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es_header-menu-top-logo"><use href="#es_icon-ep-logo-w"></use></svg></div><span class="es_header-menu-top-title offset-3 col-6 text-center d-none d-md-block" aria-hidden="true"><span>European Parliament</span></span><div class="es_header-menu-top-controls col-auto col-md-3 text-right"></div></div></div></div></div></div></header><main id="website-body"><div class="container"><div class="breadcrumb"></div></div> <div class="container-fluid"><div class="mb-3"><h1 class="es_title-h1 text-break">REPORT on the proposal for a Council directive amending Directive 2011/16/EU on administrative cooperation in the field of taxation</h1><p class="text-muted m-lg-0">20.1.2025 - (<a href="https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2024&nu_doc=0497">COM(2024)0497</a> – C10‑0169/2024 – <a href="https://oeil.secure.europarl.europa.eu/oeil/popups/ficheprocedure.do?lang=en&reference=2024/0276(CNS)">2024/0276(CNS)</a>) - *</p></div><p> Committee on Economic and Monetary Affairs <br />Rapporteur: Aurore Lalucq <br />(Simplified procedure – Rule 52(1) of the Rules of Procedure) </p> <div class="doceo-ring card mb-3" lang="en"><div class="card-header bg-white"><div class="d-flex justify-content-between flex-wrap"><div>Procedure : <a href="https://oeil.secure.europarl.europa.eu/oeil/popups/ficheprocedure.do?lang=en&reference=2024/0276(CNS)">2024/0276(CNS)</a></div><div class="text-muted">Document stages in plenary</div></div></div><div class="card-body"><div class="d-block d-sm-flex mt-0 mb-2"><span class="mt-1">Document selected : </span><div class="mt-1">A10-0002/2025</div></div><div><div class="doceo-ring-steps bg-white"><div class="doceo-ring-steps-step bg-white active"><div class="doceo-ring-steps-step-content"><span class="doceo-ring-steps-step-label">Texts tabled : </span><div class="doceo-ring-steps-step-details"><div> <span class="font-weight-bold text-break">A10-0002/2025</span> </div></div></div></div><div class="doceo-ring-steps-step bg-white"><div class="doceo-ring-steps-step-content"><span class="doceo-ring-steps-step-label">Debates : </span><div class="doceo-ring-steps-step-details"><div></div></div></div></div><div class="doceo-ring-steps-step bg-white active"><div class="doceo-ring-steps-step-content"><span class="doceo-ring-steps-step-label">Votes : </span><div class="doceo-ring-steps-step-details"><div> <a href="/doceo/document/PV-10-2025-02-12-ITM-006-02_EN.html" class="text-break">PV 12/02/2025 - 6.2</a><br /> <a href="/doceo/document/CRE-10-2025-02-12-ITM-006-02_EN.html" class="text-break">CRE 12/02/2025 - 6.2</a> </div></div></div></div><div class="doceo-ring-steps-step bg-white active"><div class="doceo-ring-steps-step-content"><span class="doceo-ring-steps-step-label">Texts adopted : </span><div class="doceo-ring-steps-step-details"><div> <a href="/doceo/document/TA-10-2025-0013_EN.html" class="text-break">P10_TA(2025)0013</a> </div></div></div></div></div></div></div></div> <div class="es_links-list mb-3"><ul> <li><a class="es_smooth-scroll" href="#_section1"><svg aria-hidden="true" class="es_icon es_icon-arrow es_icon-rotate-270 mr-1"><use href="#es_icon-arrow"></use></svg><span class="t-x"><span class="text-uppercase">DRAFT EUROPEAN PARLIAMENT LEGISLATIVE RESOLUTION</span></span></a></li> <li><a class="es_smooth-scroll" href="#_section2"><svg aria-hidden="true" class="es_icon es_icon-arrow es_icon-rotate-270 mr-1"><use href="#es_icon-arrow"></use></svg><span class="t-x"><span class="text-uppercase">EXPLANATORY STATEMENT</span></span></a></li> <li><a class="es_smooth-scroll" href="#_section3"><svg aria-hidden="true" class="es_icon es_icon-arrow es_icon-rotate-270 mr-1"><use href="#es_icon-arrow"></use></svg><span class="t-x"><span class="text-uppercase">ANNEX: ENTITIES OR PERSONS</span> <span class="text-uppercase">FROM WHOM THE RAPPORTEUR HAS RECEIVED INPUT</span></span></a></li> <li><a class="es_smooth-scroll" href="#_section4"><svg aria-hidden="true" class="es_icon es_icon-arrow es_icon-rotate-270 mr-1"><use href="#es_icon-arrow"></use></svg><span