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Anjum Shabbir
Anjum Shabbir
15th March 2021
Internal Market Tax

Analysis: “The Commission launches a public consultation to improve the situation of taxpayer rights in the Single Market” by Darya Budova

On 10 March 2021 the European Commission launched a public consultation on simplified procedures for better tax compliance. The consultation is designed to collect information on direct tax-related problems (mainly Personal Income Tax) that citizens currently face when they exercise their freedoms to carry out cross border activities, as well as certain indirect tax (Value Added Tax) issues specifically affecting small and medium enterprises (SMEs).

This initiative is part of the Commission’s commitment to enhance taxpayers’ rights in the Single Market.

In July 2020 the Commission laid down an action plan for fair and simple taxation supporting the recovery strategy (COM(2020) 312 final). Seeking to simplify EU tax rules fo


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