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.

Next steps

Publication in the OJEU.

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

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

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