The European Parliament adopted by 561 votes to 69,
with 5 abstentions, a decision on setting up a special committee on
tax rulings and other measures similar in nature or effect (TAXE
2), its powers, numerical strength and term of office.
Parliament decided to set up a special committee on
tax rulings and other measures similar in nature or effect (TAXE 2)
to continue and complete the work of the TAXE 1 special committee
and, in particular, examine the outstanding issues outlined the its
resolution
of 25 November 2015 and to follow up on the
implementation, by Member States and the European institutions, of
the recommendations contained in the resolution:
The TAXE 2 special committee shall have 45 members (as
the TAXE 1 special committee had) and shall keep the TAXE 1 special
committee structure. The term of office of the TAXE 2 special
committee shall be 6 months, beginning on 2 December
2015.
The TAXE 2 special committee shall be vested with the
following powers:
- to analyse and examine practice in the application
of Article 107(1) of the Treaty on the Functioning of the European
Union (TFEU) regarding tax rulings and other measures similar
in nature or effect issued by Member States since 1 January
1991;
- to analyse and assess the Commission's practice of
keeping under constant review, pursuant to Article 108 TFEU, all
systems of aid existing in Member States;
- to analyse and examine compliance by Member States
since 1 January 1991 with obligations set out in Council
Regulation (EC) No 659/1999 laying down detailed rules for the
application of Article 108 of the Treaty on the Functioning of the
European Union, regarding the obligation to cooperate and provide
all necessary documents;
- to analyse and assess the Commission's practice as
regards the proper application of Council
Directives 77/799/EEC concerning mutual assistance by the
competent authorities of the Member States in the field of direct
taxation and taxation of insurance premiums and 2011/16/EU
on administrative cooperation in the field of taxation
regarding communication by Member States to other Member States, by
spontaneous exchange, of information on tax rulings;
- analyse and assess compliance by the Member States
with the principle of sincere cooperation enshrined in
Article 4(3) of the Treaty on European Union, such as fulfilment of
the obligations to facilitate the achievement of the Union's
tasks;
- to analyse and assess aggressive tax planning
carried out by companies established or incorporated in the Member
States, also regarding the third-country dimension including the
exchange of information with third countries in this
respect.
Lastly, the special committee shall make any
recommendations that it deems necessary in this matter.