The European Parliament has formally expressed its position on a legislative proposal in the field of taxation. This repeated consultation procedure ensures that Parliament is involved in the decision-making process, even in areas where the Council has main competences. The adopted text establishes the institutional relationship between the two legislative bodies.
The procedure is based on Article 115 of the Treaty on the Functioning of the European Union, which regulates the approximation of national laws in tax matters. The objective is to ensure effective cooperation between EU institutions in tax affairs, while respecting the competences of each institution.
Parliament's position was adopted in the plenary session and immediately transmitted to the Council, Commission and national parliaments. The Council can now proceed with final adoption, but must respect the repeated consultation procedure in case of substantial changes.
This procedure ensures that the European Parliament, as the direct representative of citizens, has a say in tax matters. Citizens benefit from greater transparency in the legislative process, and member states maintain their competences in tax matters, but within a framework of consolidated institutional cooperation.
Approximate match via declared fields of interest. This does not prove influence on this vote.
