For the purpose of enabling close cooperation between the EU Member States, specifically in the realm of combating fraud, rules are needed which in particular also govern the exchange of information between EU Member States.
In areas which are particularly vulnerable to fraud, such as value-added tax, cooperation between the Member States and the related information exchange are laid down in a regulation. This means that each Member State must perform the same duties and may avail itself of the same rights.
In other areas, such as, for instance, direct taxes, the exchange of information is governed by directives, which means that each Member State must transpose such directives into national law and may, in the process, take account of the rules under its own national law.
- Council Framework Decision 2005/214/JHA on mutual recognition to financial penalties
- Council Directive 2010/24/EU on recovery of claims for direct and indirect taxes
- Commission Regulation 1179/2008 for Council Directive 2008/55/EC
- Council Regulation 1346/2000/EC on insolvency proceedings
- Concolidated Directive 77/799/EEC on mutual assistance in direct taxation
- Council Regulation 485/2008/EC on market organization
- Council Directive 2008/9/EC on refund of value added tax
- Council Regulation 904/2010 on VAT
- Commission Regulation 1925/2004/EC for Council Directive 1798/2003/EC on VAT