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Parliamentary question - E-000474/2016(ASW)Parliamentary question

    Answer given by Mr Moscovici on behalf of the Commission

    The Commission is fully committed to tackling tax evasion and tax avoidance with a view to achieving fair and efficient corporate taxation in the EU and beyond. To this end, a number of major policy initiatives have already been put in place, such as the Anti-Tax Avoidance Package adopted on 28 January 2016. This package includes an Anti-Tax Avoidance Directive, a proposal for country-by-country reporting between tax authorities and also sets out a new EU strategy to protect the Single Market from external base erosion threats. In addition, the re-launch of the Common Consolidated Corporate Tax Base (CCCTB) is expected before the end of 2016.

    In the field of VAT, EU legislation already offers a wide range of tools with which tax administrations can cooperate in the fight against VAT fraud. The Commission is, at the same time, well aware of the problems that the current VAT system encounters in terms of VAT carousel fraud and missing trader fraud. Therefore, it has set out in its Work Programme 2016 a VAT Action Plan, to be adopted soon, which will aim at delivering an efficient and fraud-proof VAT regime. It will set out the major principles of the definitive VAT regime for intra-EU trade and measures to fight against fraud.

    As stated in its communication on an External Strategy for Effective Taxation, with respect to third country tax jurisdictions the Commission intends to make better use of the instruments — from agreements with third countries to development aid. To deal with jurisdictions that refuse to engage with the EU on tax good governance matters, the Commission has proposed a common EU system for assessing, screening and listing third countries, to replace the current patchwork of national lists of Member States.