Business taxation: Tina Humar elected as chair of the EU’s code of conduct group
The EU’s group on the code of conduct for business taxation today elected Tina Humar (Slovenia) as its chair. Her term starts on 21 May 2026 and lasts for two years.
Established in 1998 and composed of high-level taxation experts of the member states, the code of conduct group is the EU body that promotes fair tax competition and monitors harmful tax measures, both within the EU and beyond.
Ms Humar is a Director General in the Directorate for the System of Tax, Customs and Other Public Finance Revenues at the Ministry of Finance of Slovenia.
Background
The code of conduct group implements the code of conduct for business taxation – a political, intergovernmental commitment by EU member states to curb harmful tax measures and to promote fair tax competition within the EU and beyond.
Its work also has an international dimension: to promote worldwide tax good governance through cooperation. It carries out the technical screening and assessment leading to the regular revision by the Council of the EU list of non-cooperative jurisdictions for tax purposes. This EU list is revised biannually following an in-depth review of the implementation of commitments taken by all third-country jurisdictions that are part of the process.
The chair of the group, supported by the General Secretariat of the Council and with the technical assistance of the Commission, is also responsible for liaising with third-country jurisdictions on the EU listing process.
