Administrative cooperation in the field of taxation (DAC9)

Key points

The 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 OECD/G20 Inclusive Framework, which has already been agreed;

• points out that legal certainty and clarity for multinational corporations and tax administrations can only be ensured by creating a single set of uniform rules applicable to all Member States;

• deems it crucial that information collected under DAC9 be used only and exclusively as intended by the Commission proposal and not for other purposes, which may allow companies in third countries to access sensitive information, thereby harming the competitive position of European companies;

• regrets that no impact assessment or competitiveness check were carried out for this proposal. It would have been interesting to be able to ascertain whether the proposal brings us closer to the Commission’s general objective of reducing the administrative burden by 25%;

• underlines the need to keep the rules fully in line with the OECD’s ongoing work.