Proposal for a COUNCIL REGULATION amending Regulation (EU) No 904/2010 as regards the certified taxable person

Scrutiny details

Subsidiarity deadline: 30/01/2018
Scrutiny Information

Scrutiny date: 02/03/2018

Subsidiarity Concern:

No Important information to exchange

No Veto

Information on parliamentary scrutiny

Referred to Committees on:

European Union Questions


Legal Affairs

Lisbon Treaty procedures
  Political Dialogue

02/03/2018 | Scrutiny results - COM20170706

The Bundesrat welcomes the Commission's initiative to reform the regulation on administrative cooperation and combating fraud in the field of value added tax. Due to the importance of measures against cross-border VAT fraud, a reform of the regulation is inevitable. Regarding the access to data and the enlargement of international cooperation, the regulation has to ensure, by means of tax secrecy, the protection of personal data and business secrets emerging in the taxation process. If the expansion of Eurofisc's competences is necessary for an improvement of combating international fraud, this process has to be in accordance with Article 4 No. 7 GDPR. In the Bundesrat's opinion, for lack of competence, data cannot be exchanged with the European Anti Fraud Office (OLAF) in cases of VAT fraud. Furthermore, the Bundesrat is skeptical towards the exchange of data with Europol in this regard. Transferring competences to an examination committee according to Article 58 para. 2 of the proposal could be contrary to the necessity of a legal basis for the interference with fundamental rights. In addition, in the Bundesrat's view, the second sentence in Art. 55 para. 5 of the Commission's proposal, limiting the rights of concerned persons, lacks legal precision.

Contact points for EU matters

IPEX Correspondents:
Phone: +49 (0) 301 891 00 471  Email Mr. Michael Hoessl
Contact | Legal Notice | v2.3