Directive on administrative cooperation in the field of taxation (codification)

This procedure aims to simplify and clarify existing rules on how tax authorities in different EU countries work together. It consolidates various legal texts into a single, updated directive without changing the substance of the rules.

The updated directive ensures continued cooperation between national tax administrations, facilitating the exchange of information to combat tax evasion and avoidance. This affects businesses and individuals operating across multiple EU member states.