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The code of conduct is used in assessing the harmfulness of tax measures adopted, or that are in the process of being adopted, by the member states. A working group oversees its implementation.
In 2013, the European Council called for the code process to be strengthened. Since then, work has been undertaken to reform the scope and governance of the working group.
The Council’s conclusions foresee an enhancement of the governance, transparency and working methods of the group.
Efficiency will be improved by speeding up the assessment of potentially harmful tax regimes, with an earlier and more frequent involvement of the Council. Information to the public on the group's ongoing and past work will be enhanced.
The presidency intends a further decision to be taken by the end of June 2016 on the revision of the group's mandate.