It is of course extremely important to improve administrative cooperation.

First, administrative cooperation between States on fiscal matters is a key question for the internal market.

More efforts should also be made to improve administrative cooperation between the Member States.

Administrative cooperation is another important point and it is an area where we are heading in the right direction.

A key factor here is the proposal for a directive on administrative cooperation in the field of taxation.

We must develop the framework and means of an administrative cooperation that works as efficiently as possible.

This has brought about enhancements in day-to-day administrative cooperation between Member States.

Your reports have covered virtually all of them, from the formal legislative proposal promoting administrative cooperation to our work with third countries.

But no, it is about administrative cooperation.

In other words, businesses should not bear the responsibility for the shortcomings of administrative cooperation between Member States.

Moreover, the lack of current European legislation on cross-border administrative cooperation between tax authorities is problematic.

Turning specifically to the matter of administrative cooperation, I believe that automatic exchange of information is beneficial.

Administrative cooperation is not enough, though, Commissioner.

The aim of the directive is to improve administrative cooperation in the field of taxation.

Finally, it is essential to strengthen administrative cooperation so that the whole of this communication-based system can function efficiently.

I agree that the best way to tackle this ever-increasing fraud is to have close administrative cooperation between Member States.

These relate mainly to administrative simplification, establishment and administrative cooperation.

Administrative cooperation is a way to supplement national legislations, but we need to remember that it will never replace them or result in their approximation.

The most effective way of preventing this type of fraud is through close, administrative cooperation between the Member States.

Mr President, I believe that the administrative cooperation programmes within the immigration policies and connected areas are of great importance.

First of all, ARGO is a programme for administrative cooperation.

At the moment, the Council are asking us for a change to the legal basis exclusively for the Regulation on administrative cooperation.

In many cases, the removal of barriers requires much improved administrative cooperation between Member States or, where necessary, harmonisation.

Second, the country of origin principle is embedded in harmonisation and enhanced administrative cooperation between Member States.

The administrative cooperation of about 20 municipalities in this region, is called Regio Achterhoek.