annex resolut council repres govern member state meet council decemb code conduct busi taxat council european union repres govern member state meet council recal comprehens approach taxat polici launch commiss instig inform meet minist econom affair financ held verona april confirm meet mondorf le bain septemb light consider coordin action european level need order reduc continu distort singl market prevent signific loss tax revenu tax structur develop employ friendli acknowledg major contribut made taxat polici group prepar resolut note commiss commun council european parliament novemb acknowledg posit effect fair competit consolid competit european union member state intern level whilst note tax competit lead tax measur harm effect acknowledg code conduct busi taxat design curb harm tax measur emphas code conduct polit commit affect member state right oblig respect sphere compet member state commun result treati adopt code conduct code conduct busi taxat tax measur cover prejudic respect sphere compet member state commun code conduct cover busi taxat concern measur affect affect signific locat busi activ commun busi activ respect includ activ carri group compani tax measur cover code includ law regul administr practic scope paragraph tax measur provid significantli lower effect level taxat includ taxat level gener appli member state question regard potenti harm cover code level taxat oper virtu nomin tax rate tax base relev factor assess measur harm account inter alia advantag accord resid respect transact carri resid advantag ring fenc domest market affect nation tax base advantag grant real econom activ substanti econom presenc member state offer tax advantag rule profit determin respect activ multin group compani depart internation accept principl notabl rule agre oecd tax measur lack transpar includ legal provis relax administr level transpar standstil rollback standstil member state commit introduc tax measur harm mean code member state respect principl underli code determin futur polici due regard review process refer paragraph assess tax measur harm rollback member state commit examin exist law establish practic regard principl underli code review process outlin paragraph member state amend law practic view elimin harm measur take account council discuss review process review process provis relev inform accord principl transpar open member state inform exist propos tax measur fall scope code member state call provid request member state inform tax measur appear fall scope code envisag tax measur parliamentari approv inform announc parliament assess harm measur member state request opportun discuss comment tax measur member state fall scope code permit assess made tax measur question harm light effect commun assess account factor identifi paragraph council emphas evalu carefulli assess effect tax measur member state inter alia light activ concern effect tax commun tax measur support econom develop region assess made measur proport target aim sought assess attent paid special featur constraint case outermost region small island undermin integr coher commun legal order includ intern market common polici procedur group set council assess tax measur fall scope code overse provis inform measur council invit member state commiss appoint high level repres deputi group chair repres member state group meet regularli select review tax measur assess accord provis laid paragraph group report regularli measur assess report forward council deliber council decid publish council invit commiss assist group carri preparatori work meet facilit provis inform review process end council request member state provid commiss inform refer paragraph commiss coordin exchang inform member state state aid council note tax measur cover code fall scope provis state aid articl treati prejudic commun law object treati council note commiss undertak publish guidelin applic state aid rule measur relat direct busi taxat mid submit draft guidelin expert member state multilater meet commit strict applic aid rule concern take account inter alia neg effect aid brought light applic code council note commiss intend examin examin exist tax arrang propos legisl member state case case ensur rule object treati appli consist equal action combat tax avoid evas council call member state cooper fulli fight tax avoid evas notabl exchang inform member state accord respect nation law council note anti abus provis countermeasur contain tax law doubl taxat convent plai fundament role counteract tax avoid evas geograph extens council consid advis principl aim abolish harm tax measur adopt broad geograph basi end member state commit promot adopt countri commit promot adopt territori treati appli member state depend territori special respons taxat prerog respect territori commit framework constitut arrang ensur principl appli territori connect member state stock situat form report group refer paragraph assess review procedur monitor revis order ensur effect implement code council invit commiss report annual implement thereof applic fiscal state aid council member state review provis code year adopt