Market leading insight for tax experts
View online issue

Administrative co-operation in Europe: regulations

printer Mail

The European Administrative Co-Operation (Taxation) Regulations, SI 2012/3062, includes provisions implementing Council Directive 2011/16/EU (the ACD) on administrative cooperation in the field of taxation. They ‘protect confidential information provided by HMRC to other public authorities for the purposes of the ACD by imposing a restriction, supported by a criminal sanction, on further disclosure’.