14/05/24 (Agence Europe) – On Wednesday 8 May, the European Commission opened a public consultation and launched a call for contributions in the field of direct taxation. It wishes to evaluate Directive 2011/16/EU on administrative cooperation in the field of direct taxation (DAC) (see EUROPE 13393/19), in accordance with the criteria of relevance, effectiveness, efficiency and coherence. An evaluation of these mechanisms is required in the DAC and the Commission will submit a report on its application to the European Parliament and the Council of the EU. An initial assessment of the directive has been carried out on the basis of a study published in 2019. This will be the second evaluation, covering the years 2018 to 2022. DAC7 and DAC8 are not covered by this assessment. The consultation is open until Tuesday 30 July 2024. For more information: https://aeur.eu/f/c75 (AD)