Answer given by Mr Moscovici on behalf of the Commission
In its 2012 Action Plan the Commission committed to compile good administrative practices in the Member States to develop a taxpayers' code setting out best practices for enhancing cooperation, trust and confidence between tax administrations and taxpayers, for ensuring greater transparency on the rights and obligations of taxpayers and for encouraging a service-oriented approach.
The Commission held an online consultation in 2013 and a summary of the results was published 31 October 2013. Since then there have been a series of meetings with Member State experts to prepare and agree a Code which has also been checked against the new provisions for administrative cooperation introduced in 2015.
This European taxpayers' code will contain guidelines that aim at ensuring a balance between the rights and obligation of both taxpayers and tax administrations. It will be based on the main general principles and best practices in the Member States deemed useful for enhancing cooperation, trust and confidence between tax administrations and taxpayers.
The European taxpayers' code will be a non-binding instrument. The Member States' administrations will be encouraged to adopt and apply the principles and practices contained in order to improve the relations between taxpayers and tax administrations, enhance the transparency of tax rules and, finally, improve tax compliance.