Brussels, 07/03/2002 (Agence Europe) - At the EcoFin Council, the Spanish Presidency presented a report setting out its priorities to improve administrative co-operation in the context of the fight against tax fraud. Basing itself on the recommendations of the "Tax Fraud" ad hoc Group that received unanimous support, it proposes focusing on: 1) updating Directive 77/99 on company revenue and tax so as to introduce deadlines for responding in the framework of information exchange on demand (the Group proposed a one-month deadline when information is available on databases or in the file of taxpayers and four months in other cases), and drawing up a common interpretation of exemptions to the duty of collaboration or the obligation of secrecy; 2) the setting up of a permanent discussion forum between Member states on practical difficulties and requirements for co-operation on direct taxation, in those areas where there is no specific committee. The ad hoc Group had recommended enhancing co-operation on under- or over-invoicing operations, payments of income to de-located taxpayers (sportsmen and women, artists and senior executives in multinationals) and cross-border operations. It had also proposed implementation of an exchange system, "preferably automatic", for VAT refunds and payments to companies taking part in construction work outside their country of origin. The Presidency will put these issues to discussion after March and submit a report on progress achieved regarding co-operation between tax administrations to the EcoFin Council/European Council in June.