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Document ST_15296_2021_INIT
Proposal for a COUNCIL DIRECTIVE laying down rules to prevent the misuse of shell entities for tax purposes and amending Directive 2011/16/EU
Proposition de DIRECTIVE DU CONSEIL établissant des règles pour empêcher l’utilisation abusive d’entités écrans à des fins fiscales et modifiant la directive 2011/16/UE
Proposition de DIRECTIVE DU CONSEIL établissant des règles pour empêcher l’utilisation abusive d’entités écrans à des fins fiscales et modifiant la directive 2011/16/UE
ST 15296 2021 INIT
- Date of document:
- 22/12/2021
- Author:
- Conseil de l’Union européenne
- Responsible body:
- ECOMP.2.B
- Form:
- Proposition d’acte
- Reference Number:
- COM(2021) 565
- Procedure number:
- Link
- European Parliament - Legislative observatory
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