class="t-x"><span class="text-uppercase">PROCEDURE – COMMITTEE RESPONSIBLE</span></span></a></li></ul></div><div> <div> <div class="red:section_MainContent"> <div class="separator separator-dotted separator-2x my-3"></div><h2 id="_section1"><span class="text-uppercase">DRAFT EUROPEAN PARLIAMENT LEGISLATIVE RESOLUTION</span></h2> <p style="margin-top:0pt; margin-bottom:0pt; widows:0; orphans:0; font-size:12pt" class="doceo-line-height-base doceo-font-size-base"><span style="font-family:'Times New Roman'; font-weight:bold" class="doceo-font-family-base doceo-font-size-base">on the proposal for a Council directive amending Directive 2011/16/EU on administrative cooperation in the field of taxation</span></p> <p style="margin-top:0pt; margin-bottom:12pt; widows:0; orphans:0; font-size:12pt" class="doceo-line-height-base doceo-font-size-base"><span style="font-family:'Times New Roman'; font-weight:bold" class="doceo-font-family-base doceo-font-size-base">(<a href="https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2024&nu_doc=0497">COM(2024)0497</a> – C10‑0169/2024 – <a href="https://oeil.secure.europarl.europa.eu/oeil/popups/ficheprocedure.do?lang=en&reference=2024/0276(CNS)">2024/0276(CNS)</a>)</span></p> <p style="margin-top:0pt; margin-bottom:0pt; widows:0; orphans:0; font-size:12pt" class="doceo-line-height-base doceo-font-size-base"><span style="font-family:'Times New Roman'; font-weight:bold" class="doceo-font-family-base doceo-font-size-base">(Special legislative procedure – consultation)</span></p> <p style="margin-top:24pt; margin-bottom:12pt; widows:0; orphans:0; font-size:12pt" class="doceo-line-height-base doceo-font-size-base"><span style="font-family:'Times New Roman'; font-style:italic" class="doceo-font-family-base doceo-font-size-base">The European Parliament</span><span style="font-family:'Times New Roman'" class="doceo-font-family-base doceo-font-size-base">,</span></p> <p style="margin-top:0pt; margin-left:28.35pt; margin-bottom:12pt; text-indent:-28.35pt; widows:0; orphans:0; font-size:12pt" class="doceo-line-height-base doceo-font-size-base"><span style="font-family:'Times New Roman'" class="doceo-font-family-base doceo-font-size-base">–</span><span style="width:22.35pt; text-indent:0pt; display:inline-block" class="doceo-font-family-base doceo-font-size-base"> </span><span style="font-family:'Times New Roman'" class="doceo-font-family-base doceo-font-size-base">having regard to the Commission proposal to the Council (<a href="https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2024&nu_doc=0497">COM(2024)0497</a>),</span></p> <p style="margin-top:0pt; margin-left:28.35pt; margin-bottom:12pt; text-indent:-28.35pt; widows:0; orphans:0; font-size:12pt" class="doceo-line-height-base doceo-font-size-base"><span style="font-family:'Times New Roman'" class="doceo-font-family-base doceo-font-size-base">–</span><span style="width:22.35pt; text-indent:0pt; display:inline-block" class="doceo-font-family-base doceo-font-size-base"> </span><span style="font-family:'Times New Roman'" class="doceo-font-family-base doceo-font-size-base">having regard to Articles 113 and 115 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C10‑0169/2024),</span></p> <p style="margin-top:0pt; margin-left:28.35pt; margin-bottom:12pt; text-indent:-28.35pt; widows:0; orphans:0; font-size:12pt" class="doceo-line-height-base doceo-font-size-base"><span style="font-family:'Times New Roman'" class="doceo-font-family-base doceo-font-size-base">–</span><span style="width:22.35pt; text-indent:0pt; display:inline-block" class="doceo-font-family-base doceo-font-size-base"> </span><span style="font-family:'Times New Roman'" class="doceo-font-family-base doceo-font-size-base">having regard to Rule 84 of its Rules of Procedure,</span></p> <p style="margin-top:0pt; margin-left:28.35pt; margin-bottom:12pt; text-indent:-28.35pt; widows:0; orphans:0; font-size:12pt" class="doceo-line-height-base doceo-font-size-base"><span style="font-family:'Times New Roman'" class="doceo-font-family-base doceo-font-size-base">–</span><span style="width:22.35pt; text-indent:0pt; display:inline-block" class="doceo-font-family-base doceo-font-size-base"> </span><span style="font-family:'Times New Roman'" class="doceo-font-family-base doceo-font-size-base">having regard to the report of the Committee on Economic and Monetary Affairs (A10-0002/2025),</span></p> <p style="margin-top:0pt; margin-left:28.35pt; margin-bottom:12pt; text-indent:-28.35pt; widows:0; orphans:0; font-size:12pt" class="doceo-line-height-base doceo-font-size-base"><span style="font-family:'Times New Roman'" class="doceo-font-family-base doceo-font-size-base">1.