Administrative Cooperation in Taxation Directive
Proposal for a COUNCIL DIRECTIVE on administrative cooperation in the field of taxation
- Stage
- In force
- In force
- In force since 11 Mar 2011 · CELEX 32011L0016
- Transposition deadline
- 1 Jan 2013
- Procedure
- Directive · Consultation procedure
- Last activity
- 15 Feb 2011
Delegated and implementing acts beneath it
By status: 9 published.
| Act | Kind | Status | Adoption |
|---|---|---|---|
| Commission Implementing Regulation (EU) 2025/2263 | Implementing · Regulation | Published | |
| Commission Implementing Regulation (EU) 2025/1325 | Implementing · Regulation | Published | |
| Commission Implementing Regulation (EU) 2025/648 | Implementing · Regulation | Published | Q1 2025 |
| Commission Implementing Regulation (EU) 2024/432 | Implementing · Regulation | Published | |
| Commission Implementing Regulation (EU) 2023/2693 | Implementing · Regulation | Published | |
| Commission Implementing Regulation (EU) 2023/2389 | Implementing · Regulation | Published | |
| Commission Implementing Regulation (EU) 2022/1467 | Implementing · Regulation | Published | |
| Commission Delegated Regulation (EU) 2015/1852 | Implementing · Regulation | Published | 05/2019 |
| Commission Delegated Regulation (EU) 2013/1421 | Implementing · Regulation | Published |
Titles link to EUR-Lex where the act has been published.
Documents
Newest first. Each opens at its source.
- Report · A7-0006/2010Parliament
- Proposal · COM(2009)0029Commission
- Proposal · COM(2018)0844Commission
- Text adopted · Directive 2011/0016Commission
- OJ C 101 20.04.2010, p. 0001Commission
- Text adopted · OJ L 064 11.03.2011, p. 0001Commission
- Report · PE430.610Parliament
- Amendments · PE430.966Parliament
- Text adopted · SP(2010)1339Parliament
- Text adopted · T7-0013/2010Parliament
Summary
GeneratedCouncil Directive 2011/16/EU governs administrative cooperation among EU member states for exchanging tax information, covering request-based, automatic, and spontaneous exchanges. It applies to most taxes but excludes VAT, customs, and excise duties. In force since 2011, it has been amended multiple times, most recently in 2025. Member states must apply its provisions from 1 January 2013.
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Sources: EP Legislative Observatory · EU Law Tracker · EUR-Lex. Record as of 14 Sept 2026. Something wrong on this page? Report an error.
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