Tax measures must be adopted unanimously by the Member States. The European Parliament has the right to be consulted on tax matters, except on budgetary-related issues, for which it is co-legislator.

The power to tax is in the hands of the Member States, with the EU having only limited EU competences. As EU tax policy is geared towards the smooth running of the single market, the harmonisation of indirect taxation was addressed before direct taxation. The fight against harmful tax evasion and tax avoidance has become a recent policy priority.

Fight against tax fraud and evasion - 8th parliamentary term

TAX3 Committee - Public hearing on ' Alleged financial crimes, tax evasion and tax avoidance in Malta '

TAX3 Committee - Exchange of views with Maltese Minister for Justice

TAX3 public hearing on ' Impact of tax evasion and money laundering on local real estate markets, in particular in European cities '

TAX3 public hearing on the Deutsche Bank

Public Hearings of the Special Committee on Financial Crimes, Tax Evasion and Tax Avoidance (TAX3) - Money Laundering Involving Russian Individuals and their effect on the EU

TAX3 committee meeting - Public Hearing on Presentation of VAT Study and Exchange of views with Fabrizia LAPECORELLA

TAX3 Public Hearing - The third country dimension in the fight against tax crimes, tax evasion and tax avoidance

TAX3 Hearing on VAT Fraud

Report on financial crimes, tax evasion and taxavoidance: Opening statements by Jeppe KOFOD (S&D,DK) and by Luděk NIEDERMAYER (EPP,CZ), rapporteurs and by Pierre MOSCOVICI, Member of the EC

Report on financial crimes, tax evasion and taxavoidance: Opening statements by Jeppe KOFOD (S&D,DK) and by Luděk NIEDERMAYER (EPP,CZ), rapporteurs and by Pierre MOSCOVICI, Member of the EC (

The Members of the Special committee on TAX III and Committee on Economic and Monetary Affairs, participates in the public hearing on “Cum Ex scandal; financial crime and the loopholes in the current legal framework, at the European Parliament in Brussels.

Public hearing on “Cum Ex scandal; financial crime and the loopholes in the current legal framework”: extracts from the special committee on TAX III and ECON Committee

Public hearing on combatting money laundering in the EU banking sector with the Special committee on Financial Crimes, Tax Evasion and Tax Avoidance (TAX3) in the European Parliament in Brussels.

Money laundering in the EU Banking Sector - what is failing: extracts from the hearing

The Special committee on financial crimes, tax evasion and tax avoidance (TAX) and the Committee on Economic and Monetary Affairs (ECON) exchange of views on digital taxation with Bruno LE MAIRE, French Minister of the Economy and Finance, during the plenary session (22-25/10/2018) of the European Parliament in Strasbourg.

Digital taxation: extracts from the exchange of views with Bruno LE MAIRE, French Minister of the Economy and Finance

During the constitutive meeting of the Special Committee on Financial Crimes, Tax Evasion and Tax Avoidance (TAX3 Special Committee) in Brussels, the Chair and the Vice-Chairs are elected for a 12 months term.

Special Committee on Financial Crimes, Tax Evasion and Tax Avoidance: extract from the vote and the constitutive meeting

Statements by Cathy KEARNEY, Vice President of European Operations, APPLE,&nbsp; Bernd LUCKE (ECR, DE) and Julia MACRAE, Tax Director EMEIA (Europe, Middle East, India, Africa), APPLE, during the meeting of the TAXE2 Committee (15/03/2016), in the EP in Brussels. Apple Store, Brussels, Belgium: shots of I-pad and iphone, and person using i-pad

Apple at the European Parliament: exchange of views with representatives of Apple in the TAXE2 Committee (15/03/2016) - illustrations shots

Debate during the plenary session of July in Strasbourg on the Tax rulings and other measures similar in nature or effect (TAXE 2):. Statements by Jeppe KOFOD (S&amp;D, DK), Rapporteur, Michael THEURER (ALDE, DE), Rapporteur, Pierre MOSCOVICI, Member of the EC in charge of Economic and Financial Affairs, Taxation and Customs, Danuta Maria H&Uuml;BNER (EPP, PL), Peter SIMON (S&amp;D, DE), Bernd LUCKE (ECR, DE), Nils TORVALDS (ALDE, FI) and Philippe LAMBERTS (Greens/EFA, BE).

Tax rulings and other measures similar in nature or effect (TAXE 2): extracts from the debate

This Infoclip illustrates the following companies : Google, AB InBev Belgium, Apple and Amazon.

Special Committee on Tax Rulings and Other Measures Similar in Nature or Effect

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