The Council of the European Union on 24 June 2026 published a negative opinion from the Regulatory Scrutiny Board (RSB) on the Commission's proposal for a recast Council Directive on administrative cooperation in the field of taxation. The RSB found the accompanying impact assessment inadequate and requested a resubmission before the proposal can proceed further.
The opinion, attached as document SEC(2026) 186 final, was issued on the same date and received by the Council. The RSB's negative opinion effectively blocks the legislative process until the Commission delivers a revised impact assessment addressing the board's concerns. The proposal aims to recast existing rules on tax administrative cooperation between EU Member States, which are designed to improve information exchange and combat tax evasion.
The Commission must now revise the impact assessment to meet the RSB's standards. This development delays the Council's examination of the proposal, as the RSB opinion is a mandatory step in the EU's better regulation framework. The negative opinion signals significant shortcomings in the analysis of the proposal's expected impacts, costs, and benefits.
The delay affects EU tax authorities, which would benefit from enhanced cooperation tools, and businesses operating across borders, which face compliance costs under the current fragmented system. EU taxpayers may see slower progress in closing tax loopholes, while the Commission faces additional workload to revise the assessment. The RSB's intervention underscores tensions between regulatory scrutiny and policy ambition, as the board prioritizes evidence-based policymaking over expedited legislative action.
The Commission is expected to resubmit a revised impact assessment in the coming months. The Council will then resume its examination of the proposal once the RSB issues a positive opinion.