Enhanced administrative cooperation on tax controls between Italy’s Revenue Agency and Tax Administration of Bavaria

Ms. Ilaria Petracca's picture
Published by:

The Italian Revenue Agency and the Bavarian Administration of Taxation agreed to further enhance administrative cooperation on tax controls. The representatives of the two institutions met in a two days meeting organized in Monaco on 22-23 September where the administrative and technical exchange of views and information was the focus of the discussion. The meeting is a follow up of the meeting held in Milan in July where a Memorandum of Understanding was signed aimed at enhancing the effectiveness of administrative cooperation tools, strengthening, in particular, cross-border tax audits to reduce the administrative burden for taxpayers.

A joint audit project and the opening of a joint work office at the Tax Administration of Bavaria was also among the topics addressed in Monaco. The conference was attended by the Bavarian Finance Minister, Mr Markus Söder, and the Central Tax Enforcement Director of Italy’s Revenue Agency, Mr Aldo Polito.



The first part of the conference focused on the strengthening of fiscal controls by means of administrative cooperation between the two entities. In particular the Joint Audit project for the implementation of joint or simultaneous audits on cross-border tax issues affecting taxpayers, belonging to the same group of companies, based in Italy and Bavaria. The second part of the event focused on the presentation of an office, based in Bavaria, and shared by the two tax administrations, which will allow the members of the Revenue Agency working group to have the necessary spaces equipped to conduct the activities related to the project.