A 'European Taxpayer's Code'

Taxation

The Commission adopted on 27^th June 2012 a Communication on the fight against tax fraud and tax evasion. An Action Plan which details concrete proposals to strengthen the fight against tax fraud and tax evasion was adopted on 6th December 2012.

One of the 34 measures contained in the Action Plan is the development of a European Taxpayer's Code which is described as follows (action 17):

"In order to improve tax compliance, the Commission will compile good administrative practices in Member States to develop a taxpayer's code setting out best practices for enhancing cooperation, trust and confidence between tax administrations and taxpayers, for ensuring greater transparency on the rights and obligations of taxpayers and encouraging a service-oriented approach.

The Commission will launch a public consultation on this at the beginning of 2013. By improving relations between taxpayers and tax administrations, enhancing transparency of tax rules, reducing the risk of mistakes with potentially severe consequences for taxpayers and encouraging tax compliance, encouraging Member States' administrations to apply a taxpayer's code will help to contribute to more effective tax collection."

The Commission services are launching this public consultation in order to collect the opinions of all interested stakeholders on the development of a European Taxpayer's Code. The questions first aim at assessing the knowledge about and the concrete experience with national taxpayer's codes (when they exist). Stakeholders are then invited to give their views on the general and procedural principles to be considered in the context of the development of a European Taxpayer's Code. Finally, contributions are asked on additional topics which could be seen as a natural extension of the fundamental principles, rights and obligations of a Taxpayer's Code.

The views expressed by the contributors will be used by Commission services to identify the appropriate content of a European Taxpayer's Code and develop the appropriate policy response. The contributions may also be used in the preparation of possible impact assessments in relation to the Action Plan and more generally the policy area concerned.

We welcome contributions from citizens, organisations and public authorities. Please click here to submit your contribution.

Received contributions will be published on the Internet. It is important to read the specific privacy statement attached to this consultation for information on how your personal data and contribution will be dealt with.

Please ensure that with the exception of Part III of the questionnaire where your contact details are included your contribution includes no name or personal data either from you or any other person. Otherwise your contribution will not be published nor will, in principle, its content be taken into account.

COM(2012)351 : Communication from the Commission to the European Parliament and the Council on concrete ways to reinforce the fight against tax fraud and tax evasion including in relation to third countries.

COM(2012)722 : Communication from the Commission to the European Parliament and the Council including an Action Plan to strengthen the fight against tax fraud and tax evasion.

Directorate-General for Taxation and Customs Union (Unit D2)

European Commission
Directorate-General for Taxation and Customs Union
Direct Tax Policy & Cooperation - Unit TAXUD.D.2
B-1049 Brussels

110 responses were taken into account (amongst them 104 with autorisation to publish)

Report