TAXATION AND CUSTOMS UNION
Direct taxation, Tax Coordination, Economic Analysis and Evaluation Company Taxation Initiatives
Brussels, 28 July 2015
Meeting Report Code of Conduct Group
23 July 2015
I. EXECUTIVE SUMMARY
Pascale Toussing (LU) and P. Hasekamp (NL) were appointed first and second
vice-chairs. The Presidency’s work programme was agreed. One meeting was
deleted from the programme as it fell after the December ECOFIN. A
replacement meeting could be organised if necessary.
The discussion of the future of the Code of Conduct was based around a number
of questions posed by the Chair. A tour de table covering the future work
programme indicated that few Member States supported working on the
effective level of tax issue in the Code Group. Developing guidance on rulings
was agreed to be an important issue. The Code Group was generally seen as the
right place to monitor the implementation of the BEPS conclusions but Member
States recognised that the Group needed to prioritise them. It was agreed that
work should continue on elements of the current work programme.
Under AOB, NL raised the question of access to Code documents. Member
States agreed that the Group needed an appropriate level of confidentiality.
Commission européenne/Europese Commissie, 1049 Bruxelles/Brussel, BELGIQUE/BELGIË - Tel. +32 22991111
1. Appointment of Vice-Chairs
welcomed the appointment of the first Vice-Chair, Pascale Toussing
(Ministry of Finance, Luxembourg) representing the Presidency and of Mr Hasekamp
(Ministry of Finance, Netherlands) as second Vice-Chair, representing the incoming
2. Work Programme during the Luxembourg Presidency
introduced the room document setting out the work programme for the LU
noted that the final Code meeting listed in the document as being on 9 December
was after the December ECOFIN meeting. It would therefore be cancelled so the
final meeting would be on 18 November. If a meeting to replace the cancelled one
was considered necessary the Presidency would try to organise it.
3. Future of the Code of Conduct
a. Future work programme
organised the discussion around nine questions. The first two questions were
answered by a tour de table
. Delegates were asked if the Group needed to start
discussions on a new work programme based on the options identified by the
Commission Services. They were also asked if there were any other issues they
would like to see included a possible future work programme.
b. Monitoring the BEPS conclusions
then asked whether delegates wanted the Group to be responsible for
reviewing all the BEPS conclusions.
c. Issues within the existing scope of the Code
asked delegates if they agreed with the Commission Service’s analysis of
which issues were within the existing scope of the Code of Conduct.
d. Extending the mandate and update the criteria
asked delegates whether particular aspects of the Code, such as criteria 3 and
4 or the gateway criterion, should be changed.
e. Monitor and formally assess agreed guidance
then asked whether delegates wanted the Group to review its approach to
monitoring the implementation of agreed guidance to ensure that such
implementation would be formally assessed by the Group. It was noted that this
question overlap with the earlier one on monitoring the BEPS conclusions.
f. Make greater use of subgroups
asked if delegates supported the increased use of subgroups.
g. Coordination with the OECD
noted that the issue of coordinating with the OECD had been mentioned
several times already. No Member States made any proposals on this matter.
h. Improve other aspects of the governance of the group
raised the question of the Group’s governance.
Council Legal Service
reminded delegates that the simple fact that the Council had
agreed that the Group’s work was confidential was not itself sufficient grounds to
deny access to documents.