January 2023 Newsletter

Introduction

• Philippe Arraou, ETAF president

Professional Law

• MEPs draw lessons from the Pandora Papers revelations
• The anti-money laundering package – State of play
• ECJ clarifies rules for lawyer-intermediaries in aggressive tax planning

Tax Law

• Sweden’s priorities for its Presidency of the Council of the EU
• Pillar Two saga ends with an agreement between EU Member States
• BEFIT: towards a real simplification or more complexity?
• DAC8: novelties and implications for the profession
• European Commission unveils major VAT reform
• Agreement on a revised Code of Conduct on Business Taxation
• EP and Council agree on CBAM
• What tax mix for the future in the EU?

ETAF News

• ETAF Conference “VAT goes digital - the tax practitioners' perspective”