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Taxation and Customs Union

Tax Administration EU Summit (TADEUS)

A forum for leaders of EU countries’ tax administrations

Tax Administration EU Summit (TADEUS)

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 2023

TADEUS 2023 took place on 21-22 November in Malaga, Spain. Issues discussed include: 

  • recent and future developments in administrative cooperation between EU countries to fight VAT and direct tax evasion and fraud 
  • possible common methodologies for estimating various types of tax gaps 
  • ways of increasing taxpayers’ trust and voluntary compliance at national, European and global level 

TADEUS 2023 Outcome Statement 

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) 

TADEUS Multi-annual Plan 

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 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: 

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)