Tax rulings and other measures similar in nature or effect

This procedure involves a report from a special committee investigating how some EU member states use 'tax rulings' to give specific companies preferential tax treatment. The goal is to address unfair competition and prevent corporate tax avoidance that undermines the budgets of other member states.

This affects multinational corporations and EU member states. It aims to create more transparency and fairness in how company taxes are applied across the European Union.