The Tax Administration EU Summit (TADEUS) is a forum for the heads and deputy heads of EU countries’ tax administrations. Together with the Commission, they meet regularly to improve administrative cooperation within the EU and to meet common challenges.
TADEUS 2024
TADEUS 2024 took place on 12-13 December in Budapest, Hungary. Issues discussed include:
- recent and future developments in administrative cooperation between EU countries to fight VAT and direct tax evasion and fraud
- means for monitoring the performance of such administrative cooperation to identify related business results [and draw lessons from it for future improvement in this area
- possible common methodologies for estimating various types of tax gaps
- collaborative efforts in digital security of relevance to tax administrations
- optimising the use of Data Science and Artificial Intelligence (AI) for tax administration purposes
Priorities
The current work priorities of TADEUS, as stipulated in its current multi-annual plan, are:
- Digitalisation
- Tax compliance
- Implementation of EU legislation (particularly in administrative cooperation)
Background
Prior to 2018, 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 among tax administrations of Member States within the EU.
In April 2018, EU economy and finance ministers agreed to foster cooperation between their tax administrations. In June 2018, the Heads of Tax Administration and the Commission decided - at a meeting in Thessaloniki - to create a forum called Tax Administration EU Summit (TADEUS).
Since then, heads and deputy heads of EU countries’ tax administrations meet at least twice a year to deepen their cooperation.
Achievements
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)
- 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
- Guidelines on building trust and ensuring compliance (see recommendations)
- Human resources management agility and readiness model (see EU Competency Framework for Taxation (TaxCompEU))
- A comprehensive analysis of how tax administrations use DAC data including recommendations for improvement (add link to relevant DAC page where report will appear or link to report itself)
In addition, the following projects have been launched by TADEUS and are in part already in the stage of implementation:
- 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)
- Strengthening EU tax administrations’ awareness and capabilities in digital security
- The use of AI for taxation purposes, including AI maturity assessment, the strategic dimension related to the AI implementation and technological issues