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 […]
The European Tax Adviser Federation (ETAF) welcomes the intention of the European Commission to streamline procedures and harmonize documents concerning the rules of functioning of tax dispute resolution between Member States. ETAF believes that the design of a procedural framework for the effortless progress of the dispute resolution procedures, should guarantee an easier functioning of […]
The European Tax Adviser Federation (ETAF) commented on the roadmap “More efficient law-making in the field of taxation: Identification of areas for a move to qualified majority voting”.
ETAF position on the Commission proposal for a Digital Services Tax On 21 March 2018, the European Commission proposed new rules to ensure that digital business activities are taxed in a fair way within the EU. The Commission has made two legislative proposals: a first initiative to reform corporate tax rules so that profits are […]
In September 2018, ETAF issued a new position on the proposal for a Directive on a notification procedure. The position highlights the unclear legal consequences for the Member States and the respect of the principles of EU Law.
The digitalisation of the economy is happening at a very fast pace involving both the digitalisation of so-called “bricks-and-mortar” business models and the activities of highly digitalized ICT companies. The tax framework, on the other hand, was not capable of keeping up with such a quick transformation. With this in mind, DG TAXUD launched a […]
In August 2017, ETAF positioned itself regarding the Commission's proposal on disclosure obligations for tax intermediaries (DAC 6). While ETAF strongly supports the fight against tax fraud and is in favour of tax transparency, our Members highlight emphatically the outstanding importance of professional secrecy as a ground pillar of the profession. In June 2017, the […]
In April 2017, ETAF positioned itself regarding the Services Package of the European Commission, which consists of an obligatory Proportionality Test before adopting new professional regulations, a Notification Procedure that requires Member States to notify every new provision in an early drafting stage to the Commission and a European Services e-Card, that aims at facilitating […]
As the scandals around LuxLeaks and Panama Papers are still present, the European Commission focuses its policies on tax transparency and tax intermediaries to fight harmful and illegal tax practices. With this in mind, DG TAXUD launched a consultation on “Disincentives for advisers and intermediaries for potentially aggressive tax planning schemes”. This measure aimed to […]
