One of a number of measures implementing the EU's strategy against tax fraud, launched in 2006, it provides for an overhaul of directive 77/799/EEC, on which administrative cooperation in the field of taxation has been based since 1977.
2006. aastal käivitatud ELi maksupettuste vastase strateegia rakendamise ühe meetmena nähakse tekstis ette alates 1977. aastast maksustamisalase halduskoostöö aluseks olnud direktiivi 77/799/EMÜ põhjalik uuendamine.