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).
On 23 June 2022, ETAF responded to the European Commission consultation on an EU framework for withholding taxes.
On 4 May 2022, ETAF responded to the European Commission consultation on VAT in the digital age.
On 22 December 2021, the European Commission presented a proposal for a Directive laying down rules to prevent the misuse of shell entities for tax purposes (UNSHELL) and amending Directive 2011/16/EU. The proposal seeks to create a new minimum economic substance test, organized in several steps, to help Member States identify undertakings that do not […]
On 22 December 2021, the EU became the first jurisdiction to start the legislative process for the transposition of the so-called Pillar II of the OECD agreement to reform the international tax system, i.e. the minimum 15% effective tax rate for large multinational enterprises (MNE). From the very beginning, the European Tax Adviser Federation (ETAF) […]
On 20 July 2021, the European Commission published a comprehensive legislative package to combat money laundering and terrorist financing (AML/CFT) with a total of four legislative proposals. The European Tax Adviser Federation (ETAF) generally welcomes and supports the effort of the European Commission to replace the existing patchwork of different regulations in Europe by common […]
