Advocaten / Avocats / Lawyers

Tuesday, 17 October 2017

Towards a More Coordinated Approach of the Relation Between the Taxpayer and Tax Administrations: The European Taxpayers’ Code

In its Communication of 27 June 2012 the European Commission stated that an increase in efficiency and effectiveness of the administration of tax collection is crucial in fighting tax fraud and evasion. As a followup of this Communication the Commission adopted an Action Plan on 6 December 2012. This plan contained thirty-four practical actions, one of which deals with improving tax compliance in Member States. In view of that specific action the Commission announced the development of a taxpayers’ code setting out best practices for enhancing cooperation, trust and confidence between tax administrations and taxpayers, for ensuring greater transparency in the rights and obligations of taxpayers and encouraging a service-oriented approach by tax administrations. In order to realize this Code the Commission has also launched a public consultation on this action, the results of which have been published on 12 September 2013.

Consult the full article that was published in EC Tax Review, 2017 issue 4, p. 178-181

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