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2020/0148(CNS)COM(2020)314

DAC Administrative Cooperation in Taxation Directive Amendment

Proposal for a COUNCIL DIRECTIVE amending Directive 2011/16/EU on administrative cooperation in the field of taxation

Stage
In force, reached 25 Mar 2021
In force
In force since 14 Apr 2021 · CELEX 32021L0514
Transposition deadline
31 Dec 2022
Procedure
Directive · Consultation procedure
Last activity
14 Apr 2021
81 amendments

Amendments

Tabled on 3 Mar 2021. The texts are in the amendment documents below.

By committee

  • ECON76

Covers 76 of the 81 amendments.

By article

  • Annex I7
  • Article 1 – paragraph 1 – point 64
  • Article 1 – paragraph 1 – point 103
  • Article 1 – paragraph 1 – point 183
  • Article 1 – paragraph 1 – point 4 – point a3
  • Article 1 – paragraph 1 – point 19 – point b2
  • Article 1 – paragraph 1 – point 22
  • Recital 152
  • Recital 32
  • Article 1 – paragraph 1 – point 1 a (new)1
Show 20 more provisions
  • Article 1 – paragraph 1 – point 1 b (new)1
  • Article 1 – paragraph 1 – point 1 – point a1
  • Article 1 – paragraph 1 – point 12 – point a1
  • Article 1 – paragraph 1 – point 12 – point b1
  • Article 1 – paragraph 1 – point 12 – point b a (new)1
  • Article 1 – paragraph 1 – point 13 a (new)1
  • Article 1 – paragraph 1 – point 151
  • Article 1 – paragraph 1 – point 171
  • Article 1 – paragraph 1 – point 17 a (new)1
  • Article 1 – paragraph 1 – point 17 b (new)1
  • Article 1 – paragraph 1 – point 201
  • Article 1 – paragraph 1 – point 20 a (new)1
  • Article 1 – paragraph 1 – point 3 a (new)1
  • Article 1 – paragraph 1 – point 3 b (new)1
  • Article 1 – paragraph 1 – point 4 – point a a (new)1
  • Article 1 – paragraph 1 – point 4 – point b a (new)1
  • Article 1 – paragraph 1 – point 5 a (new)1
  • Article 1 – paragraph 1 – point 5 b (new)1
  • Article 1 – paragraph 1 – point 5 – point -a (new)1
  • Article 1 – paragraph 1 – point 5 – point -a a (new)1

Covers 49 of the 81 amendments.

1 act

Delegated and implementing acts beneath it

By status: 1 published.

ActKindStatusAdoption
Commission Implementing Regulation (EU) 2023/823Implementing · RegulationPublishedQ4 2022

Titles link to EUR-Lex where the act has been published.

9 documents

Documents

Newest first. Each opens at its source.

Summary

Generated

The Council adopted amendments to the EU administrative cooperation directive (DAC) requiring digital platform operators to automatically report seller income data to national tax authorities. This affects platform companies, online sellers, and tax administrations across Member States.

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Sources: EP Legislative Observatory · EU Law Tracker · EUR-Lex. Record as of 30 Sept 2026. Something wrong on this page? Report an error.

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