Enhancing tax compliance in the European Union

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The Commission has published its second evaluation of Council Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC). The DAC is a key legislative instrument that fosters tax transparency and cooperation between tax authorities across the EU. The second evaluation of the DAC covers the period from 2018 to 2023 and concludes that the Directive provides a robust and well-functioning legal framework that actively supports Member States in their fight against tax fraud, evasion and avoidance.

Fonte: Enhancing tax compliance in the European Union

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