Empfehlung der Kommission vom 6. Dezember 2012 betreffend aggressive Steuerplanung K(2012) 8806 endg.; Ratsdok. 17617/12

This procedure concerns a Commission Recommendation from 2012 aimed at combating aggressive tax planning by companies. It provides guidance to Member States on how to address tax avoidance strategies that exploit gaps and mismatches in tax rules. The recommendation affects businesses operating within the EU and aims to ensure fairer taxation. It encourages Member States to implement measures to prevent artificial arrangements designed to reduce tax liabilities.