State of play: pre-legislative phase
- 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.
- 10 March 2021, the European Parliament adopts its opinion.
- 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.
Publication in the OJEU.