The European Commission launched a consultation on the development of a European Taxpayer's Code and a consultation on a European Tax Identification Number (EU TIN), to facilitate the identification of taxpayers in the EU. According to the Commission, these specific measures are aimed at improving tax collection and compliance across the EU.

The first consultation is on the development of a European Taxpayer's Code, which would clarify the rights and obligations of both taxpayers and tax authorities. The second consultation is on a European Tax Identification Number (EU TIN), which would facilitate the identification of taxpayers in the EU. Both the Taxpayer's Code and the EU TIN were among the measures proposed by the Commission last December in its Action Plan to tackle tax fraud and evasion (see IP/12/1325). The consultations will run until 17 May 2013.

The aim of the public consultations is to gather examples of best practices in the Member States on collecting data on taxpayers’ identities as well as taxpayer compliance and transparency. The results of both consultations will be used to identify and develop the appropriate policy responses by the end of 2013.

Further details are available in the Commission's press release.

Consultation details are also available for the Taxpayer Code and Tax Identification Number.