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Document 52021SC0578
Fighting the use of shell entities and arrangements for tax purposes
COMMISSION STAFF WORKING DOCUMENT IMPACT ASSESSMENT REPORT Accompanying the document Proposal for a COUNCIL DIRECTIVE laying down rules to prevent the misuse of shell entities for tax purposes and amending Directive 2011/16/EU
- Initiative summary:
- Several actions at EU level over the recent years provided new powerful instruments to tackle the use of abusive and aggressive tax structures by taxpayers operating cross-border. Even after these extremely important developments, legal entities and arrangements with no or only minimal substance and economic activity continue to pose a risk. The Commission will explore the most adequate options to ensure that entities in the EU without substance will not benefit from tax advantages.
- EuroVoc thesaurus:
- zajednička carinska politika; porezna politika; ubiranje poreza; europska porezna suradnja; porez na dobit; porezno pravo; države članice EU-a; društvo (trgovačko); porezni obveznik; usklađivanje poreznih propisa; utaja poreza; izbjegavanje plaćanja poreza
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- Documents:
- Ares(2021)3353821 (Inception impact assessment)
- Leading service:
- Directorate-General for Taxation and Customs Union
- Planned adoption period:
- 01/10/2021 - 31/12/2021
- Check the status of this initiative on the Better Regulation Portal
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- Consultation type:
- Stakeholder feedback
- Consultation duration (weeks):
- 4
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- Consultation type:
- Public consultation
- Consultation duration (weeks):
- 14
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- Documents:
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COM/2021/565 final (Proposal for a directive)
Impact assessment
SWD/2021/579 final (Summary of impact assessment)
Staff working document - Leading service:
- Directorate-General for Taxation and Customs Union
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- Consultation type:
- Stakeholder feedback
- Consultation duration (weeks):
- 8