European Semester Spring Package 2023 Notes Need to Address Aggressive Tax Planning with Specific Recommendations for Luxembourg and Malta

The European Commission has issued the European Semester Spring Package 2023, including country-specific recommendations for each of the 27 Member States, as well as a communication on these recommendations. With regard to taxation in general, the communication includes the following:

A balanced tax mix, effective tools to fight aggressive tax planning strategies and improved tax compliance contribute to the fair treatment of taxpayers and efficient funding of public services. Shifting p…