The exchange of tax information between Member States is insufficient to ensure fair and efficient taxation within the EU. This is the conclusion of a new special report that was published by the European Court of Auditors on Tuesday 26 January.
The report looks at the implementation of the Directive on administrative cooperation (2011/16/EU) in the field of taxation (DAC) between 2014 and 2019 in five Member States (Spain, Italy, Cyprus, the Netherlands and Poland).
It has concluded that...