H&I 2025/353:Second evaluation DAC. Commission confirms effectiveness of DAC in strengthening tax compliance (comments by the Editorial Board)

H&I 2025/353

Second evaluation DAC. Commission confirms effectiveness of DAC in strengthening tax compliance (comments by the Editorial Board)

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The Commission’s evaluation of the Directive on Administrative Cooperation (DAC) for 2018–2023 finds that the system has become a central pillar of cross-border tax enforcement in the EU. Member States, now exchanges very large volumes of information, especially under the provisions dealing with income flows (DAC1) and financial accounts (DAC2), and the technical quality, reliability and processing of these data have improved compared with the previous evaluation period. As a result, tax administrations are increasingly able to integrate the information into risk-analysis tools, audit workflows and compliance programmes, which strengthens both detection and voluntary disclosure of taxable income held abroad. ... Verder lezen? Log in om dit document te bekijken.

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