Administrative cooperation in the field of taxation

Key points:

  • The EESC endorses the European Commission's proposal
  • The new Directive will supersede the various acts incorporated into it; this proposal fully preserves the content of the acts being codified and hence does no more than bring them together with only such formal amendments as are required by the codification exercise itself.

Downloads

Download — EESC opinion: Administrative cooperation in the field of taxation

Recommended for you

  • Administrative cooperation in the field of taxation (DAC9)

    Opinion

    Key pointsThe EESC:welcomes the proposal for a Council Directive amending Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC9);notes that it is a transposition of the…

  • Recast of the Directive on administrative cooperation in the field of taxation (DAC)

    Opinion

    Practical information:Composition of the study groupAdministrator in charge: Juri SOOSAAR / Assistant:  Ariadna GRILO CANDAContact: E-mailThe EU Youth Test at the EESC…

  • Administrative cooperation in taxation (DAC 8)

    Opinion

    Key points The EESC: deems the proposed improvements to the DAC Directive to be effective in deterring non-compliance with fiscal rules by crypto-asset holders, thereby reinforcing the fight…

  • Administrative cooperation in taxation (DAC 8)

    News

    Background Today, if an EU taxpayer holds money in crypto-currencies, the platform (or other electronic provider supplying the portfolio services) is not obliged to declare any such amounts or gains…

  • Digital taxation

    Opinion

    Key points The EESC: suggests that, once an international agreement is reached on Pillar 1 of the OECD/G20 Inclusive Framework regarding the reallocation of taxing rights, the corresponding rules…