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European Commission March 11, 2021

The European Commission collects opinions on European tax policy in two public consultations. First, there is the planned reform of the Administrative Cooperation Directive to ensure that EU rules also cover crypto assets such as Bitcoin and address the risk of tax evasion. The second consultation deals with the rights of taxpayers in EU law.

The revision of the Administrative Cooperation Directive aims to improve cooperation between national tax authorities, especially in emerging areas such as crypto assets. This initiative aims to provide information to tax administrations to identify taxpayers who are actively using new means of payment and investment, particularly crypto assets and e-money, to curb tax fraud and evasion.

Tax fraud and tax evasion cause money to be lost that could, for example, be used to finance healthcare or education. New alternative means of payment and investment opportunities threaten to undermine the advances in tax transparency that have been achieved thanks to the measures taken in recent years and pose a great risk of tax evasion.

This initiative amends the Administrative Cooperation Directive to ensure that EU rules keep pace with developments in the economy, including areas such as crypto investments and e-money.

You can access the consultation here.

The public consultation on a recommendation to Member States on improving taxpayers' rights and simplifying tax obligations follows on from the Commission communication on the same subject in October 2020. The responses to this consultation will feed into a recommendation to Member States that will take stock of taxpayers' rights under EU law.

To ensure fair taxation in the EU, the Commission recommends that EU member states simplify their tax obligations and ensure that taxpayers' rights are safeguarded.

This initiative is for improvement

  • the tax honesty
  • the relations between the tax administrations in the EU and taxpayers (in particular through more transparency, service orientation and the use of digital technologies)

To do this

  • good administrative practice identified / promoted
  • and national rules on taxpayers' rights are better coordinated.

The consultation on taxpayers' rights can be found here.