OpenLobby.EU
Explore

Evaluation of Administrative Cooperation in Direct Taxation

Taxation

This evaluation will assess Directive 2011/16/EU on Administrative Cooperation in Direct Taxation (DAC) and following amendments (DAC2 to DAC6) in terms of effectiveness, efficiency, continued relevance, coherence with the other policy initiatives and priorities, as well as their EU added value

Links

Public consultation

ID: 13678

Lobbying Activity

22 responses

Business lobby urges scrapping of tax reporting rules

BUSINESSEUROPE, 17 Jul 2024

BUSINESSEUROPE wants DAC 6 rules on reporting tax arrangements waived for companies covered by Pillar II. They argue current rules create significant compliance burdens with limited effectiveness. They also demand no modifications to existing rules beyond limiting scope, as changes would increase costs.
This would eliminate costly compliance processes for reviewing routine commercial transactions.
Tax authorities lose visibility into potentially aggressive cross-border tax planning arrangements.

Consultation response

American Chamber of Commerce to the European Union, 29 Jul 2024

The American Chamber of Commerce to the European Union (AmCham EU) welcomes the opportunity to provide feedback on DAC 2-6. Please find our contribution attached.

Consultation response

Invest Europe, 30 Jul 2024

On behalf of Invest Europe, we are pleased to provide our response to the Open Public Consultation on the evaluation of the Cooperation on direct taxation. Our response focuses mainly on the DAC 6 on four main points: 1) Reporting and notification: Mobilization of cost and resources DAC6 has…

Consultation response

Ernst & Young Core Business Services BV, 30 Jul 2024

We appreciate the opportunity to submit the enclosed comments on behalf of Ernst & Young (EY) in response to the European Commissions (the Commission) public consultation on the evaluation of the Directive on Administrative Cooperation in Tax Matters (DAC) 2-6. This submission includes our views on…

Consultation response

eBay EU liaison office, 29 Jul 2024

eBay welcomes the opportunity to contribute to the Commissions evaluation of the effectiveness, efficiency and continued relevance of the DAC and its amendments, as well as its coherence with other policy initiatives & priorities and the EU added value. While we understand that the evaluation…

Consultation response

European Savings and Retail Banking Group, 19 Jul 2024

Dear Sir/Madam, Thank you for allowing us to voice our opinion on the European Commissions consultation on Directive 2011/16/EU (directive on administrative cooperation - DAC). The European Savings and Retail Banking Group (ESBG) would like to provide you with the comments below, which we hope will…

Consultation response

Deutscher Anwaltverein (German Bar Association), 30 Jul 2024

With regard to the feedback of the German Bar Association (Deutscher Anwaltverein, DAV), I would like to refer you to the attached Position Paper No. 51/2024. The response to the public consultation on the Directive on administrative cooperation in the field of direct taxation required sufficient…

Consultation response

KPMG, 30 Jul 2024

KPMG member firms in the EU are pleased to provide comments on the European Commissions (EC) public consultation Administrative Cooperation on direct taxation evaluation (the Consultation) on the directive on administrative cooperation DAC (Council Directive 2011/16/EU of February 15, 2011 on…

Consultation response

Association des Banques et Banquiers, Luxembourg, 30 Jul 2024

The Luxembourg Bankers Association (ABBL) is the largest association of the financial sector in Luxembourg with more than 270 members, representing the majority of financial institutions as well as market infrastructures, e-money and payment institutions and other regulated financial services…

Consultation response

Back Market, 30 Jul 2024

Back Market is a French marketplace specializing in refurbished electrical and electronic products. As a unicorn with +650 employees, we are now present in 18 countries worldwide, including 13 in Europe. We collaborate with 1,700 professional refurbishers globally, among which we count 1,300…

Consultation response

Council of Bars and Law Societies of Europe, 29 Jul 2024

The Council of Bars and Law Societies of Europe (CCBE) would like to provide the following comments with a distinction between its assessment of DAC 1-5 on the one hand, and DAC 6 on the other hand. The purpose of DAC 1-5 is essentially to regulate administrative cooperation between the tax…

