This initiative aims to increase EU taxpayers’ awareness of their rights under EU law in the field of taxation, and ensure EU countries respect and implement them.
It will:
- help taxpayers comply with their tax obligations
- highlight the rights of taxpayers who engage in cross-border activities
- improve legal certainty for taxpayers.
To this end, the Commission will analyse taxpayers’ rights in the EU single market, specifically those of individuals, the self-employed and micro-businesses.
Source ec.europa.eu
