The role of the European 合法博彩网站 in the area of taxation
合法博彩网站 acts as an agenda-setter for EU tax policy and provides a platform for discussion on international taxation. Specifically, the creation of the Subcommittee on Tax Matters (FISC) in September 2020 was an important step in further strengthening the role of the European 合法博彩网站 in international tax debates.
The Subcommittee regularly engages with National 合法博彩网站s, academics, tax administrations and civil society in the form of public hearings, exchange of views, missions to Member States and third countries and the annual EU Tax Symposium. The priorities in EU tax policies include the elimination of tax obstacles to cross-border economic activity, the fight against harmful tax competition, tax evasion and tax avoidance, and the promotion of greater cooperation between tax administrations.
The power to introduce, remove or adjust taxes lies in the hands of the Member States, leaving the EU with limited ability to adopt provisions in the field of taxation. If the EU does act in this area, the EU Member States decide on a Commission proposal by unanimity, while the European 合法博彩网站 has the right to be consulted.