Directive on the strengthening of information framework in the field of taxation (DAC 7)

Published 02.11.2020

State of play: pre-legislative phase

Level 1

Commission

  • 7 February 2020, the Commission opened a consultation on a roadmap for a proposal for a directive regarding the strengthening of the exchange of information framework in the field of taxation
  • 12 February 2020, the Commission launched a consultation on a proposal for a Council Directive on administrative cooperation in the field of taxation (codification).
  • 15 July 2020, the Commission published the proposal for a directive.

European Parliament

  • 10 March 2021, the European Parliament adopts its opinion.

Council

  • 1 December 2020, the Council confirmed an agreement reached at technical level on DAC.
  • 22 March 2021, the Council adopts the directive.
  • 22 March 2021, the Council adopted new rules to improve administrative cooperation in the field of taxation and address the challenges posed by the digital platform economy.

Next steps

Publication in the OJEU.

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Contact

Association des Banques et Banquiers, Luxembourg

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