.europa.eu/api/v2/procedures/2024-2118
- eu · 2024-2118 · source updated 9 October 2025