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Parliamentary questions
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27 August 2019
P-002400/2019(ASW)
Answer given by Mr Moscovici on behalf of the European Commission
Question reference: P-002400/2019

Data collected from Member States under Directive 2011/16/EU(1) is to be treated as confidential by the Commission, based on Article 23a of that directive. In particular, that provision requires that such data is not to be used for any purposes other than those required to determine whether and to what extent Member States comply with this directive.

The analysis is carried out by the Commission, and has been made public in the report published in December 2018(2).

Apart from the legal restrictions applicable to the sharing of the information, making it public — including the identification of the Member States which do not collect certain types of information — could have the unwanted effect of being misused for tax avoidance and evasion purposes.

As regards the second and third questions, the data collected does not allow for a breakdown in those terms. The type of data collected by the Commission under the directive, is specified in the Implementing Regulation (EU) 2015/2378(3) as amended by Implementing Regulation (EU) 2018/99.

(1)Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation (OJ L 064 11.3.2011, p. 1).
(2)https://ec.europa.eu/taxation_customs/sites/taxation/files/report-automatic-exchanges-taxation-dac-844_en.pdf
(3)Commission Implementing Regulation (EU) 2015/2378 of 15 December 2015 laying down detailed rules for implementing certain provisions of Council Directive 2011/16/EU on administrative cooperation in the field of taxation (OJ L 332 18.12.2015, p. 19).

Last updated: 28 August 2019Legal notice