The objective – of which the Eurogroup has taken note – is to assess the extent to which the current rules have helped to preserve financial stability, while minimizing distortion of competition and the burden on taxpayers. There will also be an assessment as to whether there is scope for simplifying the rules and improving their interaction with the crisis management framework.
Its contribution turned positive in early autumn 2013 and moved further into positive territory until around April 2014 when the consumption tax rate was raised.