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Document 52022SC0402
Strengthening existing rules and expanding exchange of information framework in the field of taxation (DAC8)
COMMISSION STAFF WORKING DOCUMENT EXECUTIVE SUMMARY OF THE IMPACT ASSESSMENT REPORT Initiative to strengthen existing rules and expand the exchange of information framework in the field of taxation so as to include crypto-assets Accompanying the document Proposal for a Council Directive amending Directive 2011/16/EU on administrative cooperation in the field of taxation
- Initiative summary:
- Tax fraud and evasion mean money lost which could be used to pay for health care, education, etc. Despite actions already taken in the past years, the emergence of alternative means of payment and investment threaten to undermine the progress made on tax transparency and pose substantial risks for tax evasion. This initiative will make sure that EU rules on administrative cooperation stay in line with the evolving economy include other areas of relevance such as crypto-assets and e-money.
- EuroVoc thesaurus:
- common tariff policy; fiscal policy; tax evasion; provision of services; virtual currency; fraud; European tax cooperation; exchange of information; tax avoidance; administrative cooperation
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- Documents:
-
Ares(2020)7030524 (Inception impact assessment)
Ares(2021)7253892 (Factual summary report of the public consultation) - Leading service:
- Directorate-General for Taxation and Customs Union
- Planned adoption period:
- 01/07/2021 - 30/09/2021
- Check the status of this initiative on the Better Regulation Portal
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- Consultation type:
- Stakeholder feedback
- Consultation duration (weeks):
- 4
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- Consultation type:
- Public consultation
- Consultation duration (weeks):
- 12
-
- Consultation type:
- Stakeholder feedback
- Consultation duration (weeks):
- 4
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- Documents:
-
COM/2022/707 final (Proposal for a directive)
SWD/2022/401 final (Impact assessment)
SWD/2022/402 final (Summary of impact assessment)
SWD/2022/400 final (Staff working document) - Leading service:
- Directorate-General for Taxation and Customs Union
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- Consultation type:
- Stakeholder feedback
- Consultation duration (weeks):
- 8