DESCRIPTION:
European legal act establishing a system for a secure cooperation between EU countries’ national tax authorities and lays down the rules and procedures that they must apply when exchanging information for tax purposes.
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| eira:ABB | eira:BindingInstrumentRequirement |
| dct:modified | 2023-07-26 |
| dct:spatial | EU |
| dct:identifier | http://data.europa.eu/eli/dir/2011/16/oj |
| dct:title | Directive 2011/16/EU on cooperation between EU countries' tax administrations |
| dct:description | Directive 2011/16/EU is a European Union directive that aims to improve cooperation between tax authorities of the Member States. It provides a legal framework for administrative cooperation in the field of taxation to combat tax evasion and avoidance, ensuring that Member States exchange information that may be relevant to the administration and enforcement of their domestic laws concerning taxes of all kinds. |
| dct:publisher | EUR-Lex |
| dct:source | https://eur-lex.europa.eu/eli/dir/2011/16/oj |
| skos:example | An example of applying Directive 2011/16/EU could be when tax authorities in one EU country, say France, discover information that may be relevant to the tax administration in another EU country, say Spain. Under the Directive, France is obliged to share this information with Spain. Similarly, if Spain needs specific information from France for its tax administration, it can request it under the Directive. The Directive also allows for officials from Spain to be present in the administrative offices of France during investigations. |
| eira:concept | eira:SolutionBuildingBlock |
| skos:note | The Directive 2011/16/EU establishes the necessary procedures and mechanisms for the exchange of information, either on request, spontaneously, or automatically. It covers direct taxes (income tax, corporate tax) but excludes VAT and customs duties. It also provides for the possibility of carrying out simultaneous controls and the presence of officials from one Member State in administrative offices and participation in administrative enquiries of another Member State. |
| eira:view | LV-Binding Power and Jurisdiction |