The european strategy to prevent tax fraud and evasion: the eu commission action plan and its main implications

Abstract

This paper explains the main measures contained in the Action Plan to combat fraud and tax evasion released by the Commission on December 6, 2012. This EU Plan, revealing a genuine European strategy to combat fraud and international tax evasion, constitutes basically a package of 34 measures to be implemented both at Community and national level by the EU Member States with regard to the intra-EU operations as well transactions with third countries.

The measures contained in the Action Plan are very different in scope and nature, and can be regarded roughly aligned with the trends that are being developed in major international forums (OECD, G20, UN), dealing with the so-called «aggressive tax planning», certain cases of double non-taxation, the international standards of transparency and exchange of information, and harmful tax practices.

The aforementioned plan also contains a series of service approach measures intended to promote voluntary compliance with tax obligations, such as the development of a European Taxpayer Bill of Rights.