Response public consultation DAC – NOB evaluation DAC6

Response to the public consultation “Administrative Cooperation on direct taxation – evaluation” on the directive on administrative cooperation – DAC (Council Directive 2011/16/EU of February 15, 2011 on administrative cooperation in the field of taxation)

In short:

• Call for more uniform definitions and guidance on DAC6
• More centralised guidance could ensure uniform interpretation of definitions and reduce discrepancies in interpretation among Member States

The response of the NOB focuses on the evaluation of DAC6. The NOB recognises the relevance of tax transparency. Notwithstanding, the NOB wishes to highlight areas where DAC6 and its application could be improved.

The NOB calls for attention to more general deficiencies observed in relation to DAC6: a lack of uniform definitions and guidance, and differences in implementation and interpretation by the Member States. The NOB suggests providing more centralised guidance on the interpretation of undefined concepts and definitions.

Further, the NOB addresses some specific concerns on implementation and interpretation in the field of certain definitions, hallmarks and the main benefit test.

The full response can be downloaded below.

This response is written by the MDR section of the NOB.