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Establishment of a Special Committee on Tax Rulings

Summary

The European Parliament is setting up a special committee to investigate how tax rulings and aggressive tax planning affect EU Member States and public finances.
10 12.02.2015
Other
economy
justice
taxation
government
european union
administrative law
public finance and budget policy

Key points

In force from 12/02/2015 Out of force from 12/08/2015
  • Establishment of a special committee consisting of 45 members to investigate tax practices.
  • Examination of tax rulings and measures issued by Member States since 1991 to ensure they comply with EU state aid rules.
  • Assessment of whether Member States have complied with obligations regarding the spontaneous exchange of information on tax rulings.
  • Analysis of the European Commission's practice in monitoring and reviewing state aid systems within Member States.
Documents (PDFs)
PROPOSAL FOR A DECISION on setting up a special committee on tax rulings and other measures similar in nature or effect, its powers, numerical strength and term of office Setting-up of a special committee on tax rulings and other measures similar in nature or effect
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