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Parliamentary questions
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8 March 2017
Answer given by Mr Moscovici on behalf of the Commission
Question reference: E-000034/2017

In order to encourage constructive and open debate and in line with the Council Conclusions(1) establishing the Group, the actual deliberations of the Code of Conduct on Business Taxation Group are kept confidential.

Therefore, it would not be appropriate for the Commission to comment or ‘cast a light’ on the positions taken by individual Member States in this Group. The Group does, however, publish a report to Ecofin at the end of each Presidency that sets out the progress made and reflects the views of the Group, and individual Member States, where appropriate.

Moreover, many of the Group's documents have been provided to the various European Parliament committees investigating tax issues, including the TAXE committee, TAXE 2 committee, and the PANA committee.

In addition, the administration of national corporation tax, and the investigation of tax compliance by taxpayers is the responsibility of the appropriate revenue authorities in each Member State.

Of course all Member States are bound by both their own laws and applicable EC law when administering their tax system. Further to the Commission's proposals, the Council recently adopted measures to further boost tax transparency (revision of Directive on Administrative Cooperation to provide for automatic exchange of information on cross-border tax rulings and automatic exchange of country-by-country reports of multinationals' tax-related information).

Other measures also include closing loopholes leading to large-scale tax avoidance at EU level by means of common anti-abuse provisions (Anti-Tax Avoidance Directive). Together these measures will severely limit the ability of taxpayers to engage in aggressive tax planning.

(1)Ecofin Council Conclusions of 9 March 1998 concerning the establishment of the Code of Conduct Group (business taxation) (98/C 99/01).

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