On 15 July 2020, the European Commission (the Commission) published a legislative proposal for revision of the Directive on Administrative Cooperation (Council Directive 2011/16/EU or DAC), to extend the European Union (EU) tax transparency rules to digital platforms.
Source:
- EY
- Proposal for a Council directive ameding Directive 2011/16/EU on administrative cooperation in the field of taxation
- Proposal for a Council directive ameding Directive 2011/16/EU on administrative cooperation in the field of taxation – annex
- KPMG
- Wolters Kluwer
- Deloitte
Latest Posts in "European Union"
- CJEU: OPR Import Duty Exemption Requires Export via Authorized Customs Office Only
- ECJ C-167/26 – ECJ will review EGC Case T-689/24 RX – VAT deduction and invoice timing
- EGC Customs T-589/24: No partial exemption from import duties in outward processing
- Blog Part 5: Living with ViDA: Governing VAT and Finance in a Continuous Compliance Environment
- ECJ: VAT Applies to Transfer Pricing Adjustments and Proof Requirements for Input Tax Deduction
