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

Joint Public Hearing of the TERR and TAX3. The use of tax frauds - Including VAT carousel fraud - to finance terrorism

TAX3 - Public hearing : ' Lessons learnt from the Paradise Papers '

TAX3 Workshop : ' Digitalisation and Crypto Currencies: New challenges and opportunities in terms of taxation and fight against money laundering '

Constitutive meeting of the TAX3 Committee

LAMASSOURE, Alain (EPP, FR) - TAXE Committee Chair; McAVAN, Linda (S&D, GB) - DEVE Committee Chair;

TAXE 2 - DEVE joint hearing:  ' Consequences of aggressive fiscal practises for developing countries '

TAXE 2 - Presentation of draft report

JURI-ECON-TAXE Joint meeting - Exchange of views with Commissioner Hill on country-by-country reporting in the presence of the Commissioner in charge of Financial stability, Financial Services and Capital Markets Union.

Alain LAMASSOURE, Pieter DUISENBERG, Stephen QUEST

TAXE2 Special committee meeting - Exchange of views with EU National Parliaments on The Anti-Tax Avoidance Package And Other EU And International Developments: Scrutiny And Democratic Control By National Parliaments

LAMASSOURE, Alain (EPP, FR);  Margrethe VESTAGER - EC Commissioner in charge of Competition

Special Committee on Tax Rulings and Other Measures Similar in Nature or Effect (TAXE 2)

LAMASSOURE, Alain (EPP, FR) - TAXE Committee Chair

TAXE2 Special Committee; Six major European banks to explain their ' tax optimisation ' role to MEPs.

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

Meeting of the Special Committee on Tax Rulings 2, in the EP in Brussels. Vote on the report by Michael THEURER (ALDE, DE) and Jeppe KOFOD (S&amp;D, DK). Opening and announcement of the results from the vote by Alain LAMASSOURE, Chairman of the Special Committee on Tax Rulings and Other Measures Similar in Nature or Effect (TAXE 2)

TAXE2 - report by Michael THEURER (ALDE,DE) and Jeppe KOFOD (S&D,DK): extracts from the vote (recorded on 21/06)

This Infoclip illustrates the following companies : FIAT, IKEA, McDonald's, Starbucks Coffeeshop, Philip Morris, ING Bank and Credit Agricole Bank.

Infoclip: Aggressive tax planning (Multinationals) - Part 1

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

Infoclip: Aggressive tax planning (Multinationals) - Part 2

Meeting of the Special Committee on Tax Rulings and Other Measures Similar in Nature or Effect (TAXE 2) with EU National Parliaments, on the Anti-Tax Avoidance Package, in the EP in Brussels. Statements by Pieter DUISENBERG, Chair of the standing committee on Finance of the Dutch House of Representatives,&nbsp; Stephen QUEST, Director-General, DG TAXUD (EC), Christos BGIALAS, Greek Parliament, Eric BANKI, Hungarian Parliament, Lord DAVIES of Stamford, House of Lords (UK), Jeppe KOFOD (S&amp;D, DK), Rapporteur, Danuta Maria HUBNER (EPP, PL).&nbsp;

The Anti-Tax Avoidance Package: extracts from the exchange of views with EU National Parliaments

Meeting of the TAXE2 committee with representatives of multinational corporations including Apple, Google, IKEA and McDonalds, in the EP in Brussels. With the participation of Cathy Kearney, Vice President of European Operations, and Julia MACRAE, Tax Director EMEIA (Europe, Middle East, India, Africa) for&nbsp;APPLE,&nbsp;&nbsp;Adam COHEN, Head of Economic Policy (Europe, Middle East and Africa) for GOOGLE,&nbsp;S&oslash;ren HANSEN, Chief Executive Officer for&nbsp;Inter-IKEA Group,&nbsp;Irene YATES, Vice President, Corporate Tax for McDONALD'S.

Exchange of views with representatives of multinational corporations: including Apple, Google, IKEA and McDonalds at the TAXE2 committee

Meeting of the Special Committee on Tax Rulings&nbsp;and Committee on Economic and Monetary Affairs with Pierre MOSCOVICI, Member of the EC in charge of Economic and Financial Affairs, Taxation and Customs in the EP in Brussels. Statements by Pierre MOSCOVICI, Member of the EC in charge of Economic and Financial Affairs, Taxation and Customs, Pablo ZALBA BIDEGAIN (EPP, ES), Elisa FERREIRA (S&amp;D, PT) and Ashley FOX (ECR, UK)

Exchange of views with Pierre MOSCOVICI, Member of the EC in charge of Economic and Financial Affairs, Taxation and Customs: extracts from the meeting

Meeting in Brussels of the Special Committee on Tax Rulings II and the Committee on Economic and Monetary Affairs, on the Commission’s legislative plans for 2016 in the field of corporate taxation. Statements by Pierre MOSCOVICI, Member of the EC in charge of Economic and Financial Affairs, Taxation and Customs, Burkhard BALZ (EPP, DE), Elisa FERREIRA (S&D, PT), Bernd LUCKE (ECR, DE) and Petr JEZEK (ALDE, CZ).

Exchange of views with Pierre MOSCOVICI, Member of the EC in charge of Economic and Financial Affairs, Taxation and Customs on the Commission’s legislative plans for 2016 in the field of corporate taxation : extracts

Debate on Setting up a special committee on tax rulings and appointments during the EP plenary session in Brussels. Extracts from the vote

Setting up a special committee on tax rulings and appointments: extracts from the vote

Meeting of the EP Conference of Presidents: special meeting on the mandate of a Special Committee on Tax Rulings, in the EP in Brussels. Cutaways of Klaus WELLE, Guy VERHOFSTADT, Diane DODDS, Syed KAMALL, Burkhard BALZ, Philippe LAMBERTS, Martin SCHULZ, Gabriele ZIMMER and Marcel DE GRAAF

Meeting of the EP Conference of Presidents: special meeting on the mandate of a Special Committee on Tax Rulings

Opening remarks by Martin SCHULZ, EP President on the Setting up and appointments to new Special EP Committee on Tax Rulings,&nbsp;during the EP plenary session in Brussels.

Opening remarks by Martin SCHULZ, EP President, on the Setting up and appointments to new Special EP Committee on Tax Rulings

Meeting of the Special Committee on Tax Rulings (TAXE)&nbsp;in the EP in Brussels. Exchange of views with Finance Ministers of France, Germany, Italy and Spain. Statements by Alain LAMASSOURE (EPP, FR), Pier Carlo PADOAN , Italian Minister of Economy and Finance, Michel SAPIN, French Minister for Finance, Elisa FERREIRA (S&amp;D, PT), rapporteur, Michael THEURER (ALDE, DE), shadow rapporteur, Wolfgang SCHAUBLE, German Minister of Finance, Luis DE GUINDOS JURADO, Spanish Minister for Economy and Competition

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