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THE STATE OF THE EUROPEAN UNION
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It is therefore essential to compile an EU list
of non-cooperative countries based on truly ob-
jective criteria and untainted by political inter-
ference and horse-trading. The fact that a coun-
try is a member state or special ally should not
be a factor in determining whether or not it
should figure on the EU blacklist.
Last but not least, the EU needs to develop
and implement strong defensive measures to
fight tax avoidance and impose sanctions on
countries that make the list. While the Council
has spoken in favour of taking these actions, no
details of the measures being contemplated
have been announced.