EU Legislation

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.