European Commission and Directorate-General for Taxation and Customs Union 24 June 2026, COMMISSION STAFF WORKING DOCUMENT IMPACT ASSESSMENT REPORT Accompanying the document Proposal for a COUNCIL DIRECTIVE on administrative cooperation in the field of taxation (recast)

EUROPEAN COMMISSION Brussels, 24.6.2026 SWD(2026) 165 final COMMISSION STAFF WORKING DOCUMENT IMPACT ASSESSMENT REPORT Accompanying the document Proposal for a COUNCIL DIRECTIVE on administrative cooperation in the field of taxation (recast) {COM(2026) 308 final} - {SEC(2026) 186 final} - {SWD(2026) 164 final} - {SWD(2026) 166 final} Table of contents 1.Introduction: Political and legal context 1.