</span><span style="width:19.35pt; text-indent:0pt; display:inline-block" class="doceo-font-family-base doceo-font-size-base"> </span><span style="font-family:'Times New Roman'" class="doceo-font-family-base doceo-font-size-base">Approves the Commission proposal;</span></p> <p style="margin-top:0pt; margin-left:28.35pt; margin-bottom:12pt; text-indent:-28.35pt; widows:0; orphans:0; font-size:12pt" class="doceo-line-height-base doceo-font-size-base"><span style="font-family:'Times New Roman'" class="doceo-font-family-base doceo-font-size-base">2.</span><span style="width:19.35pt; text-indent:0pt; display:inline-block" class="doceo-font-family-base doceo-font-size-base"> </span><span style="font-family:'Times New Roman'" class="doceo-font-family-base doceo-font-size-base">Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament;</span></p> <p style="margin-top:0pt; margin-left:28.35pt; margin-bottom:12pt; text-indent:-28.35pt; widows:0; orphans:0; font-size:12pt" class="doceo-line-height-base doceo-font-size-base"><span style="font-family:'Times New Roman'" class="doceo-font-family-base doceo-font-size-base">3.</span><span style="width:19.35pt; text-indent:0pt; display:inline-block" class="doceo-font-family-base doceo-font-size-base"> </span><span style="font-family:'Times New Roman'" class="doceo-font-family-base doceo-font-size-base">Asks the Council to consult Parliament again if it intends to substantially amend the text approved by Parliament;</span></p> <p style="margin-top:0pt; margin-left:28.35pt; margin-bottom:12pt; text-indent:-28.35pt; widows:0; orphans:0; font-size:12pt" class="doceo-line-height-base doceo-font-size-base"><span style="font-family:'Times New Roman'" class="doceo-font-family-base doceo-font-size-base">4.</span><span style="width:19.35pt; text-indent:0pt; display:inline-block" class="doceo-font-family-base doceo-font-size-base"> </span><span style="font-family:'Times New Roman'" class="doceo-font-family-base doceo-font-size-base">Instructs its President to forward its position to the Council, the Commission and the national parliaments.</span></p> </div> </div> <br /> <div class="red:section_MainContent_Second"> <div class="separator separator-dotted separator-2x my-3"></div><h2 id="_section2"><span class="text-uppercase">EXPLANATORY STATEMENT</span></h2> <p style="margin-top:0pt; margin-bottom:12pt; widows:0; orphans:0; font-size:12pt" class="doceo-line-height-base doceo-font-size-base"><span style="font-family:'Times New Roman'" class="doceo-font-family-base doceo-font-size-base">On 7 November 2024, the Council consulted the Parliament on a proposal for a Council Directive amending Directive 2011/16/EU on administrative cooperation in the field of taxation</span><a id="_ftnref1"></a><a href="#_ftn1" class="es_smooth-scroll mr-1" aria-label="Go to footnote [1]"><span class="doceo-font-family-base doceo-font-size-base">[1]</span></a><span style="font-family:'Times New Roman'" class="doceo-font-family-base doceo-font-size-base"> (DAC9).