Code of Conduct Group

The work of the Code of Conduct Group is ongoing.

The Code of Conduct Group, at least in theory, keeps most of its documentation and discussion confidential.

The Code of Conduct Group is now focusing on its future work, on which the Council expects to receive a report in June.

Concerning your discussion on tax competition, you will know that we have been working in the Code of Conduct Group on abolishing harmful business tax regimes in the EU.

All in all, the Code of Conduct Group assessed over 400 measures by the present 27 Member States and their dependencies and overseas territories, of which over a hundred were considered harmful.

Sixty-six tax measures in the old Member States and thirty in the new Member States have been classified as harmful by the Code of Conduct Group and largely phased out.

The Commission, Parliament and the Council should continue efforts for the approval of the legislative proposals which are on the table or in the pipeline and the work of the Code of Conduct Group on business taxation.

This resolution focuses on fiscal measures which have, or may have, a significant impact on the location of economic activities within the Community, with potentially harmful measures being examined by the Code of Conduct Group on Business Taxation.