Directive on administrative cooperation in the field of taxation (codification)
Initiative
Official name
Proposal for a COUNCIL DIRECTIVE on administrative cooperation in the field of taxation (codification)
Type
Directive
Level 1
Initiator
EU
Submitted
12.02.2020
Doc. code
COM(2020) 49 final
Summary
Status
Status
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Current version
Consultation paper
Next step
Entry into force and application
Entry into force
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Application date
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Scope
Relevant for
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Associated initiatives
Level 1
Enlargement of the EU assistence directive
(binding, Amendment, EU)
Mandatory automatic exchange of information in the field of taxation
(binding, Amendment, EU)
Access to anti-money-laundering information by tax authorities
(binding, Amendment, EU)
Amendment of mandatory automatic exchange of information in the field of taxation
(binding, Amendment, EU)
Level 2
–
Level 3 / Other
–
Source: EU, COM(2020) 49 final, 2020