What changed
The only substantive change is the removal of a paragraph on national taxation in guideline 5. #13 All other changes are formal or wording adjustments, including punctuation, spelling, and rephrasing. #1#2#3#4
1 change of substance, plus 3 formaland16 wording-only. Each change below carries a one-line ✦ note from the same model. Written from the two texts only — read the highlighted passages before relying on it.
The changes to the text itself, in document order. Cover page, citations (“having regard to …”), standard resolution paragraphs and punctuation-only edits are left out — they are in “Show every difference”.
Change #13 Substance
Removes paragraph 3 of guideline 5 on national taxation being supportive of job creation and progressive.
Annex – guideline 5 – paragraph 3: National taxation should be supportive of job creation while ensuring that tax systems are progressive, and in line with climate and environmental objectives. Any tax reform should increase the redistributive effect of the tax system, while protecting revenue for public investment, in particular quality public services, social protection and sustainable growth enhancing expenditure.