Committee on Financial crimes, tax evasion and tax avoidance (TAX3) - Main contents

This "Special Committee on Financial Crimes, Tax Evansion and Tax Avoidance" was set up by the European Parliament in March 2018. It continues the work of previous special committees TAXE, TAX2 and PANA.

Its goals are:

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  to follow up on the progress by the Member States in ending tax practices which allow for tax avoidance and/or tax evasion that are harmful for the proper functioning of the single market;
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  to assess how EU VAT rules were circumvented in the framework of the Paradise Papers and to evaluate in a more general way the impact of VAT fraud and administrative cooperation rules in the Union;
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  to contribute to the debate on taxation of the digital economy;
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  to analyse the exchange of information and coordination policies between the Member States and Eurofisc;

The committee is composed of 45 members and has a twelve month mandate, beginning in March 2018. The final report was handed in on March 26nd 2019.