EU SURVEY
The Commission has published an open consultation on how to improve the resolution of cross-border tax problem for SMEs. It is available in 24 languages.
The Commission is looking for feedback from companies on their recent experiences with solving corporate income tax (CIT) problems in cross-border situations.
The objective of such a programme would be allow the tax administrations to resolve together, in a preventive manner, cross-border tax issues faced by small and medium-sized enterprises operating within the EU.
The results of the survey will help:
verify the need for such a programme within the EU, and
refine the characteristics of the programme (procedural aspects, nature of the decision, timeframe, etc.)
They will therefore play a key role in shaping the future programme.
For more information on the programme please visit
This programme would offer the opportunity to taxpayers to submit to the tax administration of their Member State of residence a problem they face in the area of taxation in their cross-border activities. The tax administration would then communicate the problem to their relevant counterpart in another Member State and attempt to reach a common decision on the problem.
Your experience on the current cross-border resolution of issues or disputes between your tax administration and other tax administrations, your expectations and ideas can help us shape a framework that will support businesses within the EU.
Responding to the full questionnaire should take about 15 minutes.
Deadline to respond: 15 September 2021
