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European UnionEuropean Commission24 Jun 2026

Council Directive on Tax Administration Cooperation

Official titleProposal for a COUNCIL DIRECTIVE on administrative cooperation in the field of taxation (recast)

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.

Proposal publishedEuropean CommissionEUR-Lex sourceCOM/2026/308 finalUpdated Jul 6Source synced
Selected official stepProposal published
Actor
European Commission
Date
24 Jun 2026
Record
Proposal for a directive
Policy journeyProposal published

Understand the proposal

Six questions, grounded in the official record.
01

What is being decided?

The European Commission proposes a Council directive that would recast the rules on administrative cooperation in taxation.

02

Who could be affected?

The proposal is aimed at the Council, which would be asked to adopt the directive, and at tax-administration cooperation within the EU.

03

Why is this proposed?

The available official record does not specify this yet.

04

Where would it apply?

It applies at EU level in the field of taxation, as a proposed Council directive on administrative cooperation.

05

When could it matter?

It is a Commission proposal dated 2026-06-24 and is not an adopted law.

06

How would it work?

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.

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