Skatteudvalget 2014-15 (1. samling)
SAU Alm.del Bilag 54
Offentligt
Bundesrninisterium
der Finanzen
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Minbtero
dell'Economia
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delle
Finanze
Mr Commissioner,
The lack of tax harmonisation in the European Union is one of the main causes allowing
aggressive tax planning, base erosion and profit shifting (BEPS) to deve!op within the internal
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directly affects the establishment or ftmctioning of the internal market and the benefits
provided by the Treaty freedoms.
Our citizens and our companies expect us to cope with tax avoidance and aggressive tax
planning.
Tt
is our common duty to meet their expectation by ensuring that everyone pays its
fair share of tax to the State where profits are generated.
Good progress has been made, especially dming the last six months, but now we need to do
more. Indeed, it is obvious that a turning point has been reached in the discussion on unfair tax
competition and base erosion and profit shifting within the EU, which result in undesirable
effects and undermine the realization of the internal market. Since certain tax practices of
countries
and taxpayers have become public recently, the limits of pe1missible tax competition
between Member States bave shifted. This development is irreversible.
We
fully appreciate the Cornmission's prompt reaction
with
the recent announcement of the
initiative regarding tax rulings. Now, no one can deny that
there
is a strong need for real action
and that we must collectively take necessary measures to ensure transparency and fair taxation.
In the context ofthe OECD/G20's final adoption of
the
BEPS conclusions by the end of 2015,
the appropriate response by the EU is the adoption of a set of common, binding rules on
corporate taxation to curb tax competition and fight aggressive tax planning.
We, Finance Ministers of France, Germany and Italy, are convinced that this can only be
reached
through a comprehensive anti-BEPS Directive, to be adopted by the 28 Member States
before end-2015. The diagnosis is made and the solutions are already known, so we should act
without
any delay.
Mr
Pierre MOSCOVICI
European Commissioner for Economie and Financial Affairs, Taxation and Customs
Europcan Commission
Rue de la Loi 200
1040 Brusscl
Belgique