Answer given by Mr Moscovici on behalf of the Commission
4.9.2015
Tax amnesties are generally a matter of Member State competence, although they do have to be compatible with EC law and not infringe the Treaty freedoms. At the same time, it is not for the Commission to comment on their appropriateness or effectiveness from a national policy point of view. In recent years, some Member States have adopted specific legislation designed to counter tax evasion by the provision of advantageous treatment for spontaneous declarations or disclosures of funds by taxpayers.
The Commission does not at this time intend to put forward a common definition of a tax amnesty. However, the Commission will, in the exercise of its role as guardian of the Treaties, continue to ensure that all amnesties adopted by Member States are compatible with EC law and do not infringe Treaty freedoms.