Having an economy that works for people, while making Europe greener and more digital, are clear political priorities for this Commission. In terms of Union tax policy, this notably translates into fair taxation where everybody pays their fair share, as stressed by President von der Leyen in the political guidelines for the European Commission. This Commission is committed to step up the fight against tax fraud and tax evasion. This proposal aims at improving cooperation between national tax authorities. In addition to various possible improvements to existing elements of the Directive on Administrative Cooperation in Direct Taxation, this initiative should provide tax administrations with information to identify taxpayers who generate gross income (revenues) through the digital platform economy (whereby digital platforms facilitate transactions between individuals and/or entities). This aims at ensuring the adequate taxation of such revenues from any perspective (e.g. direct taxes, VAT), while streamlining and updating exchange of information more generally. It builds upon the recently completed evaluation of the Directive.
Public consultation
Consultation period
10.02.2020 – 06.04.2020
Source: europa.eu
For a related analysis by the VAT Committee, see this document.
Source EY
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