Enhanced administrative cooperation in the field of (direct) taxation

On 6th December 2012 the European Commission adopted a Regulation laying down detailed rules for implementing Council Directive 2011/16/EU (Commission Implementing Regulation 1156/2012). It includes various provisions on the standard forms and means of communication that Member States will use when exchanging information. The national laws, regulations and administrative provisions transposing the Directive will enter into force on 1.1.2013, with the exception of the provisions relating to automatic exchange of information which will enter into force on 1.1.2015. Council Directive 2011/16/EU is based on a proposal presented by, the European Commission on 2 February 2009 to replace Council Directive 77/799/EEC concerning mutual assistance by the competent authorities of Member States in the field of direct taxation and taxation of insurance premiums (COM(2009)29 final pdfand the press release IP/09/201 Choose translations of the previous link). The ECOFIN Council of 15th February 2011 formally adopted the new Council Directive 2011/16/EU on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC. The Directive was published in the Official Journal on 11 March 2011 (Council Directive 2011/16/EU and the press release).

The link address is: http://ec.europa.eu/taxation_customs/taxation/tax_cooperation/mutual_assistance/direct_tax_directive/index_en.htm