Commission welcomes Court of Auditors' report

The report acknowledges the progress made by the Commission and Member States in implementing the EU's framework to tackle these issues.

The Court of Auditors' report highlights the key measures introduced by the EU, such as the Anti-Tax Avoidance Directive (ATAD), the Directive on Administrative Cooperation in the field of taxation (DAC 6), and the Tax Dispute Resolution Mechanisms Directive (TDRD). The report notes that these measures have contributed to a more transparent and fair tax environment in the EU.

The Commission takes note of the report's findings and acknowledges the progress made in implementing the EU's tax framework. The Commission will continue to work with Member States to address the areas for improvement identified in the report, including the need for clearer guidelines on the implementation of EU tax legislation and more effective performance monitoring.

The report also highlights the importance of the EU's Code of Conduct Group, which has been instrumental in promoting fair tax competition and addressing harmful tax regimes within the EU. The Commission will continue to work with the Code of Conduct Group to ensure that the EU's tax policies are fair, efficient, and effective in supporting a competitive and sustainable economy.

The Commission further notes the Court’s call to encourage and support Member States to adopt a common performance monitoring framework to assess the effectiveness of the EU's tax policies. The Commission will continue to identify areas for improvement and ensure that the EU's tax policies are achieving their intended objectives. In this regard, the Commission is currently undertaking two extensive evaluations on the application of the Anti-tax Avoidance Directive (ATAD) and the Directive on Administrative Co-operation (DAC), both of which are the subject of the special report.

The Court of Auditors' report is an important contribution to the ongoing debate on tax policy in the EU. The Commission will carefully consider the report's findings and recommendations and will continue to work with all stakeholders to ensure that the EU's tax policies are fit for purpose.

Key findings of the report:

• The EU's tax framework has contributed to a more transparent and fair tax environment in the EU.
• The ATAD, DAC 6, and TDRD have been effective in tackling tax avoidance and aggressive tax planning.
• The Code of Conduct Group has been instrumental in promoting fair tax competition and addressing harmful tax regimes within the EU.
• A common EU performance monitoring framework is needed to assess the effectiveness of the EU's tax policies.

Read more:

• Court of Auditors' special report on the EU's efforts to combat harmful tax regimes and corporate tax avoidance