Council approves conclusions on the progress achieved by the Code of Conduct Group (business taxation) in the second half of 2022

07 December 2022

Today, the Council approved conclusions welcoming the progress achieved by the Code of Conduct Group during the Czech Presidency, in particular its recent reform which highlights the strengthened political commitment of the member states to continue fighting harmful tax practices.

Concerning the revision of the EU list of non-cooperative tax jurisdictions, the Council invites the Code of Conduct Group to continue an effective dialogue with jurisdictions and monitoring, so that jurisdictions continue to fulfil their respective commitments and comply with the EU listing criteria in accordance with the agreed deadlines.

• Council conclusions on the progress achieved by the Code of Conduct (Business Taxation) Group during the Czech Presidency
• Report to the Council by the Code of Conduct Group covering the second half of 2022
• Taxation: Finance ministers agree to strengthen the code of conduct used to identify and curb harmful tax measures of member states (press release, 8 November 2022)
• Taxation: Anguilla, The Bahamas and Turks and Caicos Islands added to EU list of non-cooperative jurisdictions for tax purposes (press release, 4 October 2022)
• EU list of non-cooperative jurisdictions (background information)
• Code of Conduct Group (Business Taxation)

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