Answer given by Mr Gentiloni on behalf of the European Commission

6.4.2020

The Commission is committed to continue work, also at the EU level, to simplify tax administration. This is the reason why, as part of its work programme for 2020, the Commission will put forward by end of June an Action Plan to fight tax evasion and make taxation simple and easy[1]. Among other measures, this Action Plan will include measures aimed at improving tax administration for citizens.

As for the problems faced by several taxpayers in obtaining tax residence certificates within the Union, should this evidence become available, the Commission will carefully assess whether EU action is needed, in accordance with the procedure and standards laid down in the Better Regulation guidelines[2].

• [1] https://ec.europa.eu/info/law/better-regulation/have-your-say/initiatives/12233-Action-Plan-on-fight-against-tax-fraud‐
• [2] https://ec.europa.eu/info/law/law-making-process/planning-and-proposing-law/better-regulation-why-and-how/better-regulation-guidelines-and-toolbox_en