What is being decided?
The European Commission proposes a Council directive that would recast the rules on administrative cooperation in taxation.
Proposal for a COUNCIL DIRECTIVE on administrative cooperation in the field of taxation (recast)
This proposal concerns a recast of EU rules on administrative cooperation between tax authorities.
The European Commission proposes a Council directive that would recast the rules on administrative cooperation in taxation.
The proposal is aimed at the Council, which would be asked to adopt the directive, and at tax-administration cooperation within the EU.
The available official record does not specify this yet.
It applies at EU level in the field of taxation, as a proposed Council directive on administrative cooperation.
It is a Commission proposal dated 2026-06-24 and is not an adopted law.
It would work by recasting the existing directive on administrative cooperation, meaning the Council is asked to replace or update the current EU rules in that area.