Consultation: Evaluation of administrative cooperation in the field of direct taxation

Pursuant to article 27(1) of Directive 2011/16/EU on administrative cooperation in the field of direct taxation (DAC), which lays down the rules and procedures for close cooperation between Member States’ tax authorities in direct tax matters, the Commission will be evaluating the said Directive in order to assess the effectiveness, efficiency and continued relevance of the DAC and its amendments (DAC2 to DAC6).

The evaluation includes a call for evidence and a public consultation.

These are open for feedback until 30 July 2024.