calls on the Commission to address CSRs in the field of tax evasion and tax avoidance based on its analysis of tax laws and practices of Member States, which may expose particular jurisdictions to aggressive tax planning;
poziva Komisijo, naj priporočila za posamezne države na področju davčnih utaj in izogibanja davkom obravnava na podlagi svoje analize davčnih zakonov in praks držav članic, s katerimi bi lahko nekatere jurisdikcije izpostavili agresivnemu davčnemu načrtovanju;