</span></p> <p style="margin-top:0pt; margin-bottom:12pt; widows:0; orphans:0; font-size:12pt" class="doceo-line-height-base doceo-font-size-base"><span style="font-family:'Times New Roman'" class="doceo-font-family-base doceo-font-size-base">The DAC9 proposal is closely linked with the 2022 Pillar 2 Directive, which aims to ensure a global minimum level of taxation for multinational enterprise groups (MNEs) and large-scale domestic groups in the EU. </span></p> <p style="margin-top:0pt; margin-bottom:12pt; widows:0; orphans:0; font-size:12pt" class="doceo-line-height-base doceo-font-size-base"><span style="font-family:'Times New Roman'" class="doceo-font-family-base doceo-font-size-base">The proposal aims at simplifying the filing process and reduce the administrative burden for MNEs with a view to their reporting obligations under the Pillar 2 Directive. For this purpose, it sets up a system for authorities to exchange information with each other and introduces a standard form, in line with that developed by the OECD/G20 Inclusive Framework, which MNEs and large-scale domestic groups (LSDGs) will have to use to report certain tax-related information. These two elements are pre-requisites under Article 44 of the Pillar 2 Directive to apply the simplified rules for reporting obligations, which allows for a central filing by a designated entity on behalf of the entire group as opposed to individual filings by each constituent entity. </span></p> <p style="margin-top:0pt; margin-bottom:12pt; widows:0; orphans:0; font-size:12pt" class="doceo-line-height-base doceo-font-size-base"><span style="font-family:'Times New Roman'" class="doceo-font-family-base doceo-font-size-base">Without the DAC9 proposal, each company that forms part of an MNE would have to file a top-up tax information return in the country where it is based, which can be time‑consuming and complicated. </span></p> <p style="margin-top:0pt; margin-bottom:12pt; widows:0; orphans:0; font-size:12pt" class="doceo-line-height-base doceo-font-size-base"><span style="font-family:'Times New Roman'" class="doceo-font-family-base doceo-font-size-base">A swift adoption by the Council of this proposal is essential in order to ensure that the simplified rules for reporting obligations apply in time for the first reporting, which is due to take place by 30 June 2026. The Directive is expected to bring significant reductions of administrative burden, given that the central filing will only concern approximately 4,000 entities, as opposed to around 180,000 who would be required to do an individual filing in the absence of the Directive. DAC 9 is also a tool to guarantee a smoother implementation of Pillar II but will require time to be implemented. Further delays would not help in delivering Pillar II on time.</span></p> <p style="margin-top:0pt; margin-bottom:12pt; widows:0; orphans:0; font-size:12pt" class="doceo-line-height-base doceo-font-size-base"><span style="font-family:'Times New Roman'" class="doceo-font-family-base doceo-font-size-base">In view of the technical nature of the proposal and the urgency of adopting the proposal, your rapporteur proposes that Parliament approves the proposal without amendments pursuant to a simplified procedure without amendments (rule 52).</span></p> </div> <br /> <div class="red:section_MainContent_Second"> <div style="-aw-headerfooter-type:linked; clear:both"> <p style="margin-top:0pt; margin-bottom:0pt; widows:0; orphans:0; font-size:12pt" class="doceo-line-height-base doceo-font-size-base"><span style="font-family:'Times New Roman'; -aw-import:ignore" class="doceo-font-family-base doceo-font-size-base"> </span></p> </div> <p style="margin-top:0pt; margin-bottom:0pt; font-size:12pt" class="doceo-line-height-base doceo-font-size-base"><span style="font-family:'Times New Roman'; -aw-import:ignore" class="doceo-font-family-base doceo-font-size-base"> </span></p> <div class="separator separator-dotted separator-2x my-3"></div><h2 id="_section3"><span class="text-uppercase">ANNEX: ENTITIES OR PERSONS</span> <span class="text-uppercase">FROM WHOM THE RAPPORTEUR HAS RECEIVED INPUT</span></h2> <p style="margin-top:0pt; margin-bottom:12pt; widows:0; orphans:0; font-size:12pt" class="doceo-line-height-base doceo-font-size-base"><span style="font-family:'Times New Roman'" class="doceo-font-family-base doceo-font-size-base">The rapporteur declares under her exclusive responsibility that she did not receive input from any entity or person to be mentioned in this Annex pursuant to Article 8 of Annex I to the Rules of Procedure.