The European Commission has launched an initiative to evaluate the application of the administrative cooperation framework in the field of VAT. The evaluation will look at how the framework for administrative cooperation on VAT and the fight against VAT fraud has been applied between 2014 and the present.
As part of the evaluation, the Commission is consulting directly with the main relevant targeted stakeholders – the tax and customs authorities in all Member States. The feedback period will run until 25 July 2022.