Go back to the Europarl portal

Choisissez la langue de votre document :

  • bg - български
  • es - español
  • cs - čeština
  • da - dansk
  • de - Deutsch
  • et - eesti keel
  • el - ελληνικά
  • en - English (Selected)
  • fr - français
  • ga - Gaeilge
  • hr - hrvatski
  • it - italiano
  • lv - latviešu valoda
  • lt - lietuvių kalba
  • hu - magyar
  • mt - Malti
  • nl - Nederlands
  • pl - polski
  • pt - português
  • ro - română
  • sk - slovenčina
  • sl - slovenščina
  • fi - suomi
  • sv - svenska
Parliamentary questions
PDF 25kWORD 27k
28 January 2019
E-005617/2018(ASW)
Reply
Question reference: E-005617/2018

The purpose of the EU list of non-cooperative jurisdictions for tax purposes (Annex I to the Council conclusions of 5 December 2017(1)) is precisely to encourage a positive change leading to the cooperation and de-listing of the jurisdictions concerned. Actions collectively taken by the EU Member States are in line with the agenda promoted by the OECD and other international fora.

The procedural guidelines for the process of monitoring commitments made by cooperative jurisdictions were agreed by the Council's Code of Conduct Group on business taxation in February 2018(2).

Eight British overseas territories and crown dependencies were in this context deemed cooperative by the Council and are covered in Annex II to the abovementioned conclusions of 5 December 2017 as amended in March 2018(3): Anguilla, Bermuda, British Virgin Islands, Cayman Islands, Guernsey, Isle of Man, Jersey, and Turks and Caicos Islands. In addition, Montserrat was added to the EU monitoring process in November 2018(4).

(1)15429/17.
(2)6213/18.
(3)6945/18.
(4)14364/18, paragraph 61.

Last updated: 31 January 2019Legal notice - Privacy policy