On 16 September 2019, the European Commission presented the first Evaluation of the Council Directive 2011/16/EU on administrative cooperation in the field of taxation and repealing Directive
77/799/EEC (Link). This evaluation answers a specific requirement set out in the legal basis of the
Intervention. Article 27 of the directive requires the Commission to present such a report to the European Parliament and Council every five years.
The Commission states that the scope of the Directive encompasses all taxes of any kind with the exception of VAT, customs duties, excise duties and compulsory social contributions because these are already covered by other Union legislation on administrative cooperation. The Directive provides for the exchange of specified information in three forms: spontaneous, automatic and on request (Link).
A summary of the evaluation is also available online (Link).