</span></p> <p style="margin-top:0pt; margin-bottom:0pt; widows:0; orphans:0; font-size:12pt" class="doceo-line-height-base doceo-font-size-base"><br /></p> <div class="separator separator-dotted separator-2x my-3"></div><h2 id="_section4"><span class="text-uppercase">PROCEDURE – COMMITTEE RESPONSIBLE</span></h2> <div class="table-responsive"><table class="table-borderless mw-100" style="border:1pt solid #000000; border-collapse:collapse"> <tr> <td style="width:176.35pt; border-right:1pt solid #000000; border-bottom:1pt solid #000000; padding:3.45pt; vertical-align:top"><p style="margin-top:0pt; margin-bottom:0pt; widows:0; orphans:0; font-size:10pt" class="doceo-line-height-base doceo-font-size-base"><span style="font-family:'Times New Roman'; font-weight:bold" class="doceo-font-family-base doceo-font-size-base">Title</span></p> </td> <td colspan="4" style="width:289.7pt; border-bottom:1pt solid #000000; padding:3.45pt 3.45pt 3.45pt 3.95pt; vertical-align:top"><p style="margin-top:0pt; margin-bottom:0pt; widows:0; orphans:0; font-size:10pt" class="doceo-line-height-base doceo-font-size-base"><span style="font-family:'Times New Roman'" class="doceo-font-family-base doceo-font-size-base">Administrative cooperation in the field of taxation</span></p> </td> </tr> <tr> <td style="width:176.35pt; border-right:1pt solid #000000; border-bottom:1pt solid #000000; padding:3.95pt 3.45pt 3.45pt; vertical-align:top"><p style="margin-top:0pt; margin-bottom:0pt; widows:0; orphans:0; font-size:10pt" class="doceo-line-height-base doceo-font-size-base"><span style="font-family:'Times New Roman'; font-weight:bold" class="doceo-font-family-base doceo-font-size-base">References</span></p> </td> <td colspan="4" style="width:289.7pt; border-bottom:1pt solid #000000; padding:3.95pt 3.45pt 3.45pt 3.95pt; vertical-align:top"><p style="margin-top:0pt; margin-bottom:0pt; widows:0; orphans:0; font-size:10pt" class="doceo-line-height-base doceo-font-size-base"><span style="font-family:'Times New Roman'" class="doceo-font-family-base doceo-font-size-base"><a href="https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2024&nu_doc=0497">COM(2024)0497</a> – C10-0169/2024 – <a href="https://oeil.secure.europarl.europa.eu/oeil/popups/ficheprocedure.do?lang=en&reference=2024/0276(CNS)">2024/0276(CNS)</a></span></p> </td> </tr> <tr> <td style="width:176.35pt; border-top:1pt solid #000000; border-right:1pt solid #000000; border-bottom:1pt solid #000000; padding:3.45pt; vertical-align:top"><p style="margin-top:0pt; margin-bottom:0pt; widows:0; orphans:0; font-size:10pt" class="doceo-line-height-base doceo-font-size-base"><span style="font-family:'Times New Roman'; font-weight:bold" class="doceo-font-family-base doceo-font-size-base">Date Parliament was consulted</span></p> </td> <td style="width:68.6pt; border-top:1pt solid #000000; border-bottom:1pt solid #000000; padding:3.45pt 3.95pt; vertical-align:top"><p style="margin-top:0pt; margin-bottom:0pt; widows:0; orphans:0; font-size:10pt" class="doceo-line-height-base doceo-font-size-base"><span style="font-family:'Times New Roman'" class="doceo-font-family-base doceo-font-size-base">7.11.2024</span></p> </td> <td style="width:65.8pt; border-top:1pt solid #000000; border-bottom:1pt solid #000000; padding:3.45pt 3.95pt; vertical-align:top"><p style="margin-top:0pt; margin-bottom:0pt; widows:0; orphans:0; font-size:12pt" class="doceo-line-height-base doceo-font-size-base"><span style="font-family:sans-serif; -aw-import:ignore" class="doceo-font-family-base doceo-font-size-base"> </span></p> </td> <td style="width:65.8pt; border-top:1pt solid #000000; border-bottom:1pt solid #000000; padding:3.45pt 3.95pt; vertical-align:top"><p style="margin-top:0pt; margin-bottom:0pt; widows:0; orphans:0; font-size:12pt" class="doceo-line-height-base doceo-font-size-base"><span style="font-family:sans-serif; -aw-import:ignore" class="doceo-font-family-base doceo-font-size-base"> </span></p> </td> <td style="width:65.8pt; border-top:1pt solid #000000; border-bottom:1pt solid #000000; padding:3.45pt 3.45pt 3.45pt 3.95pt; vertical-align:top"><p style="margin-top:0pt; margin-bottom:0pt; widows:0; orphans:0; font-size:12pt" class="doceo-line-height-base doceo-font-size-base"><span style="font-family:sans-serif; -aw-import:ignore" class="doceo-font-family-base doceo-font-size-base"> </span></p> </td> </tr> <tr> <td style="width:176.35pt; border-right:1pt solid #000000; border-bottom:1pt solid #000000; padding:3.95pt 3.45pt 3.45pt; vertical-align:top"><p style="margin-top:0pt; margin-bottom:0pt; widows:0; orphans:0; font-size:10pt" class="doceo-line-height-base doceo-font-size-base"><span style="font-family:'Times New Roman'; font-weight:bold" class="doceo-font-family-base doceo-font-size-base">Committee(s) responsible</span></p> </td> <td style="width:68.6pt; border-bottom:1pt solid #000000; padding:3.95pt 3.95pt 3.45pt; vertical-align:top"><p style="margin-top:0pt; margin-bottom:0pt; widows:0; orphans:0; font-size:10pt" class="doceo-line-height-base doceo-font-size-base"><span style="font-family:'Times New Roman'" class="doceo-font-family-base doceo-font-size-base">ECON</span></p> </td> <td style="width:65.8pt; border-bottom:1pt solid #000000; padding:3.95pt 3.95pt 3.45pt; vertical-align:top"><p style="margin-top:0pt; margin-bottom:0pt; widows:0; orphans:0; font-size:12pt" class="doceo-line-height-base doceo-font-size-base"><span style="font-family:sans-serif; -aw-import:ignore" class="doceo-font-family-base doceo-font-size-base"> </span></p> </td> <td style="width:65.8pt; border-bottom:1pt solid #000000; padding:3.95pt 3.95pt 3.45pt; vertical-align:top"><p style="margin-top:0pt; margin-bottom:0pt; widows:0; orphans:0; font-size:12pt" class="doceo-line-height-base doceo-font-size-base"><span style="font-family:sans-serif; -aw-import:ignore" class="doceo-font-family-base doceo-font-size-base"> </span></p> </td> <td style="width:65.8pt; border-bottom:1pt solid #000000; padding:3.95pt 3.45pt 3.45pt 3.95pt; vertical-align:top"><p style="margin-top:0pt; margin-bottom:0pt; widows:0; orphans:0; font-size:12pt" class="doceo-line-height-base doceo-font-size-base"><span style="font-family:sans-serif; -aw-import:ignore" class="doceo-font-family-base doceo-font-size-base"> </span></p> </td> </tr> <tr> <td style="width:176.35pt; border-top:1pt solid #000000; border-right:1pt solid #000000; border-bottom:1pt solid #000000; padding:3.45pt; vertical-align:top"><p style="margin-top:0pt; margin-bottom:0pt; widows:0; orphans:0; font-size:10pt" class="doceo-line-height-base doceo-font-size-base"><span style="font-family:'Times New Roman'; font-weight:bold" class="doceo-font-family-base doceo-font-size-base">Rapporteurs</span></p> <p style="margin-top:0pt; margin-bottom:0pt; widows:0; orphans:0; font-size:10pt" class="doceo-line-height-base doceo-font-size-base"><span style="font-family:'Times New Roman'" class="doceo-font-family-base doceo-font-size-base"> Date appointed</span></p> </td> <td style="width:68.6pt; border-top:1pt solid #000000; border-bottom:1pt solid #000000; padding:3.45pt 3.95pt; vertical-align:top"><p style="margin-top:0pt; margin-bottom:0pt; widows:0; orphans:0; font-size:10pt" class="doceo-line-height-base doceo-font-size-base"><span style="font-family:'Times New Roman'" class="doceo-font-family-base doceo-font-size-base">Aurore Lalucq</span></p> <p style="margin-top:0pt; margin-bottom:0pt; widows:0; orphans:0; font-size:10pt" class="doceo-line-height-base doceo-font-size-base"><span style="font-family:'Times New Roman'" class="doceo-font-family-base doceo-font-size-base">19.11.2024</span></p> </td> <td style="width:65.8pt; border-top:1pt solid #000000; border-bottom:1pt solid #000000; padding:3.45pt 3.95pt; vertical-align:top"><p style="margin-top:0pt; margin-bottom:0pt; widows:0; orphans:0; font-size:12pt" class="doceo-line-height-base doceo-font-size-base"><span style="font-family:sans-serif; -aw-import:ignore" class="doceo-font-family-base doceo-font-size-base"> </span></p> </td> <td style="width:65.8pt; border-top:1pt solid #000000; border-bottom:1pt solid #000000; padding:3.45pt 