Code of Conduct Group (business taxation)

Role

The Code of Conduct Group works to identify, assess and mitigate harmful tax practices and helps to promote fair tax competition within the EU and beyond.

The Code of Conduct Group implements the rules and principles established in the Code of Conduct for business taxation, which is a political commitment to curb harmful tax measures (i.e. measures that provide for a lower level of taxation than the level which is applicable in general).

The Code of Conduct Group also lays the groundwork for the biannual revision of the EU list of non-cooperative jurisdictions for tax purposes, which is agreed by the EU finance ministers. To that end, the group conducts assessments of non-EU jurisdictions on the basis of agreed screening criteria and geographical scope. European Commission services assist the group by carrying out the necessary technical preparatory work.

Composition and meetings

The Code of Conduct Group is composed of high-level representatives of the EU member states and the European Commission.

It is chaired by a high-level representative of a member state, serving a mandate of two years, and is supported by the General Secretariat of the Council.

Tina Humar was elected as the chair of the Code of Conduct Group on 21 May 2026. Her term started on 21 May 2026 and will last for two years.

Legal basis

The Code of Conduct for business taxation was approved on 1 December 1997 through a resolution of the Council and the representatives of the governments of the member states on a Code of Conduct for Business Taxation. Paragraph H of that resolution provided for the establishment of the Code of Conduct Group.

Council conclusions of 9 March 1998 confirmed the establishment of the Code of Conduct Group and set out its rules of procedure.

On 8 November 2022, the Council approved the resolution of the Council and the representatives of the governments of the member states on a revised Code of Conduct for business taxation, broadening its scope to include not only preferential tax measures but also 'tax features of general application'.