Raad Economische en Financiële zaken accepteert richtlijn voor aanpak belastingfraude (en)
Brussels, 15 February 2011 (OR. en) 6554/11 PRESSE 27
Combating tax fraud: Adoption of directive on strengthened mutual assistance and the exchange of information
The Council today1 adopted a directive aimed at strengthening administrative cooperation in the field of direct taxation so as to enable the member states to better combat tax evasion and tax fraud.
In the light of greater taxpayer mobility and a growing volume of cross-border transactions, the directive sets out to fulfil the member states' growing need for mutual assistance – especially via the exchange of information – so as to enable them to better assess taxes due.
One of a number of measures implementing the EU's strategy against tax fraud, launched in 2006, the text provides for an overhaul of directive 77/799/EEC, on which administrative cooperation in the field of taxation has been based since 1977.
The directive will ensure that the OECD i standard for the exchange of information on request is implemented in the EU. It will thus prevent a member state from refusing to supply information concerning a taxpayer of another member state on the sole grounds that the information is held by a bank or other financial institution. The directive identifies certain details that must be specified in requests for information, namely the identity of the person under investigation and the tax purpose for which the information is sought.
The directive was adopted without discussion at a meeting of the Economic and Financial Affairs Council.