An efficient tax recovery ensures that all taxpayers are paying their fair share of taxes.
The EU has developed the world's strongest framework for international tax recovery assistance.
Most tax debts are collected timely through spontaneous payment by the debtor. If taxes are not paid in due time, national tax administrations can resort to a range of powers to recover them.
However, tax debtors or recoverable assets belonging to debtors may be within the jurisdiction of another Member State.
Therefore, the EU framework for recovery assistance between tax authorities of different States is an essential tool to recover tax claims in cross border situations. It helps ensure that tax debtors do not successfully evade their tax payment obligations.
The success of international recovery assistance depends on the efficiency of national tax enforcement measures. Thus the European Commission supports the Member States' actions to organise an efficient and effective collection and recovery of taxes.
Several projects are managed by the EU Tax Collection Platform.
The recovery of taxes which remain unpaid is an important element of a fair taxation system and it contributes to the fight against tax fraud in the EU internal market.
Therefore, the EU and its Member States cooperate to improve the efficiency and effectiveness of the national tax collection systems within each Member State.
The research projects of the EU Tax Collection Platform allow to exchange views on tax collection problems and needs and to provide best practice recommendations to the Member States.
Presentations of its activities can be found in the Newsletter "EU & International Tax Collection News", which also provides Information on EU and international developments in the field of tax collection and enforcement.
Moreover, tax fraud does not stop at the borders of the EU. The European Commission contributes to organising international recovery assistance with non-EU countries.