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The European Taxpayers' Code provides a core of principles, which compiles the main existing rights and obligations that govern the relationships between taxpayers and tax administrations.

Govern the relationships between taxpayers and tax administrations As identified in its Communication of 27 June 2012, the European Commission believes that an increase in efficiency and effectiveness of the administration of tax collection is crucial. As a follow up to this Communication the Commission adopted an Action Plan on 6 December 2012.

The European Taxpayers’ Code is one of the 34 initiatives listed in the Action Plan to strengthen the fight against tax fraud and tax evasion. This action is included in one of its specific strategies: enhancing tax compliance in Member States.

European citizens and other interested parties were consulted by the Commission through an on-line consultation launched on 25 February 2013 on the experience of national taxpayers’ codes or similar instruments and the possible content of a European Taxpayers’ code.

In addition to the public consultation, all Member States were consulted on the basis of a draft of this European Taxpayers' Code, which was prepared by a group of Member States, together with the European Commission.

The European Taxpayers' Code provides a core of principles, which compiles the main existing rights and obligations that govern the relationships between taxpayers and tax administrations. Furthermore, it expects to provide European citizens with a convenient source of knowledge on the main rights and obligations they can expect when dealing with a tax administration in a Member State other than their State of residence.

The European Taxpayers’ Code is a model of behaviour for both European taxpayers and Member States’ tax administrations to follow rather than a strict template code or charter. It is a non-binding instrument.