Case studies

Feasibility Study on the improvement of the identification of taxpayers across borders

European Commission, DG Taxation and Customs Union

Deloitte is carrying out a feasibility study for the European Commission, DG TAXUD, on the improvement of the identification of taxpayers across borders.

The feasability study for the European Commission is carried out in the context of the of the EU Tax Identification Number (TIN) Implementing Measure 22 of the European Commission’s Action Plan to strengthen the fight against tax fraud and tax evasion. The feasibility study aims to identify and analyse the different options for an EU TIN and other alternatives, and proposing a detailed deployment approach building on a cost-benefit analysis. The objectives of the EU TIN are:

  • To reduce the risk of non-taxation; and
  • To reduce the risk of tax fraud and tax evasion.

In Phase 1, successfully completed in 2014, the study identified the existing environment and problems related to the international exchange of information between Member States in terms of tax matters, and defined a range of policy options to address these problems and their main advantages and disadvantages. Today, Phases 2 and 3 are ongoing, and build on the conclusions from Phase 1. Through these phases, the study will further examine the retained options, focusing in particular on the IT architecture, scenarios, data protection, and the governance and legal models; and analyse costs and benefits for all retained options to identify a preferred option.

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