The European Commission has today requested Poland to fully transpose Council Directive 2014/107/EU on mutual assistance in the area of income and capital taxation.

This Directive, which amends Directive 2011/16/EU on mandatory automatic exchange of information between national tax authorities, aims at strengthening administrative cooperation between Member States to better combat tax evasion and tax fraud. Member States were required to transpose these rules by 1 January 2016. Poland has not yet informed the Commission of all the necessary measures to fully transpose the Directive into national law. In the absence of a satisfactory response within two months, the Commission may refer Poland to the Court of Justice of the EU. 


Bron: European Commission

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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