European Central Bank 15 December 2023, Opinion of the European Central Bank of 15 December 2023 on the imposition of a tax on credit institutions (CON/2023/45)

EN ECB-PUBLIC OPINION OF THE EUROPEAN CENTRAL BANK of 15 December 2023 on the imposition of a tax on credit institutions (CON/2023/45) Introduction and legal basis On 6 November 2023 the European Central Bank (ECB) received a request from the Dutch Ministry of Finance for an opinion on a proposal of the Dutch House of Representatives to amend certain provisions of the Law on bank tax (hereinafter