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A 'European Taxpayer's Code'

Title
Consultation on a 'European Taxpayer's Code' [short-name: TPCODE]
Policy fields

Taxation

Target groups
All citizens and organisations are welcome to contribute to this consultation. Contributions are particularly sought from individual citizens, businesses, tax practitioners, academics, intergovernmental, non-governmental and business organisations, tax administrations.
Period of consultation
From 25.02.2013 to 17.05.2013
Objective of the consultation

The Commission adopted on 27th June 2012 a Communication on the fight against tax fraud and tax evasion. An Action Plan which details concrete proposals to strengthen the fight against tax fraud and tax evasion was adopted on 6th December 2012.

One of the 34 measures contained in the Action Plan is the development of a European Taxpayer's Code which is described as follows (action 17):

"In order to improve tax compliance, the Commission will compile good administrative practices in Member States to develop a taxpayer's code setting out best practices for enhancing cooperation, trust and confidence between tax administrations and taxpayers, for ensuring greater transparency on the rights and obligations of taxpayers and encouraging a service-oriented approach.

The Commission will launch a public consultation on this at the beginning of 2013. By improving relations between taxpayers and tax administrations, enhancing transparency of tax rules, reducing the risk of mistakes with potentially severe consequences for taxpayers and encouraging tax compliance, encouraging Member States' administrations to apply a taxpayer's code will help to contribute to more effective tax collection."

The Commission services are launching this public consultation in order to collect the opinions of all interested stakeholders on the development of a European Taxpayer's Code. The questions first aim at assessing the knowledge about and the concrete experience with national taxpayer's codes (when they exist). Stakeholders are then invited to give their views on the general and procedural principles to be considered in the context of the development of a European Taxpayer's Code. Finally, contributions are asked on additional topics which could be seen as a natural extension of the fundamental principles, rights and obligations of a Taxpayer's Code.

The views expressed by the contributors will be used by Commission services to identify the appropriate content of a European Taxpayer's Code and develop the appropriate policy response. The contributions may also be used in the preparation of possible impact assessments in relation to the Action Plan and more generally the policy area concerned.

How to submit your contribution

We welcome contributions from citizens, organisations and public authorities. Please click here  to submit your contribution.

Received contributions will be published on the Internet. It is important to read the specific privacy statement attached to this consultation for information on how your personal data and contribution will be dealt with.

Please ensure that with the exception of Part III of the questionnaire where your contact details are included your contribution includes no name or personal data either from you or any other person. Otherwise your contribution will not be published nor will, in principle, its content be taken into account.

View the consultation document and questionnaire
Consultation paperpdf(161 kB) Choose translations of the previous link 
View the questionnaire
Questionnaire
Reference documents and other, related consultations

COM(2012)351pdf Choose translations of the previous link  : Communication from the Commission to the European Parliament and the Council on concrete ways to reinforce the fight against tax fraud and tax evasion including in relation to third countries.

COM(2012)722pdf Choose translations of the previous link  : Communication from the Commission to the European Parliament and the Council including an Action Plan to strengthen the fight against tax fraud and tax evasion.

Contact details
responsible service

Directorate-General for Taxation and Customs Union (Unit D2)

e-mailTAXUD-D2-tpcode@ec.europa.eu
postal address

European Commission
Directorate-General for Taxation and Customs Union
Direct Tax Policy & Cooperation - Unit TAXUD.D.2
B-1049 Brussels

Number of responses received to this consultation

110 responses were taken into account (amongst them 104 with autorisation to publish)

View the contributions
Contributions.
Results of consultation and next steps

Report

 

Protection of personal dataSpecific privacy statementpdf(82 kB) Choose translations of the previous link 

 

 

"How to submit your contribution" in respect of organisations

In the interests of transparency, organisations (including, for example, NGOs, trade associations and  commercial enterprises) are invited to provide the public with relevant information about themselves by registering in the Interest Representative Register and subscribing to its Code of Conduct

If you are a Registered organisation, please indicate the name and address of your organisation and your Register ID number on the first page of your contribution. Your contribution will then be considered as representing the views of your organisation.
Submit your contribution.

If your organisation is not registered, you have the opportunity to Register now.
Then return to this page to submit your contribution as a Registered organisation.

Responses from organisations not registered will be published separately.
Non-registered organisations, please submit your contributions here.

The Commission asks organisations who wish to submit comments in the context of public consultations to provide the Commission and the public at large with information about whom and what they represent. If an organisation decides not to provide this information, it is the Commission's stated policy to list the contribution as part of the individual contributions. (Consultation Standards, see COM (2002) 704, and Communication on ETI Follow-up, see COM (2007) 127 of 21/03/2007)