The European Commission will publish roadmaps for two initiatives on taxpayers’ rights. One will focus on the rights of individuals, the self-employed and micro-enterprises. The second initiative will aim to facilitate tax compliance, encourage Member States to improve the relationship between tax administrations and taxpayers, ensure greater transparency and develop a service-oriented, digital-first approach.

The first one of these initiatives is a legally non-binding Communication that will analyse taxpayers’ rights in the EU Single Market. It aims to increase EU taxpayer awareness of their rights under EU law in the field of taxation and ensure EU countries implement these rights. The Communication is scheduled for the third quarter of 2021.

The second one is a soft law recommendation to ensure fair taxation practices EU-wide, the Commission is recommending that EU countries simplify tax obligations and ensure taxpayers’ rights are respected. The Commission will identify and promote good administrative practices and enhance a better coordination of relevant national legislations in which taxpayers’ rights are embedded. A public consultation will be launched in the fourth quarter of 2020, and the recommendation published in the third quarter of 2021.