Tax Definitions

HC Deb 09 November 2000 vol 356 c342W

Mr. Bercow

To ask the Chancellor of the Exchequer if he will define the terms(a) tax harmonisation and (b) tax co-ordination. [136414]

Dawn Primarolo

The only reference to tax harmonisation in the European Communities Treaty is in Article 93 which provision formed part of the revised Treaty under the Single European Act signed in 1986.

A reference to co-ordinated action to tackle harmful tax competition was contained in the ECOFIN Council conclusions of 1 December 1997. These conclusions followed a period of discussion initiated by the Commission at the Verona informal ECOFIN in April 1996.