The European Parliament has approved a legislative proposal on tax cooperation within the European Union. This decision comes in the context of ongoing efforts to harmonize tax policies and combat tax evasion. The text concerns all citizens and companies in the EU, ensuring consistent application of tax rules.
The procedure is based on Article 113 of the Treaty on the Functioning of the European Union, which regulates the harmonization of legislation concerning taxes. The main objective is to ensure effective tax cooperation between Member States and prevent cross-border tax evasion, while maintaining fair competition in the single market.
The decision was adopted in January 2025 and will be immediately transmitted to the Council and Commission. Implementation will follow standard European legislative procedures with continuous monitoring by the European Parliament. The European Council will be responsible for the final application of the approved measures.
Citizens will benefit from more uniform application of tax legislation across the EU, reducing the risk of tax evasion. Companies will operate in a more predictable tax framework, and Member States will cooperate more effectively in combating tax fraud. All interested parties will have access to clear information about tax obligations in the European space.
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