On 30 March 2026, ETAF responded to the public consultation of the European Commission on its planned proposal for a Tax Omnibus, a simplification package amending several key pieces of EU direct tax legislation, including the Anti-Tax Avoidance Directive (ATAD), the Interest and Royalties Directive (IRD), the Parent-Subsidiary Directive (PSD), the Tax Merger Directive (TMD), […]
On 13 March 2026, ETAF responded to the public consultation of the European Commission on its proposal for a Digital Omnibus (COM(2025) 837), a horizontal simplification package amending several key pieces of EU digital legislation, including the GDPR and the Data Act. ETAF welcomes the Digital Omnibus initiative as an important step towards simplifying the […]
On 10 February 2026, the European Tax Adviser Federation (ETAF) submitted its feedback to the European Commission’s call for evidence and public consultation on a possible recast of the Directive on administrative cooperation in the field of taxation (DAC). ETAF welcomes this step as a continuation of the Commission’s work following its evaluation of the […]
On 15 October 2025, ETAF responded to the public consultation of the European Commission on the upcomig legislative VAT package on travel and tourism. ETAF welcomes this initiative to modernise the VAT rules for the travel and tourism sector, as the current framework is outdated and inconsistent with the realities of today’s digital and globalised […]
On 30 September 2025, ETAF responded to the public consultation of the European Commission on the potential "28th regime for innovative companies," welcoming the aim of the European Commission to provide a coherent and attractive EU corporate legal framework that reduces compliance burdens and facilitates cross-border activity. However, ETAF expresses serious concerns about the lack […]
On 17 September 2025, ETAF responded to the public consultation of the European Commission on its future evaluation of Directive (EU) 2019/1937 on the protection of persons who report breaches of Union law (the “Whistleblower Protection Directive”), scheduled for the end of 2026. While acknowledging the Directive’s positive role in strengthening ethical behaviour in commercial […]
On 4 July 2025, ETAF replied to the public consultation of the European Commission on its future Recommendation on savings and investment accounts, including their tax treatment, scheduled for publication in Q3 2025. ETAF supported the Recommendation as a suitable instrument and proposed several simplification measures to enhance retail investor participation in the Capital Markets […]
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 […]
