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2023/0321(CNS)

Business in Europe: Framework for Income Taxation (BEFIT)

Basic information

2023/0321(CNS)

CNS - Consultation procedure

Directive

Subject

3.45.04 Company taxation

Legislative priorities

Joint Declaration 2023-24

Status

Awaiting final decision

Please go to Documentation gateway for any follow-up documents.

Key players

Key events

Date Event Reference Summary
12/09/2023 Legislative proposal published COM(2023)0532
15/01/2024 Committee referral announced in Parliament
13/11/2024 Committee referral announced in Parliament
24/09/2025 Vote in committee
16/10/2025 Committee report tabled for plenary, 1st reading/single reading A10-0194/2025
12/11/2025 Debate in Parliament
13/11/2025 Decision by Parliament T10-0268/2025
13/11/2025 Results of vote in Parliament

Technical information

Procedure reference 2023/0321(CNS)
Procedure type CNS - Consultation procedure
Procedure subtype Legislation
Legislative instrument Directive
Legal basis Treaty on the Functioning of the EU TFEU 115
Stage reached in procedure Awaiting final decision
Committee dossier ECON/10/00258

Documentation gateway

  • Document type Committee Reference Date Summary
    Committee draft report PE773.162 12/05/2025
    Amendments tabled in committee PE774.491 13/06/2025
    Committee opinion BUDG PE772.187 18/07/2025
    Committee report tabled for plenary, 1st reading/single reading A10-0194/2025 16/10/2025
    Text adopted by Parliament, 1st reading/single reading T10-0268/2025 13/11/2025
  • Document type Reference Date Summary
    Legislative proposal COM(2023)0532 12/09/2023
    Document attached to the procedure SWD(2023)0308 13/09/2023
    Document attached to the procedure SWD(2023)0309 13/09/2023
  • Document type Parliament/Chamber Reference Date Summary
    Contribution CZ_SENATE COM(2023)0532 26/01/2024
    Contribution PL_SENATE COM(2023)0532 14/02/2024
    Contribution DE_BUNDESRAT COM(2023)0532 14/02/2024
    Contribution IT_CHAMBER COM(2023)0532 20/02/2024
    Reasoned opinion SE_PARLIAMENT PE759.650 11/03/2024
    Reasoned opinion MT_PARLIAMENT PE759.652 11/03/2024
    Reasoned opinion IE_HOUSES-OF-OIREACHTAS PE759.651 13/03/2024
  • Institution/body Document type Reference Date Summary
    EESC Economic and Social Committee: opinion, report CES4143/2023 24/04/2024

Additional information

Source Document Date
EP Research Service Briefing 04/12/2023

Transparency

Meetings with interest representatives published in line with the Rules of Procedure

  • Name Role Committee Date Interest representatives
    BOYER Gilles Shadow rapporteur ECON 16/07/2025 Mouvement des Entreprises de France