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).