On 7 February 2025, ETAF submitted its recommendations to the European Commission on the future EU electronic invoicing policy strategy, expected to be released in the first half of 2025. The strategy will aim to increase the mass adoption of e-invoicing by potential integration of electronic invoicing modules in ERP systems, ensure e-invoicing efficient transmission […]
On 30 January 2025, ETAF replied to the European Commission's call for evidence on its future Single Market strategy, to be released in June 2025. ETAF fully supports the strengthening of the Single Market, at a time where the EU competitiveness is challenged. Its members believe that any reform of the Internal Market must respect […]
On 10 September 2024, ETAF participated in the European Commission's evaluation of the Anti-Tax Avoidance Directive (ATAD). We welcome this evaluation as a concrete action in the framework of the ongoing European Commission’s effort to rationalise EU reporting requirements. ETAF views the ATAD as an important tool laying down minimum standard measures on addressing the […]
On 29 July 2024, ETAF participated in the European Commission's evaluation of the Directive on administrative cooperation in tax matters (DAC) and its successive amendments (from DAC2 to DAC6). ETAF welcomes very much this evaluation as a first concrete action in the framework of the ongoing European Commission’s effort to rationalise EU reporting requirements. In […]
On 24 January 2024, ETAF replied to the European Commission's public consultation on the proposal Business in Europe: Framework for Income Taxation (BEFIT), published on 12 September 2023.
On 20 December 2023, ETAF replied to the European Commission's public consultation on the proposal for a Directive transposing the OECD Transfer Pricing Guidelines into the EU legal order, published on 12 September 2023.
On 20 December 2023, ETAF replied to the European Commission's public consultation on the proposal for a directive establishing a Head Office Tax (HOT) system for micro, small and medium sized enterprises. We recognized the potential of the HOT initiative, especially for SMEs that may be planning to expand across the borders and may have […]
On 27 November 2023, ETAF replied to the European Commission's public consultation on how to rationalise reporting requirements originating from EU legislation and weighing on companies. Our statement outlines that DAC6 reporting requirements are seen as the main problematic ones for the tax profession at the moment. However, we also shed light on other reporting […]
On 12 October 2023, ETAF replied to the European Commission's public consultation on its upcoming recommendation on the recognition of qualifications of third country nationals. As preliminary remarks, ETAF would like to acknowledge the potential of this initiative to address labour and skills shortages in general, even if, in the tax area, there is only limited […]
On 18 September 2023, ETAF replied to the European Commission's public consultation on a Proposal for a Directive on Faster and Safer Relief of Excess Withholding Taxes (FASTER).
