Revision of the Directive on administrative cooperation (DAC7)
The Commission has proposed to amend the Directive on Administrative Cooperation, to extend the EU tax transparency rules to digital platforms. Member States will automatically exchange information on income generated by sellers on digital platforms. This will not only allow national authorities to identify situations where tax should be paid, but will also reduce the administrative burden placed on platforms, who have to deal with several, different national reporting requirements.
More information
- Proposal for a Council directive ameding Directive 2011/16/EU on administrative cooperation in the field of taxationSearch for available translations of the preceding link
- Proposal for a Council directive ameding Directive 2011/16/EU on administrative cooperation in the field of taxation – annexSearch for available translations of the preceding link
Newsletters
See also
- European Commission issued Package for fair and simple taxation – VAT priorities ….. have a look!!
- EC Action plan – 25 priorities defined. Fixed establishments and E-Invoicing only being worked in 2022/23
Latest Posts in "European Union"
- VAT and Transfer Pricing – Four recent cases @ ECJ/CJEU – 3 cases decided, 1 AG Opinion
- Comments on ECJ C-639/24: Limits on Denying VAT Exemption for Intra-Community Supplies
- EU Advocate General: VAT Implications of Transfer Pricing Adjustments in Car Distribution Cases
- EU and Member States Introduce €2-€5 Parcel Customs Fees Ahead of 2026 Reforms
- ECJ C-603/24 (Stellantis Portugal) – AG Opinion – VAT Adjustments in Intra-Group Transfer Pricing Not Separate Supplies