Consultation response

Classifieds Marketplaces Europe, 25 Jul 2024

Classifieds Marketplaces Europe is a coalition of industry-leading EU-based tech companies including Adevinta, OLX Group, Schibsted, Vinted, CustoJusto, and Wallapop operating online classifieds platforms in 21 European countries. Our aim is to empower citizens to strengthen the circular economy…

Consultation response

Deutscher Steuerberaterverband e.V., 12 Jul 2024

Ergebnisse der beigefügten Stellungnahme zur DAC 6- Anzeigepflicht: Die EU-Kommission muss bei ihrer Bewertung der DAC 6-Anzeigepflicht insbesondere den Merkmalen Abbau von Berichtspflichten und Minderung von Bürokratie im Hinblick auf Kohärenz, Prioritäten und dem Mehrwert für die EU entsprechend…

Consultation response

European Tax Adviser Federation, 29 Jul 2024

Please find attached a statement from the European Tax Adviser Federation (ETAF) on the evaluation of the Directive on administrative cooperation in tax matters (DAC).

Consultation response

Confédération Fiscale Européenne, 18 Jul 2024

CFE Tax Advisers Europe has published an Opinion Statement concerning the EU Commission evaluation of the Directive on Administrative Cooperation in the field of taxation in The European Union Union (DAC Directive 2011/16/EU). The EU Directive on Administrative Cooperation in the field of taxation…

Consultation response

Wirtschaftsprüferkammer (Chamber of Public Accountants), 15 Jul 2024

Die Wirtschaftsprüferkammer lehnt die mit der Änderungsrichtlinie DAC6 eingeführte Anzeigepflicht für grenzüberschreitende Steuergestaltungen ab und fordert, sie mit Blick auf die Bestrebungen der EU-Kommission nach Bürokratieabbau wieder abzuschaffen. Erste Zahlen zeigen, dass vergleichsweise…

Consultation response

International Bureau of Fiscal Documentation, 24 Jul 2024

DAC 6 raises several issues of compatibility with primary law. It should be more comprehensively revised, ensuring such compatibility, following what was indicated by CJEU in the Berlioz and in Orde v Vlaamse Balies Cases. DAC should not just address mutual administrative assistance but also foster…

Consultation response

Irish Tax Institute, 19 Jul 2024

The Irish Tax Institute welcomes the opportunity to provide feedback to the European Commission on its evaluation of the of Council Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation, known as the DAC. We have prepared the attached Position Paper…

Consultation response

Kammer der Steuerberater:innen und Wirtschaftsprüfer:innen, 18 Jul 2024

Die Kammer der Steuerberater:innen und Wirtschaftsprüfer:innen (KSW) ist die Standesvertretung für mehr als 6.300 Steuerberater:innen und knapp 2.000 Wirtschaftsprüfer:innen sowie mehr als 4.300 Berufsanwärter:innen in Österreich. Wir nehmen die Gelegenheit wahr, unsere Stellungnahme zur Bewertung…

Consultation response

European Business Initiative on Taxation, 16 Jul 2024

Please see enclosed the feedback of EBIT's Members on the European Commission's Call for Evidence for the Evaluation / Fitness Check of the Directive 2011/16/EU on Administrative Cooperation in the field of Direct Taxation (DAC) and its subsequent amendments.

Consultation response

Rakuten France S.A.S, 29 Jul 2024

RAKUTEN operates an online platform enabling sales contracts to be concluded between professionals and private individuals (B2C), as well as between private individuals themselves (C2C). As well as offering alternatives to new products, RAKUTEN promotes responsible consumption and supports the…

Consultation response

E-KingTeam International, 24 May 2024

Si Legge: La DAC istituisce un sistema comune di cooperazione tra gli Stati membri, che consente loro di assistersi reciprocamente attraverso lo scambio di informazioni (su richiesta, automatico o spontaneo) e altre forme di cooperazione (indagini amministrative, presenza negli uffici…