The future of tax rulings in the EU: evaluation, confrontation and recommendations

Abstract

The legislative evolution of tax rulings in the EU includes an interaction between the European Parliament, the European Commission and the Council. Because of this interaction, it is still unclear in what direction the future of tax rulings in the EU will evolve. This briefing paper draws the attention to a few topics that could be relevant for policy discussions regarding the coordination and cooperation on tax rulings. Cooperation and coordination on advance tax rulings’ is the title of one of the conclusions and recommendations of the TAXE 1 Resolution 1 (104-115). In its response to these conclusions and recommendations on tax rulings of the TAXE 1 Committee, the European Commission refers to Recommendation A4 of the Resolution of the ECON Committee 2 regarding the request to complement the amended Directive 2011/16/EU so that automatic exchange of information on tax rulings be extended to all tax rulings and to a certain extent made public (ECON Resolution A4/ TAXE 1 Resolution 107-111).