European Union: Council Directive on administrative cooperation in the field of taxation (recast)
Progress
Scope
Timeline of events
European Commission submitted proposal for a Council Directive on administrative cooperation in the field of taxation (recast)
On 24 June 2026, the European Commission submitted a proposal for a Council Directive on administrative cooperation in the field of taxation (recast). The Directive aims to simplify and clarify reporting obligations under the Directive on Administra…
European Commission closes consultation on Directive on Administrative Cooperation in the field of taxation (DAC Recast)
On 10 February 2026, the European Commission closes the consultation as part of its call for evidence for an impact assessment of the Recast of the Directive on Administrative Cooperation in the field of taxation (DAC Recast). The initiative concern…
European Commission opened consultation on Directive on Administrative Cooperation in the field of taxation (DAC Recast)
On 16 December 2025, the European Commission opened a consultation as part of its call for evidence for an impact assessment of the Recast of the Directive on Administrative Cooperation in the field of taxation (DAC Recast) until 10 February 2026. T…