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Opinion of the European Economic and Social Committee on: Communication from the Commission to the European Parliament and the Council – An Action Plan for Fair and Simple Taxation Supporting the Recovery Strategy (COM(2020) 312 final) – Communication from the Commission to the European Parliament and the Council on Tax Good Governance in the EU and beyond (COM(2020) 313 final) – Proposal for a Council Directive amending Directive 2011/16/EU on administrative cooperation in the field of taxation (COM(2020) 314 final – 2020/0148 (CNS))

EESC 2020/03578

OJ C 155, 30.4.2021, p. 8–19 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

OJ C 155, 30.4.2021, p. 8–19

Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation

ST/12908/2020/INIT

OJ L 104, 25.3.2021, p. 1–26 (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

OJ L 104, 25.3.2021, p. 1–26

COMMISSION STAFF WORKING DOCUMENT EXECUTIVE SUMMARY OF THE IMPACT ASSESSMENT Tax fraud and evasion – better cooperation between national tax authorities on exchanging information Accompanying the document Proposal for a Council Directive amending Directive 2011/16/EU on administrative cooperation in the field of taxation

SWD/2020/130 final

COMMISSION STAFF WORKING DOCUMENT IMPACT ASSESSMENT Tax fraud and evasion – better cooperation between national tax authorities on exchanging information Accompanying the document Proposal for a Council Directive amending Directive 2011/16/EU on administrative cooperation in the field of taxation

SWD/2020/131 final

COMMISSION STAFF WORKING DOCUMENT Subsidiarity grid Accompanying the document Proposal for a Council Directive amending Directive 2011/16/EU on administrative cooperation in the field of taxation

SWD/2020/129 final

Proposal for a COUNCIL DIRECTIVE amending Directive 2011/16/EU on administrative cooperation in the field of taxation

COM/2020/314 final

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REPORT on the proposal for a Council Directive amending Directive 2011/16/EU on administrative cooperation in the field of taxation (COM(2020)0314 - C9-0213/2020 - 2020/0148(CNS)) Committee on Economic and Monetary Affairs Rapporteur: Sven Giegold

A/2021/0015

European Parliament legislative resolution of 10 March 2021 on the proposal for a Council Directive amending Directive 2011/16/EU on administrative cooperation in the field of taxation (COM(2020)0314 – C9-0213/2020 – 2020/0148(CNS))

TA/2021/0072

Voting result Council Directive amending Directive 2011/16/EU on administrative cooperation in the field of taxation Adoption of the legislative act 3788th meeting of the COUNCIL OF THE EUROPEAN UNION (Agriculture and Fisheries) 22 March 2021, Brussels

ST 7208 2021 COR 1