Overview of the Administrative Cooperation Rules Within the European Union
Overview of the Administrative Cooperation Rules Within the European Union

Summary/Abstract: Administrative cooperation remains a desideratum that goes beyond state borders the moment it is included in the European Union regulations. Although the concept seems frivolous at first sight, especially when compared to everything else the Community acquis has to offer, administrative cooperation in the field of taxation should be situated at the very foundation of the fight against tax evasion and tax fraud. Without any intention of exhausting the subject, the present study aims to analyze to what extent the present European regulations on administrative cooperation in the field of taxation, briefly reviewed – both concerning direct and indirect taxation – have proven to be effective, by reference to the analysis conducted by the supranational union itself, or whether the “state-of-the-art” regulations in the same field have any chance of success keeping in mind a more or less favorable prognoses.

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