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Image header Agence Europe
Europe Daily Bulletin No. 12683
Contents Publication in full By article 32 / 38
NEWS BRIEFS / Taxation

Seventh revision of directive on administrative cooperation in field of taxation adopted

22/03/2021 (Agence Europe)On Monday 22 March, at the Agriculture and Fisheries Council meeting, the Council of the EU formally adopted the revised version of the Directive (2011/16/EU) on administrative cooperation in the field of taxation (DAC 7) in order to extend the automatic exchange of information to digital platforms such as Uber and Airbnb (see EUROPE 12528/3). Agreement had already been reached at the technical level (see EUROPE 12697/18) on 20 November and was endorsed by the Member States’ Ambassadors to the EU (Coreper) on 27 November. The European Parliament adopted its opinion on 10 March (see EUROPE 12675/12). According to the text, from 2023 onwards Member States’ tax authorities will automatically exchange information on income earned by sellers on digital platforms. The Council of the EU broadly retained the substance of the Commission’s proposal, but added some provisions in order not to impose dual reporting on platforms. The text adopted can be found at: https://bit.ly/3f3Q7zC (MF)

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