Although the Parliament's powers are mostly of a consultative nature in the taxation field (cf. Art.113 - 114 TFEU), the ECON Committee is very active and heavily weighs in the design of EU more coordinated and transparent legislation, particularly with the aim to better address tax fraud, tax evasion and aggressive tax planning. The Committee also exercises scrutiny powers in this area, notably via the structured dialogue with the Commissioner in charge of taxation several times a year.