Report on the operation of the arrangements established by Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures.
The Commission shall report every 5 years to the European Parliament and the Council on the operation of the arrangements established by this Directive. The present report is the first report under this new Directive.  
Main concerns and prospect for further improvement:
  • A need for sufficient resources to achieve more solidarity between tax administrations
  • Reinforcing internal tax collection and recovery: a prerequisite for a more successful recovery assistance
  • Improving the functioning of the EU framework for recovery assistance
  • Better communication and more guidance needed

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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