ELEC’s Economic and Social Commission devoted its last meeting in Paris to the subject “towards tax harmonisation in Europe?”. The question mark was not superfluous. During the lengthy debate it proved that tax harmonisation is a noble endeavour, but not easy to achieve. Harmful competition between member states should be avoided, but competition in itself is not a bad thing. The resolution, which can be downloaded beloe, will now be presented to ELEC’s Central Council.