(Ordinary legislative procedure: second reading)

The European Parliament,

–  having regard to the Council position at first reading (06116/1/2021 – C9‑0179/2021),

–  having regard to the opinion of the European Economic and Social Committee of 17 October 2018(1),

–  having regard to its position at first reading(2) on the Commission proposal to Parliament and the Council (COM(2018)0443),

–  having regard to Article 294(7) of the Treaty on the Functioning of the European Union,

–  having regard to the provisional agreement approved by the committee responsible under Rule 74(4) of its Rules of Procedure,

–  having regard to Rule 67 of its Rules of Procedure,

–  having regard to the recommendation for second reading of the Committee on Economic and Monetary Affairs (A9-0167/2021),

1.  Approves the Council position at first reading;

2.  Takes note of the Council statement annexed to this resolution, which is highly appreciated by Parliament and was key in reaching the final agreement;

3.  Notes that the act is adopted in accordance with the Council position;

4.  Instructs its President to sign the act with the President of the Council, in accordance with Article 297(1) of the Treaty on the Functioning of the European Union;

5.  Instructs its Secretary-General to sign the act, once it has been verified that all the procedures have been duly completed, and, in agreement with the Secretary-General of the Council, to arrange for its publication in the Official Journal of the European Union;

6.  Instructs its President to forward its position to the Council, the Commission and the national parliaments.

(1) OJ C 62, 15.2.2019, p. 118. (2) OJ C 158, 30.4.2021, p. 459.

Council statement

The Council notes the interest of the Parliament for more transparency concerning the implementation of EU legislation in the field of fighting against tax fraud, tax evasion and tax avoidance. Within the context of the Treaties’ legal framework ruling interinstitutional relations, the Council recognises the added value of holding annual exchanges of views with the European Parliament and the Commission on the lessons learnt from the Fiscalis Programme, based on the Commission’s annual progress reports.