Joint audits in the context of mutual assistance: procedural aspects and taxpayers’ rights and obligations

A joint audit is a mechanism for cooperation between tax authorities of different Member States to act in a coordinated manner regarding taxpayers of common interest; it does not constitute a supranational procedure nor does it result in a joint European assessment. However, it is essential for taxpayers to actively participate in the procedure, monitor the proceedings in each jurisdiction, and coordinate with local advisors in the various countries. A consistent and coordinated defence strategy across all affected jurisdictions is key to adequately protecting their rights.

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