Directive 2011/16 - Administrative cooperation in the field of taxation - Main contents
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official title
Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC| Legal instrument | Directive |
|---|---|
| Number legal act | Directive 2011/16 |
| Original proposal | COM(2009)29  |
| CELEX number i | 32011L0016 |
| Document | 15-02-2011 |
|---|---|
| Publication in Official Journal | 11-03-2011; Special edition in Croatian: Chapter 09 Volume 001,OJ L 64, 11.3.2011 |
| Effect | 11-03-2011; Entry into force Date pub. See Art 30 |
| Deadline | 31-12-2017; See Art 21 P 5 And 32015L2376 31-12-2019; See Art 21 P 5 And 32018L0822 01-01-2021; At the latest See Art 27a.1 And 32020L0876 28-02-2021; See Art 27a.1 And 32020L0876 30-04-2021; See Art 27a.2 And 32020L0876 01-01-2024; See Art 8.2 01-01-2025; See Art 8.2 |
| End of validity | 31-12-9999 |
| Transposition | 01-01-2013; See Art 29 01-01-2015; See Art 29 |
11.3.2011 |
EN |
Official Journal of the European Union |
L 64/1 |
COUNCIL DIRECTIVE 2011/16/EU
of 15 February 2011
on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union, and in particular Articles 113 and 115 thereof,
Having regard to the proposal from the European Commission,
Having regard to the opinion of the European Parliament (1),
Having regard to the opinion of the European Economic and Social Committee (2),
Acting in accordance with a special legislative procedure,
Whereas:
(1) |
The Member States’ need for mutual assistance in the field of taxation is growing rapidly in a globalised era. There is a tremendous development of the mobility of taxpayers, of the number of cross-border transactions and of the internationalisation of financial instruments, which makes it difficult for Member States to assess taxes due properly. This increasing difficulty affects the functioning of taxation systems and entails double taxation, which itself incites tax fraud and tax evasion, while the powers of controls remain at national level. It thus jeopardises the functioning of the internal market. |
(2) |
Therefore, a single Member State cannot manage its internal taxation system, especially as regards direct taxation, without receiving information from other Member States. In order to overcome the negative effects of this phenomenon, it is indispensable to develop new administrative cooperation between the Member States’ tax administrations. There is a need for instruments likely to create confidence between Member States, by setting up the same rules, obligations and rights for all Member States. |
(3) |
Therefore, a completely new approach should be taken by creating a new text to give Member States the power to efficiently cooperate at international level to overcome the negative effects of an ever-increasing globalisation on the internal market. |
(4) |
In such a context, the existing Council Directive 77/799/EEC of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation and taxation of insurance premiums (3) no longer provides for appropriate measures. Its deep weaknesses have been looked into by the Ad hoc Council Working Party on Tax Fraud in its report of 22 May 2000 and more recently by the Commission Communication on Preventing and Combating Corporate and Financial Malpractice of 27 September 2004 and the Commission Communication concerning the need to develop a coordinated strategy to improve the fight against fiscal fraud of 31 May 2006. |
(5) |
Directive 77/799/EEC, even with its later amendments, was designed in a different context to current internal market requirements and is no longer able to meet the new requirements of administrative cooperation. |
(6) |
Due to the number and the importance of adaptations to be made to Directive 77/799/EEC, a mere amendment thereof would not be sufficient to fulfil the objectives described above. Directive 77/799/EEC should therefore be repealed and replaced by a new legal instrument. That instrument should apply to direct taxes and indirect taxes that are not yet covered by other Union legislation. To this end, this new Directive is considered to be the proper instrument in terms of effective administrative cooperation. |
(7) |
This Directive builds on the achievements of Directive 77/799/EEC but provides for clearer and more precise rules governing administrative cooperation between Member States where necessary, in order to establish, especially as regards the exchange of information, a wider scope of administrative cooperation between Member States. Clearer rules should also make it... |
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