The number of automatic information exchanges between the Tax and Customs Authority and counterparts in other countries rose to 6,988,749, increasing by 34% compared to 2022, with the majority corresponding to records sent by Portugal.
The data is contained in the report on the fight against tax and customs fraud and evasion 2022 made public today, which also shows that throughout 2022, Portugal received information from 96 jurisdictions, in a total of 2,216,527 taxpayer records.
The number of jurisdictions to which the Tax and Customs Authority (AT) sent the data covered in this automatic exchange rose to 81, with 4,772,222 taxpayer records having been sent.
In question are the automatic exchanges of information on income tax under mechanisms such as those resulting from the transposition of the DAC1, DAC2 and DAC4 directives, as well as the FATCA (Foreign Account Tax Compliance Act) and the Common Reporting Standard (CRS), i.e. a common reporting model developed under the aegis of the Organisation for Economic Cooperation and Development (OECD), and also the country-by-country reporting (CBCr).
France was the country to which the AT sent the largest number of records (2.4 million), while Lithuania, with 562,427 records, tops the list of countries that sent the most records to Portugal.
In addition to automatic exchange, information on income taxes can also occur spontaneously or on request and, according to the report, in 2022, 946 cases were initiated with 49 countries under the exchange of information on request or spontaneously.
“Of these, 549 originated from requests received from other tax administrations and 397 referred to requests sent by Portugal, the document said.
In terms of mutual administrative assistance, particularly with regard to relations with the European Commission – DG TAXUD (Directorate General for Taxation and Customs Union), on risk management and exchange of risk information, during 2022, a total of 2,944 risk forms were received via the Common Risk Management System (CRMS2), “assessed by another customs authority of the Union or by the EC itself and which they considered that the threat in question represented a high risk elsewhere in the Union”.
The figure compares to 1,700 recorded in 2021, with the increase attributed to the EU’s response to restrictive measures following Russia’s actions on Ukraine, aimed at identifying and clamping down on “any attempts to evade the measures through more or less complex fraud schemes”.
In Lusa 03-07-2023
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