In its Action Plan for Fair and Simple Taxation Supporting the Recovery Strategy the Commission announced for 2021 a Communication taking stock of taxpayers’ existing rights under EU law together with a Recommendation to Member States to improve the situation of tax payers and to simplify tax obligations. This public consultation is designed to collect information on direct tax (mainly Personal Income Tax) related problems that citizens currently face when they exercise their freedoms for cross-border activities. This could be the case if, for example, they work or buy property in, or move to, EU Member States other than their country of residence. The public consultation also aims at collecting information on certain indirect tax (VAT) issues especially affecting SMEs. The results will feed into the Recommendation which is scheduled for the 3rd quarter of 2021.
Source ec.europa.eu
