Taxpayers Association of Europe

TAE

Die Taxpayers Association of Europe (TAE), der europäische Bund der Steuerzahler (BdSt), wurde im Mai 1969 unter dem Namen European Taxpayers Association gegründet und in Luxemburg im Vereinsregister eingetragen.

Lobbying Activity

Meeting with Markus Ferber (Member of the European Parliament)

17 Nov 2025 · Tax policy

Meeting with Piotr Serafin (Commissioner) and

10 Nov 2025 · Implementation and Simplification Dialogue on the Review of the EU Anti-Fraud Architecture

Response to Digital Fairness Act

24 Oct 2025

The Taxpayers Association of Europe supports the goal of the Digital Fairness Act (DFA) to ensure fairness and transparency in the digital environment. However, legislation must remain coherent, proportionate and workable, avoiding duplication and unnecessary administrative complexity. 1. Technical and legislative principles: coherence and legal clarity The DFA should be designed as a complementary, not duplicative, part of the existing EU digital framework. It must be fully consistent with the Digital Services Act (DSA) and the Digital Markets Act (DMA), so that rules remain clear for both regulators and market actors. Overlapping or conflicting provisions risk creating uncertainty, additional reporting requirements and fragmented interpretation across Member States. Instead of introducing new administrative layers, the DFA should simplify, clarify and harmonise. Digital fairness also includes regulatory fairness clear, accessible and non-contradictory rules that support compliance rather than complicate it. 2. The policy goal: protecting consumers through proportionate means Consumer protection is a legitimate and shared objective. Yet effective protection must not become paternalistic or over-restrictive. An informed consumer should remain recognised as a capable decision-maker. Regulation should strengthen trust and transparency without limiting freedom of choice. If legal obligations are vague, platforms may respond by over-blocking or suppressing legitimate content or advertising to reduce liability risk. Such pre-emptive measures could unintentionally harm small businesses that depend on digital visibility for example, local service providers or niche professionals. The DFA should therefore define precise, proportionate duties and avoid uncertainty that leads to such side effects. 3. Economic impact on small and self-employed businesses Micro-enterprises, one-person companies and self-employed professionals make up a vital part of Europes economy. They foster innovation, diversity and local employment, but often operate with limited capacity to absorb complex compliance costs. Regulation that is disproportionate in scale will hit them hardest. Digital personalised advertising illustrates this challenge. For many small B2C businesses it is an essential and affordable tool for reaching customers. Excessive or unclear restrictions could reduce visibility and competitiveness. The DFA should therefore allow legitimate, transparent and voluntary personalised advertising, while addressing manipulative or misleading practices through clear, targeted definitions. 4. Liberal professions and service providers Liberal professions such as tax advisers, doctors, lawyers and engineers already operate under strong professional and data-protection rules. Any new digital obligations must remain compatible, clear and proportionate. Duplicated reporting, ambiguous liability or overlapping supervision would only add costs without real consumer benefit. The DFA should focus on interoperability and trust, not redundant control mechanisms. 5. Conclusion The Digital Fairness Act can help strengthen consumer trust in the digital economy if it upholds the principles of coherence, proportionality and legal clarity. Regulation should be consistent with existing EU law, simple to apply and fair to all market actors. By taking into account the practical realities of small businesses and professionals, the DFA can become a framework that promotes both consumer protection and economic vitality across Europe.
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Meeting with Daniel Freund (Member of the European Parliament) and Amnesty International Limited and

6 Jun 2025 · Delegationsklausur

Meeting with Günther Oettinger (Commissioner)

26 Feb 2019 · Plastikrichtlinie

Meeting with Maria Elena Scoppio (Cabinet of Commissioner Pierre Moscovici)

2 Jul 2015 · CCCTB + VAT Mini One Stop Shop (MOSS)