Council Adopts Amendments to Administrative Tax Cooperation Directive
12 April 2021
2018-Max_Planck_Herr_Wahl_1355_black white_Zuschnitt.jpg Thomas Wahl

On 22 March 2021, the Council adopted amendments to Directive 2011/16/EU on administrative cooperation in the field of taxation. The amendments (laid down in Directive (EU) 2021/514, O.J. L 104, 25 March 2021, p. 1) aim at improving administrative tax cooperation and countering tax fraud/tax evasion. They implement the results of an assessment cooperation scheme carried out by the Commission in 2019. The amendments include, inter alia:

  • Standardised reporting requirements for digital platforms as regards income earned through trade via these platforms;
  • Automatic exchange of this income information among the Member States;
  • Facilitated information exchange on groups of taxpayers;
  • Improved rules on simultaneous controls and the presence of officials in another Member State during an enquiry;
  • New framework for joint audits.

In a legislative resolution of 10 March 2021, the European Parliament requested a number of additional improvements regarding the text of the new Directive amending Directive 2011/16. The EP was only consulted in this matter, however, and its statements are not binding for the Council.

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2018-Max_Planck_Herr_Wahl_1355_black white_Zuschnitt.jpg
Thomas Wahl

Max Planck Institute for the Study of Crime, Security and Law (MPI CSL)

Public Law Department

Senior Researcher