The declaration on certain cross-border tax planning mechanisms

Abstract

States find it increasingly difficult to protect their national tax bases from erosion. Considering that most of the potentially aggressive tax-planning arrangements span across more than one jurisdiction, it has recently been understood in the context of the European Union the disclosure of information about those arrangements would bring additional positive results where that information was also exchanged amongst Member States. The use of ICTs and the implementation of technology at the Tax Agencies are developing a new administrative model that sets out to improve efficiency, transparency and citizen care. In this area the Court of Justice of the European Union (ECJ) has been requested to issue preliminary rulings on many problems related to guarantees and rights, fundamentally on taxpayers» right of access to the e-Government, right to information and assistance.