Administrative cooperation in taxation

This legislative resolution approves changes to EU rules on administrative cooperation in taxation. The aim is to enhance how tax authorities in different EU countries share information and work together to combat tax evasion and avoidance.

The updated rules primarily affect national tax administrations within EU Member States. They will need to implement new procedures for exchanging taxpayer information and collaborating on tax matters.

The core change involves strengthening the existing framework for cross-border tax cooperation. This includes potentially expanding the types of information that can be shared and the circumstances under which it can be exchanged between national authorities.

The European Parliament has approved the Commission's proposal. The Council will now consider these changes, and Parliament expects to be informed if the Council intends to deviate from the approved text.