EUROPEAN COMMISSION
Brussels, 15.7.2020
SWD(2020) 130 final
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
{COM(2020) 314 final}
{SEC(2020) 271 final}
{SWD(2020) 129 final}
{SWD(2020) 131 final}