“[…] tax policy coordination.
Direct taxation remains a national competence. Pragmatic coordination of tax policies is a necessary element of a stronger economic policy coordination in the Euro area to support fiscal consolidation and economic growth. In this context, Member States commit to engage in structured discussions on tax policy issues, notably to ensure the exchange of best practices, avoidance of harmful practices and proposals to fight against fraud and tax evasion.
Developing a common corporate tax base could be a revenue neutral way forward to ensure consistency among national tax systems while respecting national tax strategies, and to contribute to fiscal sustainability and the competitiveness of European businesses.
The Commission intends to present a legislative proposal on a common consolidated corporate tax base in the coming weeks. […]”
“[…] The Heads of State or Government agree that the introduction of a financial transaction tax should be explored and developed further at the Euro area, EU and international levels. […]”
CONCLUSIONS OF THE HEADS OF STATE OR GOVERNMENT OF THE EURO AREA
OF 11 MARCH 2011 https://www.consilium.europa.eu/uedocs/cms_Data/docs/pressdata/en/ec/119809.pdf