The EU encourages fair and effective taxation throughout the Single Market, with all taxes collected where they are due. We examined how the European Commission is monitoring the implementation and performance of the system for exchange of tax information, and how Member States are using the exchanged information. We found that the system has been well established, but more needs to be done in terms of monitoring, ensuring data quality and using the information received. We recommend that the Commission enhances the coverage of the EU legislative framework and develops monitoring and guidance. We also recommend that Member States make better use of the information they receive.
ECA special report pursuant to Article 287(4), second subparagraph, TFEU.