EC Tax Cross-Border Cooperation Forms

Published on: Feb 7, 2025

On Feb. 4, EC consulted on draft act re content of forms, deadlines.

  • EC opened consultation on draft act amending Implementing Regulation 2015/2378 as regards the list of statistical data to be provided by Member States for the purposes of evaluating Directive 2011/16/EU on administrative cooperation in the field of taxation.
  • Follows EC Jan. 2019 consulted on regulation tax cooperation forms, see #51978.
  • Purpose
  • The consultation concerns specification of the date by when Member States have to submit statistical data in relation to information reported by digital platform operators.
  • And also the kind of statistics that should be provided in relation to joint audits.
  • EC planned to adopt the draft act during the first quarter of 2025.
  • Effectiveness
  • Comments can be submitted online until Mar. 4, 2025 (midnight Brussels time).
Regulators
EU CMSN
Entity Types
Auditor; Corp
Reference
CP Ares(2025)863243, Ares(2025)863243, PR, 2/4/2025
Functions
Accounting; Compliance; Financial; Legal; Operations; Reporting; Risk; Tax
Countries
European Union
Category
Central Government
State
N/A
Products
Corporate
Rule Type
Proposed
Regions
EMEA
Rule Date
Feb 4, 2025
Effective Date
Mar 4, 2025
Rule ID
242731
Linked to
Reg. Last Update
Feb 4, 2025
Report Section
EU