Inhoudsopgave
H&I 2025/354:Commission Staff Working Document on second evaluation DAC (comments by the Editorial Board)
H&I 2025/354
Commission Staff Working Document on second evaluation DAC (comments by the Editorial Board)
Documentgegevens:
Datum 19-11-2025
- Datum
19-11-2025
- Bronauteur
European Commission
- Bronvindplaats
no. SWD(2025) 365 final
- JCDI
JCDI:BSD37053:1
- Vakgebied(en)
Europees belastingrecht / Richtlijnen EU
- Wetingang
Directive 2011/16/EU
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On 19 November 2025, the European Commission published its second evaluation of Council Directive 2011/16/EU (DAC), covering 2018-2023. The accompanying Staff Working Document (SWD), based on external research, confirms that DAC provides a robust and flexible legal framework for administrative cooperation among Member States. It has been instrumental in combating tax fraud, evasion, and avoidance, thereby increasing revenue collection and reducing the EU tax gap.
The SWD also identifies areas for improvement: consolidating and simplifying the Directive, ensuring consistent application across Member States, strengthening penalty frameworks, improving automatic reconciliation of DAC data with national systems, and enhancing ... Verder lezen? Log in om dit document te bekijken.