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).
On 4 April 2023, ETAF replied to the European Commission's public consultation on the VAT in the digital age package (ViDA). In particular, ETAF provided the European Commission with its comments and recommendations on: technical parameters of e-invoicing and digital reporting requirements, the data protection safeguards needed, gradual implementation for SMEs, the necessary support from […]
On 30 March 2023, ETAF replied to the European Commission's public consultation on the proposal for an eighth amendment to the Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC8). While we welcome the main purpose of this proposal, which is to extend the mandatory automatic exchange of information between EU Member States […]
On 24 January 2023, ETAF replied to the European Commission's public consultation on the future proposal for a common EU corporate tax base, called Business in Europe: Framework for Income Taxation (BEFIT), expected for the third quarter 2023.
On 11 October 2022, ETAF replied to the European Commission's public consultation on a proposal for a Directive to tackle the role of enablers that facilitate tax evasion and aggressive tax planning (Securing the Activity Framework for Enablers – SAFE). Our core messages are the following: Before releasing new measures, existing regulation should be thoroughly […]
ETAF feedback to the European Commission consultation on DEBRA On 27 July 2022, ETAF responded to the European Commission consultation on the Proposal for a Council Directive laying down rules on a debt-equity bias reduction allowance and on limiting the deductibility of interest for corporate income tax purposes (DEBRA).
