The European Commission published, on Wednesday 4 March, its roadmap for drawing up its Action Plan on fighting tax fraud and simplifying the tax system, which is due to be launched in June 2020. The document, submitted for consultation until 1 April, outlines the main lines of its initiative.
In particular, it states that the Action Plan will take the form of a communication and will be accompanied by a proposal for a directive amending Directive 2011/16/EU to strengthen the exchange of information. In particular, the Commission wishes to promote the flow of data from digital platforms directly to tax authorities.
Among other measures that could be taken, the Commission identifies the strengthening of existing tools, such as Eurofisc, but also the introduction of new digital solutions to improve the analytical capacities of tax authorities and move towards real-time information sharing.
The communication will also be accompanied by a recommendation for an EU Council decision to authorise the Commission to open negotiations for an agreement between the EU and a major economic player on administrative cooperation, the fight against fraud and the recovery of claims in the field of VAT, the Commission says.
The Action Plan will also include a distinct element on the External Strategy on tax good governance 2020. See the document submitted for consultation: https://bit.ly/32Quo65 (Original version in French by Marion Fontana)