In addition, the implementation of financial instruments and budgetary guarantees should comply with Union's tax policy objectives and achievements regarding tax avoidance, in particular aggressive tax planning and tax good governance.
Poleg tega bi moralo biti izvrševanje finančnih instrumentov in proračunskih jamstev skladno s cilji davčne politike Unije in dosežki glede izogibanja davkom, zlasti agresivnega davčnega načrtovanja in dobrega davčnega upravljanja.