New consolidated version: Council Directive 2011/16/EU on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC

A new consolidated version of Council Directive 2011/16/EU, the so-called Directive on administrative cooperation (DAC), was published in the Official Journal (OJ) of the EU. The Directive sets out standards for collaboration in the field of taxes within the EU member states.
The consolidated version includes remaining amendments made by Council Directive (EU) 2021/514 which – among other things – stipulated provisions for the disclosure and submission of sales and rental information by platform operators, provided for a new regulatory framework for conducting joint audits by member states, and introduced provisions regarding an EU created interface for data exchange between member states, to name a few. Please see EventID 10561 in this context for detailed information on the amendments.
The now implemented provisions refer to the performance of joint audits by member states, including the requests for audits, the performance of such, and the rights of (legal) persons subject to audits in relation to those audits.