# C_2019129EN.01006501.xml

| 5.4.2019 | EN | Official Journal of the European Union | C 129/65 |
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5.4.2019

EN

Official Journal of the European Union

C 129/65

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P8_TA(2018)0048

Setting up a special committee on financial crimes, tax evasion and tax avoidance (TAX3)

European Parliament decision of 1 March 2018 on setting up a special committee on financial crimes, tax evasion and tax avoidance (TAX3), and defining its responsibilities, numerical strength and term of office (2018/2574(RSO))

(2019/C 129/09)

The European Parliament,

| — | having regard to the proposal for a decision of the Conference of Presidents, |
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having regard to the proposal for a decision of the Conference of Presidents,

| — | having regard to its decision of 12 February 2015 (1) on setting up a special committee on tax rulings and other measures similar in nature or effect (the ‘TAXE 1 special committee’), its powers, numerical strength and term of office, |
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having regard to its decision of 12 February 2015 (1) on setting up a special committee on tax rulings and other measures similar in nature or effect (the ‘TAXE 1 special committee’), its powers, numerical strength and term of office,

| — | having regard to its resolution of 25 November 2015 on tax rulings and other measures similar in nature or effect (2), |
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having regard to its resolution of 25 November 2015 on tax rulings and other measures similar in nature or effect (2),

| — | having regard to its decision of 2 December 2015 (3) on setting up a special committee on tax rulings and other measures similar in nature or effect (the ‘TAXE 2 special committee’), its powers, numerical strength and term of office, |
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having regard to its decision of 2 December 2015 (3) on setting up a special committee on tax rulings and other measures similar in nature or effect (the ‘TAXE 2 special committee’), its powers, numerical strength and term of office,

| — | having regard to its resolution of 6 July 2016 on tax rulings and other measures similar in nature or effect (4), |
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having regard to its resolution of 6 July 2016 on tax rulings and other measures similar in nature or effect (4),

| — | having regard to its decision of 8 June 2016 (5) on setting up a Committee of Inquiry to investigate alleged contraventions and maladministration in the application of Union law in relation to money laundering, tax avoidance and tax evasion (the ‘PANA inquiry committee’), its powers, numerical strength and term of office, |
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having regard to its decision of 8 June 2016 (5) on setting up a Committee of Inquiry to investigate alleged contraventions and maladministration in the application of Union law in relation to money laundering, tax avoidance and tax evasion (the ‘PANA inquiry committee’), its powers, numerical strength and term of office,

| — | having regard to its recommendation of 13 December 2017 to the Council and the Commission following the inquiry into money laundering, tax avoidance and tax evasion (6), |
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having regard to its recommendation of 13 December 2017 to the Council and the Commission following the inquiry into money laundering, tax avoidance and tax evasion (6),

| — | having regard to Rule 197 of its Rules of Procedure, |
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having regard to Rule 197 of its Rules of Procedure,

| 1. | Decides to set up a special committee on financial crimes, tax evasion and tax avoidance, vested with the following powers:






  (a) | to build on and complement the work carried out by the TAXE 1 and TAXE 2 special committees, in particular focusing on the effective implementation by Member States, Commission and/or the Council, and the impact of, the recommendations in its abovementioned resolutions of 25 November 2015 and 6 July 2016; |
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1.

(a)

to build on and complement the work carried out by the TAXE 1 and TAXE 2 special committees, in particular focusing on the effective implementation by Member States, Commission and/or the Council, and the impact of, the recommendations in its abovementioned resolutions of 25 November 2015 and 6 July 2016;

| (b) | to build on and complement the work carried out by the PANA inquiry committee, in particular focusing on the effective implementation by Member States, Commission and/or the Council, and the impact of, the recommendations in its abovementioned recommendation of 13 December 2017; |
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(b)

to build on and complement the work carried out by the PANA inquiry committee, in particular focusing on the effective implementation by Member States, Commission and/or the Council, and the impact of, the recommendations in its abovementioned recommendation of 13 December 2017;

| (c) | to follow up on the progress by the Member States in ending tax practices which allow for tax avoidance and/or tax evasion that are harmful for the proper functioning of the single market, as referred to in its abovementioned resolutions of 25 November 2015 and 6 July 2016 and recommendation of 13 December 2017; |
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(c)

to follow up on the progress by the Member States in ending tax practices which allow for tax avoidance and/or tax evasion that are harmful for the proper functioning of the single market, as referred to in its abovementioned resolutions of 25 November 2015 and 6 July 2016 and recommendation of 13 December 2017;

