Julio García
The Code of Conduct group has re-elected Spain’s María José Garde as chair of this body for a second two-year term, which will begin on 5 February 2025.
As reported by the Council on Wednesday, María José Garde chairs this preparatory body of the Council that oversees the application of the EU Code of Conduct on corporate taxation from 2023.
María José Garde is Director General of Taxes at the Spanish Ministry of Finance. She has extensive work experience in international taxation. Garde has also been chair of the OECD Global Forum on Transparency and Exchange of Information for Tax Purposes.
The Code of Conduct addresses harmful tax competition, tax evasion and tax avoidance in the EU. This is an intergovernmental political commitment by Member States to monitor potentially harmful tax measures in EU Member States and to correct tax measures that could be detrimental to the tax bases of other Member States. The Council’s Code of Conduct group, established in 1998, is made up of senior tax experts from Member States.
