TADEUS is a forum for the heads and deputy heads of Member States’ tax administrations. They meet regularly, together with the Commission, to improve administrative cooperation within the EU and to meet common challenges.
The forum originated in April 2018, when the EU economy and finance ministers agreed to foster cooperation between their tax administrations. Before that, a series of Commission reports on Member States’ administration of value added tax, income tax and the recovery of taxes had revealed deficiencies in the administrative cooperation within the EU.
In June 2018, the Heads of Tax Administration and the Commission decided - at a meeting in Thessaloniki - to create a forum called TADEUS, short for Tax Administration EU Summit. Since then, heads and deputy heads of Member States’ tax administrations meet at least twice a year to deepen their cooperation.
Current work priorities of TADEUS are, as stipulated in its current multi-annual plan
- Tax compliance;
- Implementation of EU legislation (esp. in administrative cooperation).
The TADEUS is proud to have already contributed to the following achievements:
- Preparatory work for the Proposal for a Council Directive amending Directive 2011/16/EU on administrative cooperation in the field of taxation (“DAC7”: tax transparency rules for digital platforms, adopted by the Council as Directive (EU) 2021/514);
- A strategy and reviewed governance including setting-up an Advisory Board for the Eurofisc network to enhance the effectiveness of combatting cross-border VAT fraud.
- Building trust and ensuring compliance (see recommendations)
In addition, the following projects have been launched by TADEUS and are in part already in the stage of implementation:
- Human resources management agility and readiness model (see the developed tool and its user guide to measure a tax administration’s human resources capability; see also the complementary EU Competency Framework for Taxation (TaxCompEU) for the human resources design in tax administration);
- Monitoring the performance of administrative cooperation in the EU;
- Estimations of tax gaps (personal income tax/social security contributions, corporate income tax, missing-trader intra-community fraud and value added tax e-commerce).