91998E3929

WRITTEN QUESTION E-3929/98

by Graham Mather (PPE) to the Commission

(4 January 1999)

Subject: Code of Conduct on Business Taxation - Commissioner Monti's statement to the European Parliament on 7 December 1998

At his meeting with the Committee on Economic and Monetary Affairs and Industrial Policy in the European Parliament of 7 December 1998, Commissioner Monti stated that the Code of Conduct on Business Taxation was causing certain Member States to exercise "self-discipline" in that they had decided not to introduce certain tax measures which might have been in breach of the principles of the Code.

Can the Commissioner please specify to which tax measures in which Member States he was referring?

Answer given by Mr Monti on behalf of the Commission

(24 February 1999)

It is not for the Commission to comment on tax considerations in individual Member States but, to the best of the knowledge of the Commission, since the adoption of the code of conduct for business taxation all Member States have refrained from introducing any new tax measures that are harmful within the meaning of the code.

Several proposed new tax measures have, however, been referred to the code of conduct group for future consideration, although the confidentiality of the group's work prohibits the Commission from specifying which measures they might be.

It should also be noted that proposals have already been made by national governments to withdraw or phase out certain measures that might fall within the scope of the code.