The Commission has issued a model for a European Taxpayers’ Code setting out core principles based on the main existing rights and obligations that govern the relationships between taxpayers and tax administrations. This is a non-binding instrument.

The model also aims to provide European citizens with a convenient source of knowledge on the main rights and obligations they can expect when dealing with a tax administration in a Member State other than their State of residence according to the Commission.

The European Taxpayers’ Code is a model of behaviour for both European taxpayers and Member States’ tax administrations to follow rather than a strict template code or charter.