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

&nbsp;Arelatively recent phenomenon, the collaborative economy has become to the centre of the interest&nbsp;a decade in some areas of activities, such as car-sharing or short-term lets. Although it is now a well-known term – with alternative names from the 'sharing' to 'gig' to 'peer-to-peer' economy – it remains difficult to grasp precisely, beyond the central feature that potential consumers and providers are connected via a digital platform that matches demand and supply, providing cheap access to information on a very large scale.

These 'match-makers' make it possible for non-professional providers to offer goods and servicesin a wide range of activities, generating value and with the potential for further development.

The success of collaborative platforms has raised concerns regarding workers’ rights and unfair advantages these firms might enjoy over traditional companies that are bound by stricter legal regulations. Taxation issues in the collaborative economy increasingly highlight the need for an in-depth look into taxation, focusing on the link between the value created and tax, and the need for a level playing field for incumbent business facing competition from these new entrants to the market.

See more on this topic by visiting our package&nbsp; for the 8th parliamentary term.

Collaborative economy

Tax policy, including the fight against tax fraud, has become a hot topic over the past decade due to journalistic investigations such as LuxLeaks, the Panama Papers, Football Leaks, Bahamas Leaks and the Paradise Papers, which revealed tax leaks and tax havens. The latest finacial data-leak revealed by the media is Pandora papers.

During October II plenary MEPs voted for a resolution on Pandora papers, where they identified what they see as the most urgent measures the EU needs to take to close loopholes that currently allow for tax avoidance, money laundering and tax evasion on a massive scale. They also called for legal action to be taken by the Commission against EU countries that do not properly execute existing laws. MEPs reserved particular criticism for present and former prime ministers and ministers of EU member states whose activities were revealed by the Pandora Papers.

Tax policy has remained EU countries' own responsibility since the EU’s beginning, but the fight against tax fraud is shared by EU countries and the EU.

In November MEPs gave their final green light to new rules obliging big multinationals to publicly declare the taxes they pay in each EU country, in order to undermine tax avoidance. Multinationals and their subsidiaries with annual revenues over €750 million - and which are active in more than one EU country - will now have to publish the amount of tax they pay in each member state. This information will also need to be made publically available on the internet, using a common template and in a machine-readable format.

Since September 2020, the Parliament has had a permanent sub-committee on tax matters. The committee was established to assist the economic and monetary affairs committee with taxation issues and deals with the fight against tax fraud, tax evasion and tax avoidance, as well as financial transparency in taxation.

Fight against tax avoidance

REGI - Exchange of views with Laura Kövesi, European Chief Prosecutor, on frauds linked to ESI funds and on the cooperation with EU institutions

EP Plenary session - Need for urgent update of the EU list of high-risk third countries for anti-money laundering and terrorist financing purposes

EP Plenary session - Protection of the EU’s financial interests - combating fraud - annual report 2021

EP Plenary session - Rules to prevent the misuse of shell entities for tax purposes

EP Plenary session - Protection of the European Union’s financial interests - combating fraud - annual report 2020

EP Plenary session - Minimum level of taxation for multinational groups

EP Plenary session - Urgent need to adopt the minimum tax directive

EP Plenary session - Disclosure of income tax information by certain undertakings and branches

Tax transparency trilogue.- Roundtable

EP Plenary session -  Reforming the EU policy framework to stop tax avoidance in the EU after the OpenLux revelations

EP Plenary session - Administrative cooperation in the field of taxation

Constitutive meeting of 5 new Special Committees - Tax Matters (FISC)

EP Plenary session - Joint debate - VAT fraud and payment service providers

EP Plenary session - Joint debate - VAT fraud and payment service providers - Requirements for payment service providers - Measures to strengthen administrative cooperation in order to combat VAT fraud

EP Press conference - Adoption of the final report of the special committee on financial crimes, tax evasion and tax avoidance

Plenary session  - Report on financial crimes, tax evasion and tax avoidance

EP Press conference - Presentation of findings and recommendations after adoption of the report by the Special committee on financial crimes, tax evasion and tax avoidance

TAX3 committee meeting. Report on Financial Crimes, Tax Evasion and Tax Avoidance

During the EP plenary session (13-16 November 2017) in Strasbourg, MEPs debate with the Council and Commission on media revelations about large-scale tax evasion using offshore accounts which deprive public budgets of possibly billions in revenue. Statements by Matti MAASIKAS, Estonian Deputy Minister for EU Affairs, Pierre MOSCOVICI, Member of the EC in charge of Economic and Financial Affairs, Taxation and Customs, Luděk NIEDERMAYER (EPP, CZ), Gianni PITTELLA (S&D, IT) and Miguel URBÁN CRESPO (GUE/NGL, ES).

