Taxation

Directive on the strengthening of information framework in the field of taxation (DAC 7)

Updated on 06/04/2020

State-of-play: Pre-legislative phase.

State of play: pre-legislative phase

Level 1

Commission

  • 7 February 2020, the Commission opened a consultation on a roadmap for a proposal for a directive regarding the strengthening of the exchange of information framework in the field of taxation
  • 12 February 2020, the Commission launched a consultation on a proposal for a Council Directive on administrative cooperation in the field of taxation (codification).

Directive on access to anti-money laundering information by tax authorities (DAC 5)

Updated on 09/12/2019

State-of-play: Published in the Official Journal. on 16 December 2016 (L 342/1)

State of play: 16 December 2016, the Directive was published in the Official Journal (L 342/1)

Level 1

Commission

  • 5 July 2016, the proposal was published.

Parliament

  • 5 October 2016, the ECON Committee adopted its opinion on the proposal.
  • 19 October 2016, the Parliament adopted the position in plenary.

Council

  • 6 December 2016, the Council adopted the proposal.

ATAD II (hybrid mismatches with third countries)

Updated on 09/12/2019

State-of-play: Published in the Official Journal. on 7 June 2017 (L 144/1)

State-of-play: 7 June 2017, published in the Official Journal (L 144/1)

Level 1

Commission

  • 25 October 2016, the proposal was published.

Council

  • 21 February 2017, the Council agreed its position.
  • 29 May 2017, the Council adopted the directive on hybrid mismatches.

European Parliament

  • 28 February 2017, the ECON Committee considered the draft report.
  • 27 March 2017, the ECON Committee adopted the report.
  • 27 April 2017, the Parliament adopted the directive in plenary.

Directive on disclosure duties for intermediaries (DAC 6)

Updated on 09/12/2019

State-of-play: Published in the Official Journal.

State of play: published in the Official Journal on 5 June 2018 (L 139/1)

Level 1

Commission

  • 21 June 2017, the proposal was published.

Parliament

  • 24 January 2018, the ECON Committee adopted the draft report.

Council

  • 25 May 2018, the ECOFIN Council adopted the directive.

Common Consolidated Corporate Tax Base (CCCTB)

Updated on 09/12/2019

State-of-play: Legislative phase.

State of play: legislative phase

Level 1

Commission

Parliament

  • Rapporteur: A. Lamassoure (EPP, FR)
  • 20 November 2017, the ECON Committee scheduled the vote on the draft report.
  • 3 May 2017, the ECON Committee held a public hearing on CCCTB.
  • 10 October 2017, the ECON Committee held an exchange of views with representative of national parliaments.
  • 21 February 2018, the ECON Committee adopted the reports on the CCTB and the CCCTB.
  • 15 March 2018, the Parliament adopted the reports CCTB and the CCCTB in plenary.

Council

  • Discussion ongoing at the level of the working party.

Next steps

  • The Council will have to adopt the proposals.

Common system of a digital services tax on revenues resulting from the provision of certain digital services

Updated on 09/12/2019

State-of-play: Legislative phase. on 21 March 2018 the proposal for a directive was published

State of play: legislative phase , on 21 March 2018 a proposal was published

Level 1

Parliament

Council

  • 4 December 2018, the ECOFIN Council discussed the proposal.
  • 12 March 2019, the ECOFIN Council decided to pause work on an EU legislation, and instead focus on the international position (OECD work).

Next steps

  • Waiting for developments at OECD level.

Savings Tax Directive

Updated on 09/12/2019

State-of-play: Repealed.

State of play: 18 November 2015, the repealed Directive was published in the Official Journal (L 301/1)

Level 1

Commission

  • 18 March 2015, the proposal for a directive was published.

Parliament

  • 15 October 2015, the ECON Committee adopted its report on the proposal.
  • 27 October 2015, the Parliament adopted its position on the proposal in plenary.

Council

  • 10 November 2015, the Council adopted the text after consultation with the Parliament.

Mandatory Automatic Exchange of Information in the field of taxation (DAC 3)

Updated on 09/12/2019

State-of-play: Published in the Official Journal. on 8 December 2015 (L 332/1)

State of play: published in the Official Journal (L 332/1), entered into force on 31 December 2016

Level 1

European Parliament 

27 October 2015, the text was adopted by Parliament.

EU anti-BEPS: Council Directive on Rules Against Corporate Tax Avoidance (ATAD)

Updated on 09/12/2019

State-of-play: Published in the Official Journal. on 19 July 2016 (L 193/1)

State of play: 19 July 2016 published in the Official Journal (L 193/1)

Level 1

Commission

  • On 28 January 2016, the proposal was published.

Council

  • 21 June 2016, the Council agreed on a draft directive addressing tax avoidance practices.
  • 12 July 2016, the Council adopted the directive.

Parliament

  • 13 September 2017, the ECON report was adopted in plenary.

Mandatory Automatic Exchange of Information in the field of taxation (DAC 4)

Updated on 09/12/2019

State-of-play: Published in the Official Journal. on 3 June 2016 (L 146/8)

State of play: 3 June 2016, published in the Official Journal (L 146/8)

Level 1 

Parliament

  • 26 April 2016, the ECON Committee adopted its opinion on draft report.
  • 12 May 2016, the Parliament adopted the proposal in plenary.

Council

  • 8 March 2016, the Council agreed its position on a draft directive on the exchange of tax-related information on the activities of multinational companies.
  • 25 May 2016, the Council adopted rules on the reporting by multinational companies of tax-related information and exchange of that information between member states.
  • 5 December 2017, the Council published a list of non-cooperative jurisdictions.
  • 13 March 2018, the Council reached an agreement on the proposal.
  • 25 May 2018, the Council adopted the rules aimed at improving transparency to prevent aggressive cross-border tax planning.

Contact

Association des Banques et Banquiers, Luxembourg

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