Mr. Algirdas ?emeta:

We followed very carefully the discussion in the House of Commons. It was one reason for the production of the communication on how to fight tax fraud and evasion. It is not only a question of a communication but also of two very concrete recommendations on how to address issues. One is on tax havens. For the first time in the history of the Union, we have provided a definition of "tax haven", and we also proposed a blacklisting of tax havens. Blacklisting has consequences for the countries concerned. The second recommendation concerns aggressive tax planning. We proposed a general anti-abuse rule and also a renegotiation of double tax agreements between member states and third countries to reinforce the anti-abuse provisions in those agreements. We also proposed the governance structure for this, the so-called good tax governance platform. We intend not only to recommend but also to monitor the implementation of the recommendations.

Taken together, the two recommendations will, if implemented in member states, allow us to address issues discussed in the House of Commons. In the coming weeks, I will visit the United Kingdom to discuss this issue bilaterally. It is very important that EU member states co-ordinate efforts in respect of the OECD, which is currently preparing a proposal for a G20 meeting to take place in February in Russia. The work is ongoing. Addressing this issue is a strong priority for the Commission and me personally. We will push forward in that regard.

With regard to carbon taxes, we proposed an energy taxation directive which introduces the carbon dioxide element in the energy taxation system. The issue of border tax has been analysed. Our conclusion is that, at present at least, it would be too complex and burdensome for businesses if one tried to introduce a border-related measure. If there are any good ideas on this issue, we would be delighted to consider them.