Report on the application of Council Directive (EU) 2011/16/EU on administrative cooperation in the field of direct taxation

A deeper and fairer Internal Market is one of Europe's top priorities. To achieve this objective, the Union needs a framework for effective and efficient cooperation between the tax administrations of the Member States. The European Union and its Member States are committed to strengthen the fight against cross-border tax fraud, evasion or avoidance and is determined to ensure that profits are taxed where they are made. But for policy actions to be successful effective implementation on the ground is essential.

Directive 2011/16/EU represents a key development in the EU framework of cooperation. Article 27 of the Directive requires a report on its application every five years from 1 January 2013. This report should be read together with the supporting Staff Working Document (SWD) prepared on the basis of information provided by Member States through questionnaires and statistical data since 2013. The SWD describes the key findings of the report and outlines the main traits of a renewed European approach to administrative cooperation for fair taxation in the EU.

EUR-Lex: SWD(2017)462: Application of Council Directive (EU) no 2011/16/EU on administrative cooperation in the field of direct taxation http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=SWD:2017:462:FIN

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