Förordning (2012:848) om administrativt samarbete inom Europeiska unionen i fråga om beskattning

This regulation establishes the framework for administrative cooperation between European Union member states regarding taxation. It aims to prevent tax evasion and avoidance by facilitating the exchange of information and ensuring transparency between national tax authorities. The procedure affects taxpayers and businesses operating across borders, as it allows member states to share data to ensure tax laws are correctly applied and revenues are protected.