Council Directive 2011/16 on administrative cooperation in the field of taxation is still relevant and adapted to its objectives, according to an assessment published by the European Commission on Monday 16 September.
Applicable since January 2013, the Directive lays down the rules and procedures for cooperation between Member States with regard to the exchange of information of interest to the tax authorities of other Member States.
The Commission's assessment shows that EU countries are now receiving much more information that can contribute to the fight against tax fraud and evasion and are finding the most effective ways to use the data. In 2017, for example, Member States exchanged information on almost 18,000 advance tax decisions concerning multinationals.
The evaluation indicates that no significant issues requiring a legislative review in the short term have emerged. However, it recognises that it may be necessary in the future to adapt the scope and forms of cooperation envisaged by the Directive to deal with developments in fraud patterns and technological developments.
Between 2015 and 2018, Member States adopted five amendments to this Directive in order to extend the scope of the mandatory automatic exchange of information. As of next year, Member States will also start exchanging information on aggressive tax planning schemes prepared by tax intermediaries (see EUROPE 11980/1).
The European Commission will have to carry out a second evaluation of the application of the Directive by 1 January 2023 at the latest. This time the report should focus on the use made of the information by Member States.
See the evaluation: http://bit.ly/2misZnB (Original version in French by Marion Fontana)