Brussels, 16 March 2010 Strengthened mutual assistance between member states in the recovery of taxes - Main contents

The Council today adopted a directive aimed at better clamping down on tax evasion by strengthening mutual assistance between member states in the recovery of taxes (5567/4/10 + 7081/10 + 7081/10 ADD 1 + 7081/10 ADD 1 COR 1).

The directive's main objective is to better fulfil the member states' needs with regard to the recovery of taxes, providing an overhaul of directive 76/308 (codified by directive 2008/55), on the basis of which the member states have engaged in mutual assistance since 1976.

National provisions on tax recovery are limited in scope to national territories, and fraudsters have taken advantage of this to organise insolvencies in member states where they have debts. Member states therefore increasingly request the assistance of other member states to recover taxes, but existing provisions have only allowed a small proportion of debts to be recovered.

The draft directive is designed to provide for an improved assistance system, with rules that are easier to apply, including as regards information held by banks and other financial institutions. It provides for more flexible conditions for requesting assistance and requires information to be exchanged spontaneously.

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The decision was taken, without discussion, at a meeting of the Economic and Financial Affairs Council.