Paradise papers: extracts from the debate

Live Replay of the debate on Paradise Papers during the plenary session in Strasbourg (13-16/11/2017) - Opening statements by Council and Commission

(09) EP Plenary session - Debate on Paradise Papers - Round of political group speakers: Nigel FARAGE (EFDD, UK) + Blue Card (09:37 - 09:41)

(11) EP Plenary session - Debate on Paradise Papers - Round of political group speakers: Lampros FOUNTOULIS (NI, EL) (09:43 - 09:44)

Public hearing on&nbsp;Football leaks at the&nbsp;Committee of Inquiry to investigate alleged contraventions in relation to money laundering, tax avoidance and tax evasion&nbsp;(PANA), in the EP in Brussels, with Jeppe KOFOD (S&amp;D, DK) and Peter SIMON (S&amp;D, DE), rapporteurs

Tax-planning, do celebrities and companies breach EU law?: extracts from the public hearing on Football leaks with Jeppe KOFOD (S&D, DK) and Peter SIMON (S&D, DE), rapporteurs

Jeppe KOFOD (S&amp;D, DK), Co-Author, Petr JEZEK (ALDE, CZ), Co-Author, Jean-Claude JUNCKER, President of the EC, Markus FERBER (EPP, DE) and Ana GOMES (S&amp;D, PT) express themselves during the meeting of the Committee of Inquiry on money laundering, tax avoidance and tax evasion (PANA) in the EP in Brussels.

Committee of Inquiry on money laundering, tax avoidance and tax evasion (PANA): extracts from the hearing with Jean-Claude JUNCKER, President of the EC

Joint&nbsp;meeting of the Committees on Economic and Monetary Affairs (ECON), Civil Liberties, Justice and Home Affairs&nbsp;(LIBE) on the amendment of the blacklist of the countries at high-risk of money laundering- deleting Guyana from the table and adding Ethiopia to that table, in the EP in Brussels. Statements by Pervenche BERES (S&amp;D, FR) and Markus FERBER (EPP, DE). The results are: 59 in favour, 7 against, 32 abstentions.&nbsp;

Anti-money laundering - blacklist of non-EU countries: extracts from the vote EP Committee on Economic and Monetary Affairs EP Committee on Civil Liberties, Justice and Home Affairs

During the EP plenary session (13 - 16 March 2017) in Strasbourg, MEPs quiz them on proposals such as country-by-country reporting of profit, tax and subsidies, improving the transparency of the Council Code of Conduct Working Group on Business Taxation, and stronger protection for whistle blowers. Statements by Ian BORG, Maltese Presidency of the EU, Pierre MOSCOVICI, Member of the EC in charge of Economic and Financial Affairs, Taxation and Customs, Werner LANGEN (EPP, DE), Peter SIMON (S&amp;D, DE) and Sven GIEGOLD (Greens/EFA, DE).

Follow-up of TAXE recommendations and update on the reform of the Code of conduct Group on business taxation: extracts from the debate

Meeting of the EP Committee of Inquiry to investigate alleged contraventions and maladministration in relation to money laundering, tax avoidance and tax evasion (PANA), with Professor Joseph STIGLITZ, Nobel Memorial Prize in Economics, in the EP in Brussels. Statements by Werner LANGEN(EPP, DE), Jeppe KOFOD (S&amp;D, DK), Joseph STIGLITZ, Nobel Memorial Prize in Economics, Petr JEŽEK (ALDE, CZ),&nbsp; Dariusz ROSATI (EPP, PL), and Sergio Gaetano COFFERATI (S&amp;D, IT).

