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2026/0168(CNS)COM(2026)308ECON

Administrative cooperation in the field of taxation (recast)

Proposal for a COUNCIL DIRECTIVE on administrative cooperation in the field of taxation (recast)

Stage
Commission proposal, reached 5 Oct 2026
Procedure
Directive · Consultation procedure
Rapporteur
Francisco Assis (S&D)
Lead DG
DG TAXUD
Last activity
5 Oct 2026
5 entries · record as of 12 Oct 2026

Where it stands

Latest: Referred to committee, 5 Oct 2026. Next: Feedback on adopted proposal open: EU rules on administrative cooperation - recast, closes 01 Dec 2026, 1 Dec 2026.

  1. 10 Feb 2026
    • Call for evidence closed: EU rules on administrative cooperation - recast, 60 responses · Commission
    • Public consultation closed: EU rules on administrative cooperation - recast, 30 responses · Commission
  2. 5 Oct 2026
    • Referred to committee
  1. 1 Dec 2026Scheduled
    • Feedback on adopted proposal open: EU rules on administrative cooperation - recast, closes 01 Dec 2026 · Commission
  2. 15 Feb 2027Scheduled
    • Indicative plenary sitting date · provisional
3 people

Who is on it

The Parliament's rapporteurs, shadow rapporteurs and opinion rapporteurs currently on this file.

RoleNameGroupCountryCommittee
RapporteurFrancisco AssisS&DPTECON
Shadow rapporteurAngelika WinzigEPPATECON
Shadow rapporteurManon AubryThe LeftFRECON
1 consultation

Consultations on it

The Commission's Have Your Say consultations linked to this file. Where we publish the positions filed, the title opens them here.

ConsultationFeedback deadlineFeedback received
1 Dec 202690

Summary

Generated

The EU Commission proposes recasting the Directive on Administrative Cooperation (DAC) to consolidate and simplify existing rules for tax information exchange between member states. The recast primarily affects national tax authorities, multinational enterprises, and financial institutions subject to reporting obligations.

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Sources: EP Legislative Observatory. Record as of 12 Oct 2026. Something wrong on this page? Report an error.

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