Procedure : 2020/2863(RSP)
Document stages in plenary
Document selected : O-000081/2020

Texts tabled :

O-000081/2020 (B9-0001/2021)

Debates :

PV 20/01/2021 - 16
CRE 20/01/2021 - 16

Votes :

Texts adopted :

Parliamentary questions
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11 December 2020
Question for oral answer  O-000081/2020
to the Council
Rule 136
Irene Tinagli, Paul Tang
on behalf of the Committee on Economic and Monetary Affairs
 Answer in plenary 
 Subject: Reforming the EU list of tax havens

Parliament has repeatedly stressed the need for a review of the EU listing process for non-cooperative tax jurisdictions in order to improve transparency in the process, the criteria used, and the effectiveness of associated defence measures. In the same vein, the Commission published a communication entitled ‘Tax Good Governance in the EU and beyond’, where it advocates a review of this list. The Commission stresses in its communication the need to update the good tax governance criteria to reflect the latest international developments in the fight against tax avoidance and evasion, including on beneficial ownership and on minimum effective taxation, and the importance of ensuring that the criteria reviewed are applied widely enough to cover all risks, such as those posed by broad exemptions. The Commission concedes that the coordinated approach on defensive measures goes in the right direction, but that it lacks ambition and may consider a legislative proposal for coordinated defensive measures.

The Commission communication was published in July 2020, but almost six months later, there is no information available on how these recommendations have been received by the Council. In light of the above considerations, what is the Council’s position on the Commission’s recommendations, and can the Council explain the current state of play on transparency and the review of the criteria? How does Council intend to review the EU listing process in light of the discussions at OECD level, particularly on a minimum effective tax rate? Could the Council explain why Member States have such low ambitions about a coordinated approach to defensive measures, with the first measures adopted in 2017, and updated in 2019? Does the Council agree that a legislative proposal may prove necessary?

Submitted: 11/12/2020

Lapses: 12/03/2021

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