- Paskelbimo data
- 21 kovas 2018
- Įmonių ir pramonės generalinis direktoratas | Mokesčių ir muitų sąjungos generalinis direktoratas
- Susiję padaliniai
- Directorate-General for Economic and Financial Affairs, Directorate-General for Taxation and Customs Union
International Financial Institutions, development financial institutions and other eligible counterparties entrusted with the implementation of EU budget funds are required to ensure that the use of EU funds is in line with the EU objective of tackling tax avoidance.
Reflecting the EU’s long-standing efforts to tackle tax avoidance both within the EU and beyond, a number of legal acts concerning the use of EU funds by Implementing Partners contain the requirement that EU funds do not support projects contributing to tax avoidance. The Commission Communication on "new requirements against tax avoidance in EU legislation governing financing and investment operations" provides guidance on the implementation of these requirements as well as information on how EU partners should assess projects that involve entities in jurisdictions listed by the EU as non-cooperative for tax purposes.
The Commission also calls for its Implementing Partners to review their internal policies on non-cooperative jurisdictions in order to ensure that these policies reflect the latest EU and international developments in the areas of tax avoidance and fair taxation.