Legal framework establising mechanisms for cooperation between tax authorities, including information exchange, mutual assistance, and recovery of tax claims. It aims to strengthen enforcement and improve the effectiveness of tax administration across borders.
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| eira:concept | eira:ArchitectureBuildingBlock |
| dct:modified | 2026-03-31 |
| dct:identifier | |
| dct:title | European legal act(s) on administrative cooperation and tax enforcement |
| dct:description | Legal framework establising mechanisms for cooperation between tax authorities, including information exchange, mutual assistance, and recovery of tax claims. It aims to strengthen enforcement and improve the effectiveness of tax administration across borders. |
| dct:publisher | EUR-Lex |
| dct:source | EIRA Team |
| skos:example | |
| eira:view | LV-Binding Power and Jurisdiction |
| eira:eifLayer | Legal |
| skos:broader | http://data.europa.eu/dr8/BindingInstrumentRequirement |
| eira:PURI | http://data.europa.eu/dr8/EuropeanLegalActsOnAdministrativeCooperationAndTaxEnforcement |