Broader scope of revised Code of Conduct for Business Taxation

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Abstract

A revised Code of Conduct for Business Taxation entered into force on 1 January 2023. There are some noticeable changes. First, its scope has been broadened. It not only includes preferential tax measures, but also general tax measures that result in double non-taxation or double or tripple dips (if introduced or altered as of 2023). Furthermore, the Commission has now been given the formal authority to bring a tax measure to the Group’s attention for discussion if the Member State concerned did not notify it.
Original languageEnglish
Article numberH&I 2023/4
JournalHighlights & Insights in European Taxation
Volume2023
Issue number1
Publication statusPublished - Jan 2023

Court cases

TitleH&I 2023/4
CourtCouncil of the European Union
Date of judgement15/11/22
Case numberJCDI:ADS686105:1

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