In the short term, to facilitate tax audits and pave the way for possible future joint audits, it is essential that Member States make the widest possible use of the existing legal provisions to organise simultaneous controls and facilitate the presence of foreign officials in the offices of tax administrations and during administrative enquiries. The analysis carried out within the framework of EUROFISC should help in reinforcing the use of these tools.
Member States should ensure that their domestic legislations do not impede the full application of these tools, especially when it concerns the presence of foreign officials in the tax offices or at the premises of the taxpayer.
