Tax transparency - automatic exchange of information between EU Member States on their tax rulings: Implementation Appraisal

17-09-2015

This implementation appraisal focuses on Directive 2011/16 on administrative cooperation in the field of taxation and repealing Directive 77/799 on mutual assistance by the competent authorities of the Member States in the field of direct taxation and taxation of insurance premiums. Directive 2011/16 was adopted by the Council on 15 February 2011. The European Commission announced in its annual Work Programme 2015 (CWP 2015) that this measure will be updated by a new proposal, which it tabled on 18 March 2015. This briefing is one of a series of ‘Implementation Appraisals’ on the operation of existing EU legislation in practice. Each such briefing focuses on a specific EU law which is, or will shortly be, subject to an amending proposal from the European Commission, intended to update the current text. ‘Implementation Appraisals’ are provided to assist parliamentary committees in their consideration of new Commission proposals, once tabled.  

This implementation appraisal focuses on Directive 2011/16 on administrative cooperation in the field of taxation and repealing Directive 77/799 on mutual assistance by the competent authorities of the Member States in the field of direct taxation and taxation of insurance premiums. Directive 2011/16 was adopted by the Council on 15 February 2011. The European Commission announced in its annual Work Programme 2015 (CWP 2015) that this measure will be updated by a new proposal, which it tabled on 18 March 2015. This briefing is one of a series of ‘Implementation Appraisals’ on the operation of existing EU legislation in practice. Each such briefing focuses on a specific EU law which is, or will shortly be, subject to an amending proposal from the European Commission, intended to update the current text. ‘Implementation Appraisals’ are provided to assist parliamentary committees in their consideration of new Commission proposals, once tabled.