A news release from the EU Court of Auditors on 26 January says that a new report says that there is still insufficient sharing of tax information between EU Member States to ensure fair and effective taxation throughout the Single Market. It says that the problems are not only with the EU’s legislative framework, but also with its implementation and monitoring. In particular, the auditors found that, often, the information exchanged is of limited quality or underused.
Special Report 03/2021 is at –
It examines how the European Commission is monitoring the implementation and performance of the system for exchange of tax information, and how Member States are using the exchanged information.
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