{"id":156506,"date":"2025-01-30T12:54:32","date_gmt":"2025-01-30T11:54:32","guid":{"rendered":"https:\/\/www.cde.ual.es\/?p=156506"},"modified":"2025-01-30T12:54:32","modified_gmt":"2025-01-30T11:54:32","slug":"business-taxation-maria-jose-garde-re-elected-as-chair-of-the-code-of-conduct-group","status":"publish","type":"post","link":"https:\/\/www.cde.ual.es\/en\/business-taxation-maria-jose-garde-re-elected-as-chair-of-the-code-of-conduct-group\/","title":{"rendered":"Business taxation: Mar\u00eda Jos\u00e9 Garde re-elected as chair of the code of conduct group"},"content":{"rendered":"<p style=\"text-align: justify;\">The code of conduct group has re-elected\u00a0<strong>Mar\u00eda Jos\u00e9 Garde<\/strong>\u00a0(Spain) as its chair, for a second term of two years starting on 5 February 2025. Mar\u00eda Jos\u00e9 Garde has chaired this Council preparatory body that oversees the implementation of the EU\u2019s code of conduct on business taxation group since 2023.<\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/www.cde.ual.es\/wp-content\/uploads\/2025\/01\/eu017922-01.jpg\"><img decoding=\"async\" class=\"aligncenter  wp-image-156507\" src=\"https:\/\/www.cde.ual.es\/wp-content\/uploads\/2025\/01\/eu017922-01.jpg\" alt=\"\" width=\"858\" height=\"572\" srcset=\"https:\/\/www.cde.ual.es\/wp-content\/uploads\/2025\/01\/eu017922-01.jpg 1824w, https:\/\/www.cde.ual.es\/wp-content\/uploads\/2025\/01\/eu017922-01-300x200.jpg 300w, https:\/\/www.cde.ual.es\/wp-content\/uploads\/2025\/01\/eu017922-01-1024x683.jpg 1024w, https:\/\/www.cde.ual.es\/wp-content\/uploads\/2025\/01\/eu017922-01-768x512.jpg 768w, https:\/\/www.cde.ual.es\/wp-content\/uploads\/2025\/01\/eu017922-01-1536x1024.jpg 1536w\" sizes=\"(max-width: 858px) 100vw, 858px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\">Mar\u00eda Jos\u00e9 Garde is Director General of Taxation at the Ministry of Finance in Spain. She has extensive work experience in international taxation. Garde has also served as chair of the OECD Global Forum on Transparency and Exchange of Information for Tax Purposes.<\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Background<\/span><\/h2>\n<p style=\"text-align: justify;\">The code of conduct\u00a0<strong>addresses harmful tax competition, tax evasion and tax avoidance<\/strong>\u00a0in the EU. It is a political, intergovernmental commitment by member states to monitor possibly harmful tax measures in the EU member states and remedy tax measures that could be harmful to the tax bases of other member states. The Council&#8217;s code of conduct group, established in 1998, consists of\u00a0<strong>high-level taxation experts<\/strong>\u00a0of the member states.<\/p>\n<p style=\"text-align: justify;\">Its work also has an international dimension: the code of conduct group aims to promote<strong>\u00a0effective changes<\/strong>\u00a0<strong>in respect of<\/strong>\u00a0<strong>worldwide tax good governance<\/strong>\u00a0through cooperation. It also carries out the technical work, screening and assessment leading to the regular revision by the Council of the\u00a0<strong>EU list of non-cooperative jurisdictions for tax purposes<\/strong>. This EU list is regularly revised following an in-depth review of the implementation of commitments taken by all third-country jurisdictions that are part of the process.<\/p>\n<p style=\"text-align: justify;\">The\u00a0<strong>chair<\/strong>\u00a0of the group, supported by the general secretariat of the Council and with the technical assistance of the Commission, is responsible for liaising with third-country jurisdictions on the EU listing process.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>More information:<a href=\"https:\/\/www.consilium.europa.eu\/es\/press\/press-releases\/2025\/01\/29\/business-taxation-maria-jose-garde-re-elected-as-chair-of-the-code-of-conduct-group\/\"> Council of the European Union<\/a>.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The code of conduct group has re-elected\u00a0Mar\u00eda Jos\u00e9 Garde\u00a0(Spain) as its chair, for a second term of two years starting on 5 February 2025. Mar\u00eda Jos\u00e9 Garde has chaired this Council preparatory body that oversees the implementation of the EU\u2019s code of conduct on business taxation group since 2023. &nbsp; &nbsp; Mar\u00eda Jos\u00e9 Garde is [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":156507,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_relevanssi_hide_post":"","_relevanssi_hide_content":"","_relevanssi_pin_for_all":"","_relevanssi_pin_keywords":"","_relevanssi_unpin_keywords":"","_relevanssi_related_keywords":"","_relevanssi_related_include_ids":"","_relevanssi_related_exclude_ids":"","_relevanssi_related_no_append":"","_relevanssi_related_not_related":"","_relevanssi_related_posts":"","_relevanssi_noindex_reason":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":""},"categories":[346,4407],"tags":[13489,13490,2712],"class_list":{"0":"post-156506","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-eu-news","8":"category-institutions","9":"tag-business-taxation","10":"tag-conduct-group","11":"tag-council-of-the-european-union","12":"entry"},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Business taxation: Mar\u00eda Jos\u00e9 Garde re-elected as chair of the code of conduct group | CDE Almer\u00eda - Centro de Documentaci\u00f3n Europea - Universidad de Almer\u00eda<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cde.ual.es\/en\/business-taxation-maria-jose-garde-re-elected-as-chair-of-the-code-of-conduct-group\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Business taxation: Mar\u00eda Jos\u00e9 Garde re-elected as chair of the code of conduct group | CDE Almer\u00eda - Centro de Documentaci\u00f3n Europea - Universidad de Almer\u00eda\" \/>\n<meta property=\"og:description\" content=\"The code of conduct group has re-elected\u00a0Mar\u00eda Jos\u00e9 Garde\u00a0(Spain) as its chair, for a second term of two years starting on 5 February 2025. 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