CFE Opinion Statement on the European Commission Public Consultation on Rule of Law Reports 2026
CFE Tax Advisers Europe has submitted an Opinion Statement in response to the European Commission’s public consultation on the 2026 Rule of Law Reports, highlighting growing rule-of-law challenges arising from the expansion of tax administration and enforcement powers.
CFE recommends that the Rule of Law Reports systematically assess whether Member States ensure, in tax and related administrative domains, clear and foreseeable legal bases limiting administrative discretion in practice, operational application of necessity and proportionality, effective data safeguards and independent oversight, and access to effective judicial review, including interim relief where fundamental rights are at stake.
CFE also calls for closer attention to the practical effectiveness of remedies, the timely implementation of national and Strasbourg judgments, and the independence and specialisation of tax courts. In addition, the Opinion highlights structural issues linked to tax audit culture and incentive structures that may compromise impartiality and public trust.
CFE Tax Advisers Europe considers that the EU Rule of Law cycle provides a unique opportunity to ensure that the expansion of tax enforcement powers is matched by a corresponding strengthening of safeguards, oversight and judicial control. As tax administration becomes increasingly automated, data-intensive and cross-border, constitutional guarantees relating to legal certainty, proportionality, professional secrecy and effective judicial protection must remain central.
