DESCRIPTION:
European action plan to strengthen the fight against tax fraud and tax evasion. The main objective of this communication is to reduce opportunities for fraud.
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| eira:ABB | eira:BindingInstrumentRequirement |
| dct:modified | 2023-07-26 |
| dct:spatial | National |
| dct:identifier | https://ec.europa.eu/taxation_customs/business/tax-cooperation-control/administrative-cooperation-field-direct-taxation_en |
| dct:title | National Schema act defining an action plan to strengthen the fight against tax fraud and tax evasion |
| skos:example | For instance, under this regulation, a member state like Germany would have to share tax-related information with other member states to help detect and prevent tax evasion. Similarly, if a business in France owes taxes in Italy, the Italian authorities can request assistance from the French authorities to recover the tax claims. |
| eira:concept | eira:ArchitectureBuildingBlock |
| skos:note | The regulation aims to enhance the effectiveness of tax collection, prevent tax evasion and fraud, and ensure fair competition among businesses in the EU. It requires member states to implement measures such as automatic exchange of information, mutual assistance in recovery of tax claims, and joint audits. |
| skos:definition | The National Schema Act on Tax Fraud and Evasion is a national regulation developed by the member states of the European Union, in accordance with the EU regulation, to strengthen the fight against tax fraud and tax evasion. It outlines a comprehensive action plan that includes measures to promote transparency, cooperation, and fair tax competition, and to improve the efficiency of tax collection. |
| eira:definitionSource | European Union |
| eira:definitionSourceReference | https://ec.europa.eu/taxation_customs/business/tax-cooperation-control/administrative-cooperation-field-direct-taxation_en |
| eira:view | LV-Binding Power and Jurisdiction |