Directorate-General for Internal Policies
Directorate A - Economic and Scientific Policies
Special Committee Taxe
Tax Rulings and Other Measures Similar in Nature or Effect
The Chair
Dear Chair,
The European Union and the European Parliament have been active for years and are getting
increasingly vocal in the fight against corporate tax evasion, and together with our Member
States and global partners such as the OECD and the G20, we are committed to continue our
ambitious work.
Within the European Union, divergences in legislations and administrative practices severely
distort competition between our Member States, as well as between large and small
companies.
Besides the economic actors directly concerned with this issue, recent disclosures made by
the media led to a wave of indignation within the public opinion. This situation has prompted
the European Commission to launch several investigations on possible distortions of
competition arising out of national State Aids. The Commission has also announced a series
of proposals aimed at quickly implementing the OECD recommendations which relate to the
European Union.
For its part, the European Parliament has established a special Committee on the issue. Its
aim is to analyse and shed light on the various national legislations related to corporate
taxation, as well as to assess the effects on competition, and to make appropriate
recommendations with a view to suitable remedies. As known, the issue of taxation is entirely
in the hands of national governments and Parliaments. The European Parliament has a
consultative power only, yet it has the responsibility to understand the national choices and to
consider them in a global European context.
My aim is to associate to the work of our Committee those national parliamentary committees
which share this desire.
As a starting point, we would like to know whether your Committee has been working on
problems caused by tax evasion and tax avoidance within your country or elsewhere. Is your
Committee either informed or consulted on administrative practices such as tax rulings? Has
it ascertained that some multinational companies have managed to transfer profits generated
by those activities located in your country? I would like to emphasise that our questions
concern relevant texts and practices, but are not related to any specific company files that
may be bound by confidentiality in tax matters.
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