Exchange of views with Professor Joseph STIGLITZ, Nobel Memorial Prize in Economics: extracts from the meeting

Meeting of the Committee of Inquiry to investigate alleged money laundering, tax avoidance and tax evasion (PANA)&nbsp;on anti-money laundering and the&nbsp;state of play of the implementation of EU legislation, in the EP in Brussels. Statements by Vĕra JOUROV&Aacute;, Member of the EC in charge of Justice, Consumers and Gender Equality, Werner LANGEN (EPP, DE), Petr JEŽEK (ALDE, CZ), and Dariusz ROSATI (EPP, PL)

Anti-money laundering; state of play of the implementation of EU legislation: extracts from the exchange of views with Věra JOUROVÁ, Member of the EC in charge of Justice, Consumers and Gender Equality

Press conference by Werner LANGEN (EPP, DE), Chair of the PANA Committee, Jeppe KOFOD (S&amp;D, DK), and Petr JEŽEK (ALDE, CZ), co-rapporteurs, on the Presentation of the work programme of the Inquiry Committee on Panama Papers, in the EP in Brussels. Statements by Werner LANGEN (EPP, DE), Chair of the Panama Papers Inquiry Committee, Jeppe KOFOD (S&amp;D, DK), rapporteur,&nbsp; and Petr JEŽEK (ALDE, CZ), rapporteur.

Presentation of the work programme of the Inquiry Committee on Panama Papers: extracts from the press conference by Werner LANGEN (EPP, DE), Chair of the PANA Committee, Jeppe KOFOD (S&D, DK), and Petr JEŽEK (ALDE, CZ), co-rapporteurs

Press conference by Philippe LAMBERTS (BE), Greens/EFA Co-president (and others) on the Inquiry Committee on Panama Papers - Launch of the European Platform for Whistleblowers, in the EP in Brussels. Statements by Philippe LAMBERTS (Greens/EFA, BE), Co-Chair of the Greens/EFA Group, Michel REIMON (Greens/EFA, AT), Sven GIEGOLD (Greens/EFA, DE), Eva JOLY (Greens/EFA, FR).

Inquiry Committee on Panama Papers - Launch of the European Platform for Whistleblowers: extracts from the press conference by Philippe LAMBERTS (BE), Greens/EFA Co-president (and others)

Meeting of the Committee of Inquiry into Money Laundering, Tax Avoidance and Tax Evasion (PANA)&nbsp;on the Panama papers, in the EP in Brussels.&nbsp;Statements by Werner LANGEN, Chair TAXE Committee, Bastian OBERMAYER, S&uuml;ddeutsche Zeitung [based in Washington DC], Kristof CLERIX, Knack magazine, Belgium, Oliver ZIHLMANN, Sonntagszeitung | Le Matin Dimanche, Switzerland, Jan STROZYK, Norddeutscher Rundfunk/ NDR, Germany,&nbsp; Petr JEŽEK (ALDE, CZ), Co-rapporteur, and Julia STEIN, Norddeutscher Rundfunk/ NDR, Germany.

The Panama papers – Discussion with the investigative journalists behind the revelations: extracts from the Public Hearing at the Committee of Inquiry into Money Laundering, Tax Avoidance and Tax Evasion (PANA)

Debate on Apple state-aid decision, during the EP plenary session (12-15/09/2016) in Strasbourg. Statements by Margrethe VESTAGER, European Commissioner for Competition, Pablo ZALBA BIDEGAIN (EPP, ES), Pervenche BER&Egrave;S (S&amp;D, FR), Matt CARTHY (GUE/NGL, IE), Philippe LAMBERTS (Greens/EFA, BE), and Philippe LAMBERTS (Greens/EFA, BE).

Apple state-aid decision: extracts from the debate

State of the European Union debate: illustrative images from SOTEU debate 2015 and main topics such as&nbsp;immigration, growth and employment, climate change, fight against&nbsp;terrorism, taxation and Brexit.

Debate on the State of the European Union 2016: main events and topics - illustrative footage

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

Constituent meeting of the new EP Committee PANA (Panama papers): arrivals and extracts from the vote on the election of the Chair and Vice-Chairs of the EP Committee on money laundering, tax avoidance and tax evasion. Opening statements by Markus FERBER (EPP, DE), Dariusz ROSATI (EPP, PL), Werner LANGEN (EPP, DE), Chairman of the PANA Committee.

Constituent meeting of the new EP Committee PANA (Panama papers): arrivals and extracts from the vote

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

Panama papers - appointments to the Committee of Inquiry to investigate alleged contraventions and maladministration in relation to money laundering, tax avoidance and tax evasion, during the EP plenary session (22 - 23 June) in Brussels and vote. Statement and opening of the votes by Ryszard CZARNECKI (ECR, PL), EP Vice-President.

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