The European Commission requested consultations from the pubic regarding establishing
an EU Taxpayer Identification Number (TIN).
Use of an EU Taxpayer Identification
on the "Use of an EU Taxpayer Identification Number (TIN)"
and organisations are welcome to contribute to this consultation. Contributions
are particularly sought from individual citizens, businesses, tax
practitioners, academics, intergovernmental, non-governmental and business organizations,
|Period of consultation
From25.02.2013 to 17.05.2013
Objective of the
Commission adopted on 27th June 2012 a Communication on the fight
against tax fraud and tax evasion. An Action Plan which details concrete
proposals to strengthen the fight against tax fraud and tax evasion was
adopted on the 6th of December 2012.
One of the 34
measures contained in the Action Plan is the creation of a European Taxpayer
Identification Number (EU TIN) which is described as follows (action 22):
are considered as providing the best means of identifying taxpayers under
automatic exchange of information.
TINs are however built according to national rules which differ considerably
and make it difficult for third parties (financial institutions, employers,
other) to correctly identify and register foreign TINs and for the tax
authorities to report back this information to the other tax jurisdictions.
creation of an EU TIN might constitute the best solution to overcome the
current difficulties faced by Member States in properly identifying all their
taxpayers (natural and non-natural persons) engaged in cross border
could be a unique EU number or the addition of an EU identifier to existing
national TINs is an issue which should be further explored, as should be
explored links with the other existing EU registration and identification
the concept of an EU TIN is simple, its implementation is a complex issue
which calls for a step-by-step approach.
- A public consultation
will be launched by March 2013.
- The presentation of a
subsequent legislative proposal requires further in-depth studies and
the strong support of the Member States.
- As a first step, a
possibility would be to further develop the "TIN on EUROPA"
portal, by making it possible to check the validity of national TINs by
linking this application with Member States' databases."
Commission services are launching this public consultation in order to
collect the opinions of all interested stakeholders on the creation of an EU
Taxpayer Identification Number (TIN). The Commission is seeking to collect
information on the possible scope of an EU TIN (both in terms of operations
and taxpayers covered), its practical aspects (including possible simplification
and a step-by-step approach), its design and functioning, as well as various
legal considerations (a.o. data protection).
expressed by the contributors will be used by the Commission services to
identify the appropriate approach to the creation of an EU TIN and to develop
the appropriate policy response.
contributions may also be used in the possible preparation of the relating
In taking this action forward, it will be important to
confirm its exact scope in addition to addressing a large set of practical and
legal questions in order to ensure that any resulting proposal will reflect the
needs and concerns of stakeholders.
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