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Taxation and Customs Union
News article8 November 2022Directorate-General for Taxation and Customs Union1 min read

Commission welcomes agreement on new measures against unfair tax competition

The Commission welcomes today’s agreement by EU Finance Ministers to strengthen the Code of Conduct on Business Taxation. The Code of Conduct is an important tool for tackling unfair tax competition, within the EU and beyond. However, in recent years, it has failed to keep up with new and innovative forms of tax competition, which can deplete much needed public revenues and disrupt the level playing field for businesses.

The measures agreed today, which are the first reform of the Code of Conduct since 1997, were proposed by the Commission in the 2020 Tax Action Plan. Member States will be prevented from introducing general features into their tax systems that could have harmful effects from a tax perspective. This includes measures that could result in double non-taxation or the double use of tax benefits.

Member States have also committed to work on further improvements, including more transparency around the Code of Conduct and the group that manages it.

Council Conclusions


Publication date
8 November 2022
Directorate-General for Taxation and Customs Union