| (d) | to assess how EU VAT rules were circumvented in the framework of the Paradise Papers and to evaluate in a more general way the impact of VAT fraud and administrative cooperation rules in the Union; and to analyse the exchange of information and coordination policies between the Member States and Eurofisc; |
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(d)

to assess how EU VAT rules were circumvented in the framework of the Paradise Papers and to evaluate in a more general way the impact of VAT fraud and administrative cooperation rules in the Union; and to analyse the exchange of information and coordination policies between the Member States and Eurofisc;

| (e) | to contribute to the ongoing debate on taxation of the digital economy; |
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(e)

to contribute to the ongoing debate on taxation of the digital economy;

| (f) | to assess national schemes providing tax privileges (such as citizenship programmes); |
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(f)

to assess national schemes providing tax privileges (such as citizenship programmes);

| (g) | to follow closely the ongoing work of, and contribution by, the Commission and Member States in international institutions, including the Organisation for Economic Co-operation and Development, G20, UN and the Financial Action Task Force (FATF), while fully respecting the competences of the Committee on Economic and Monetary Affairs regarding taxation matters; |
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(g)

to follow closely the ongoing work of, and contribution by, the Commission and Member States in international institutions, including the Organisation for Economic Co-operation and Development, G20, UN and the Financial Action Task Force (FATF), while fully respecting the competences of the Committee on Economic and Monetary Affairs regarding taxation matters;

| (h) | to access documents relevant to its work and to make the necessary contacts and hold hearings with international, European (including the Code of Conduct Group for Business Taxation) and national institutions and fora, the national parliaments and governments of the Member States and third countries, as well as representatives of the academic community, business and civil society, including social partners, in close cooperation with the standing committees; in doing so taking into account efficient use of Parliament resources; |
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(h)

to access documents relevant to its work and to make the necessary contacts and hold hearings with international, European (including the Code of Conduct Group for Business Taxation) and national institutions and fora, the national parliaments and governments of the Member States and third countries, as well as representatives of the academic community, business and civil society, including social partners, in close cooperation with the standing committees; in doing so taking into account efficient use of Parliament resources;

| (i) | to analyse and assess the third-country dimension in tax avoidance practices, including the impact on developing countries; to monitor improvements and existing gaps in the exchange of information with third countries in this respect, with particular attention to be given to the Crown Dependencies and Overseas Territories; |
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(i)

to analyse and assess the third-country dimension in tax avoidance practices, including the impact on developing countries; to monitor improvements and existing gaps in the exchange of information with third countries in this respect, with particular attention to be given to the Crown Dependencies and Overseas Territories;

| (j) | to assess the Commission’s own assessment and screening process for listing countries in the AMLD delegated act on high-risk third countries; |
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(j)

to assess the Commission’s own assessment and screening process for listing countries in the AMLD delegated act on high-risk third countries;

| (k) | to assess the methodology, country screening and impact of the EU list of non-cooperative jurisdictions for tax purposes (EU blacklist of tax havens), the removal of countries from the list, and the sanctions adopted towards listed countries; |
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(k)

to assess the methodology, country screening and impact of the EU list of non-cooperative jurisdictions for tax purposes (EU blacklist of tax havens), the removal of countries from the list, and the sanctions adopted towards listed countries;

| (l) | to examine the consequences of bilateral tax treaties concluded by Member States; |
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(l)

to examine the consequences of bilateral tax treaties concluded by Member States;

| (m) | to make any recommendations that it deems necessary in this matter; |
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(m)

to make any recommendations that it deems necessary in this matter;

| 2. | Decides that the Special Committee should take into account in its work the recent Paradise Papers revelations from 5 November 2017 and any relevant developments within the remit of the Committee that emerge during its term; |
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2.

| 3. | Decides that the special committee shall have 45 members; |
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3.

| 4. | Decides that the term of office of the special committee shall be 12 months, beginning on the date of adoption of this decision. |
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4.

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(1)  OJ C 310, 25.8.2016, p. 42.

(2)  OJ C 366, 27.10.2017, p. 51.

(3)  OJ C 399, 24.11.2017, p. 201.

(4)  Texts adopted, P8_TA(2016)0310.

(5)  OJ L 166, 24.6.2016, p. 10.

(6)  Texts adopted, P8_TA(2017)0491.

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