3.95pt; vertical-align:top"><p style="margin-top:0pt; margin-bottom:0pt; widows:0; orphans:0; font-size:12pt" class="doceo-line-height-base doceo-font-size-base"><span style="font-family:sans-serif; -aw-import:ignore" class="doceo-font-family-base doceo-font-size-base"> </span></p> </td> <td style="width:65.8pt; border-top:1pt solid #000000; border-bottom:1pt solid #000000; padding:3.45pt 3.45pt 3.45pt 3.95pt; vertical-align:top"><p style="margin-top:0pt; margin-bottom:0pt; widows:0; orphans:0; font-size:12pt" class="doceo-line-height-base doceo-font-size-base"><span style="font-family:sans-serif; -aw-import:ignore" class="doceo-font-family-base doceo-font-size-base"> </span></p> </td> </tr> <tr> <td style="width:176.35pt; border-top:1pt solid #000000; border-right:1pt solid #000000; border-bottom:1pt solid #000000; padding:3.45pt; vertical-align:top"><p style="margin-top:0pt; margin-bottom:0pt; widows:0; orphans:0; font-size:10pt" class="doceo-line-height-base doceo-font-size-base"><span style="font-family:'Times New Roman'; font-weight:bold" class="doceo-font-family-base doceo-font-size-base">Simplified procedure - date of decision</span></p> </td> <td colspan="4" style="width:289.7pt; border-top:1pt solid #000000; border-bottom:1pt solid #000000; padding:3.45pt 3.45pt 3.45pt 3.95pt; vertical-align:top"><p style="margin-top:0pt; margin-bottom:0pt; widows:0; orphans:0; font-size:10pt" class="doceo-line-height-base doceo-font-size-base"><span style="font-family:'Times New Roman'" class="doceo-font-family-base doceo-font-size-base">16.1.2025</span></p> </td> </tr> <tr> <td style="width:176.35pt; border-top:1pt solid #000000; border-right:1pt solid #000000; border-bottom:1pt solid #000000; padding:3.45pt; vertical-align:top"><p style="margin-top:0pt; margin-bottom:0pt; widows:0; orphans:0; font-size:10pt" class="doceo-line-height-base doceo-font-size-base"><span style="font-family:'Times New Roman'; font-weight:bold" class="doceo-font-family-base doceo-font-size-base">Discussed in committee</span></p> </td> <td style="width:68.6pt; border-top:1pt solid #000000; border-bottom:1pt solid #000000; padding:3.45pt 3.95pt; vertical-align:top"><p style="margin-top:0pt; margin-bottom:0pt; widows:0; orphans:0; font-size:10pt" class="doceo-line-height-base doceo-font-size-base"><span style="font-family:'Times New Roman'" class="doceo-font-family-base doceo-font-size-base">16.1.2025</span></p> </td> <td style="width:65.8pt; border-top:1pt solid #000000; border-bottom:1pt solid #000000; padding:3.45pt 3.95pt; vertical-align:top"><p style="margin-top:0pt; margin-bottom:0pt; widows:0; orphans:0; font-size:12pt" class="doceo-line-height-base doceo-font-size-base"><span style="font-family:sans-serif; -aw-import:ignore" class="doceo-font-family-base doceo-font-size-base"> </span></p> </td> <td style="width:65.8pt; border-top:1pt solid #000000; border-bottom:1pt solid #000000; padding:3.45pt 3.95pt; vertical-align:top"><p style="margin-top:0pt; margin-bottom:0pt; widows:0; orphans:0; font-size:12pt" class="doceo-line-height-base doceo-font-size-base"><span style="font-family:sans-serif; -aw-import:ignore" class="doceo-font-family-base doceo-font-size-base"> </span></p> </td> <td style="width:65.8pt; border-top:1pt solid #000000; border-bottom:1pt solid #000000; padding:3.45pt 3.45pt 3.45pt 3.95pt; vertical-align:top"><p style="margin-top:0pt; margin-bottom:0pt; widows:0; orphans:0; font-size:12pt" class="doceo-line-height-base doceo-font-size-base"><span style="font-family:sans-serif; -aw-import:ignore" class="doceo-font-family-base doceo-font-size-base"> </span></p> </td> </tr> <tr> <td style="width:176.35pt; border-right:1pt solid #000000; border-bottom:1pt solid #000000; padding:3.95pt 3.45pt 3.45pt; vertical-align:top"><p style="margin-top:0pt; margin-bottom:0pt; widows:0; orphans:0; font-size:10pt" class="doceo-line-height-base doceo-font-size-base"><span style="font-family:'Times New Roman'; font-weight:bold" class="doceo-font-family-base doceo-font-size-base">Date adopted</span></p> </td> <td style="width:68.6pt; border-bottom:1pt