Commission seeks to improve fight against cross-border tax fraud

A new Commission proposal would improve cooperation between the Member States’ tax authorities in an effort to combat cross-border tax fraud.

According to the proposal tabled by the Commission on 9 September, the tax authorities of the Member States would become able to coordinate their investigative action against cross-border tax fraud and would also be allowed to engage in procedures on behalf of each other. The proposal is related to direct taxation (income tax, company tax and capital gains tax). It seeks to update and upgrade the existing Directive on Mutual Assistance, which in many respects has become inadequate. The Commission proposal also aims to complement other recent EU legislation in the field of information exchange (the agreement on savings income and the regulation on strengthening administrative cooperation in the VAT area). The Commission proposal is based on Article 95 of the Treaty (co-decision by Council and Parliament).

 

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