Orientări ale politicii fiscale a Statelor Membre în 2024
Tax policy guidelines for Member States in 2024

Summary/Abstract: At the end of March this year, the European Commission gave guidance to Member States on the conduct and coordination of fiscal policy next year. The Commission has taken into account the experience with the similar guidelines of March 2021 and March 2022, which led to discussions in the European Council, the Eurogroup and other EU stakeholders on the appropriate fiscal policy response to the coronavirus crisis and adaptation to the evolving situation. These guidelines are not binding, but they aim to provide more clarity to Member States as they prepare their stability and convergence programmes for 2024. The guidelines were complemented by the Economic and Financial Affairs Council (ECOFIN) decisions of 16 May 2023. The Council thus reached agreement on amendments to the Directive on administrative cooperation in the field of taxation (DAC8). The changes mainly concern automatic reporting and exchange of information on cryptoassets and advance tax rulings for the most affluent (high net worth) individuals. The objective is to strengthen the existing legislative framework by extending the scope of registration and reporting obligations and general administrative cooperation of tax authorities. On this basis, and taking into account economic developments, Member States will be able to set their specific tax policy guidelines for 2024.

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