solid #000000; padding:3.95pt 3.95pt 3.45pt; vertical-align:top"><p style="margin-top:0pt; margin-bottom:0pt; widows:0; orphans:0; font-size:10pt" class="doceo-line-height-base doceo-font-size-base"><span style="font-family:'Times New Roman'" class="doceo-font-family-base doceo-font-size-base">16.1.2025</span></p> </td> <td style="width:65.8pt; border-bottom:1pt solid #000000; padding:3.95pt 3.95pt 3.45pt; vertical-align:top"><p style="margin-top:0pt; margin-bottom:0pt; widows:0; orphans:0; font-size:12pt" class="doceo-line-height-base doceo-font-size-base"><span style="font-family:sans-serif; -aw-import:ignore" class="doceo-font-family-base doceo-font-size-base"> </span></p> </td> <td style="width:65.8pt; border-bottom:1pt solid #000000; padding:3.95pt 3.95pt 3.45pt; vertical-align:top"><p style="margin-top:0pt; margin-bottom:0pt; widows:0; orphans:0; font-size:12pt" class="doceo-line-height-base doceo-font-size-base"><span style="font-family:sans-serif; -aw-import:ignore" class="doceo-font-family-base doceo-font-size-base"> </span></p> </td> <td style="width:65.8pt; border-bottom:1pt solid #000000; padding:3.95pt 3.45pt 3.45pt 3.95pt; vertical-align:top"><p style="margin-top:0pt; margin-bottom:0pt; widows:0; orphans:0; font-size:12pt" class="doceo-line-height-base doceo-font-size-base"><span style="font-family:sans-serif; -aw-import:ignore" class="doceo-font-family-base doceo-font-size-base"> </span></p> </td> </tr> <tr> <td style="width:176.35pt; border-top:1pt solid #000000; border-right:1pt solid #000000; padding:3.45pt; vertical-align:top"><p style="margin-top:0pt; margin-bottom:0pt; widows:0; orphans:0; font-size:10pt" class="doceo-line-height-base doceo-font-size-base"><span style="font-family:'Times New Roman'; font-weight:bold" class="doceo-font-family-base doceo-font-size-base">Date tabled</span></p> </td> <td colspan="4" style="width:289.7pt; border-top:1pt solid #000000; padding:3.45pt 3.45pt 3.45pt 3.95pt; vertical-align:top"><p style="margin-top:0pt; margin-bottom:0pt; widows:0; orphans:0; font-size:10pt" class="doceo-line-height-base doceo-font-size-base"><span style="font-family:'Times New Roman'" class="doceo-font-family-base doceo-font-size-base">20.1.2025</span></p> </td> </tr> </table></div> <p style="margin-top:0pt; margin-bottom:0pt; widows:0; orphans:0; font-size:12pt" class="doceo-line-height-base doceo-font-size-base"><span style="font-family:'Times New Roman'; -aw-import:ignore" class="doceo-font-family-base doceo-font-size-base"> </span></p> <p style="margin-top:0pt; margin-bottom:0pt; widows:0; orphans:0; font-size:12pt" class="doceo-line-height-base doceo-font-size-base"><span style="-aw-bookmark-end:ProcPageRR" class="doceo-font-family-base doceo-font-size-base"></span><span style="font-family:'Times New Roman'; -aw-import:ignore" class="doceo-font-family-base doceo-font-size-base"> </span></p> <span style="-aw-bookmark-end:FootprintPageRR" class="doceo-font-family-base doceo-font-size-base"></span> </div> </div><div class="separator separator-dotted my-3"></div><ul class="list-unstyled mb-3"><li class="text-break"> <a href="#_ftnref1" id="_ftn1" class="es_smooth-scroll mr-1" aria-label="Go back to reference for footnote [1]">[1]</a> <a href="https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A52024PC0497&qid=1732022680547" style="text-decoration:none">28.10.2024 COM(2024)0497</a> Proposal for a COUNCIL DIRECTIVE Directive amending Directive 2011/16/EU on administrative cooperation in the field of taxation. </li></ul></div><div class="container-fluid"><div class="separator separator-dotted my-2"></div><div class="d-block d-sm-flex justify-content-between small mb-3"><span class="text-muted">Last updated: 29 January 2025</span><div><span><a href="/legal-notice/en">Legal notice</a> - <a href="/privacy-policy/en">Privacy policy</a></span></div></div></div></main><script id="evostrap" type="module" src="/commonFrontResources/evostrap/7.0.0/lib/dist/js/evostrap.js"></script><script src="/commonFrontResources/evostrap-doceo/2.0.0/dist/js/doceo.js"></script></body></html>