Tax Coordination evidence and source custody

FIN.02directorateUnion-wide competence

Purpose and competence

Tax Coordination evidence and source custody is maintained for Tax Coordination. Its scope follows the office’s mandate: Tax Coordination brings together tax portability, double-tax mediation and shared revenue agreements.

A long voyage is interpreted as simultaneous full residence in two regions

Record specification

Record identifier: FIN.02/R2
Responsible custodian: Tax Coordination
Source evidence: Tax portability coordination; Double-tax mediation finding; Shared revenue compact
Decision output: Tax Coordination integrated programme finding
Publication status: Draft record specification / no signed decision
Review route: Union Ombudsman / Union Court of Justice

Custodian and access

Tax Coordination programme coordinator → · Public records access procedure

Source catalogue for Tax Coordination

Source 1: Tax portability coordination
Source 2: Double-tax mediation finding
Source 3: Shared revenue compact
Receiving purpose: Tax Coordination integrated programme finding

Access to this record

Tax Coordination programme coordinator / contact · Public records procedure · Common custody and accessible-format rules