Report on the application of Council Directive (EU) 2011/16/EU on administrative cooperation in the field of direct taxation.
From the analysis of the information gathered from the Member States, three key findings emerge in this report:
- DAC (Directive on administrative cooperation in the field of taxation 2011/16/EU) provisions have been implemented but not all of them effectively;
- the application of DAC exchange of information has resulted in a great increase in the amount of data tax administrations have to handle – but on average their capacity to do so has not increased at the same rate;
- the assessment of the benefits of DAC is carried out at a very early stage.
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