Amendment: Mutual assistance in direct and indirect taxation (Directive 77/799/EEC)

This procedure updates the rules for how national tax authorities cooperate and share information. It aims to improve the exchange of data to prevent tax evasion and ensure that taxes are collected correctly across borders within the EU.

This affects national tax administrations and businesses operating in multiple EU countries. It streamlines how authorities request and provide assistance regarding VAT, excise duties, and direct taxes.