On November 10, 2016 the European Commission opened a public consultation aimed at gathering views on whether there is a need for EU action aimed at introducing more effective disincentives for intermediaries engaged in operations that facilitate tax evasion and tax avoidance. And in case there is, how these should be designed.

The consultation wants to gather views in particular on the following:

·   Need for EU action;

·   The different options identified, in case EU action is appropriate;

·   The key design features of a possible disclosure regime.

The period of consultation runs from November 10, 2016 to February 16, 2017.

In the consultation a.o. the following questions are raised:

·   In your view, how useful are the following criteria to classify tax schemes as potentially aggressive?

·   Should any tax planning scheme relating to countries appearing on the EU's (future) list of third country jurisdictions that fail to comply with tax good governance standards automatically qualify as a potentially aggressive tax planning scheme?

·   To what extent do you agree with the following objectives to strengthen the fight against tax evasion and avoidance?

·   Should a potential EU policy initiative focus on those potentially aggressive tax planning schemes only when there is a cross-border aspect, or should it address any aggressive tax planning scheme irrespective of the location of the different elements?

·   Currently, only a small number of EU national tax authorities receive information on potentially aggressive tax planning schemes. In your view, should tax authorities in all Member States be made aware of potentially aggressive tax planning schemes?

·   In your view, should national tax authorities share information on potentially aggressive tax planning schemes with tax authorities of other EU Member States?

·   In the fight against tax evasion and avoidance, do you think that the EU should focus on the role of intermediaries who assist in potentially aggressive tax planning schemes?

·   In the fight against tax evasion and avoidance, do you think that the EU should focus on the role of intermediaries who assist in potentially aggressive tax planning schemes?

·   In terms of tax transparency, to what extent do you agree with the following statements?

·   In your view, if no action was taken at EU level, what would happen?

·   In your view, if advisors and intermediaries were obliged to report potentially aggressive tax planning schemes, what would be the direct consequences?

·   In your view, if advisors and intermediaries were obliged to report potentially aggressive tax planning schemes, what would be the indirect consequences?

·   Are there any other impacts you would like to indicate?

·   In your national legislation, are there mandatory disclosure obligations for taxpayers involved in potentially aggressive tax planning schemes?

·   In your view, did the use of tax planning schemes change following the introduction of mandatory disclosure obligations for taxpayers?

·   In your view, would the introduction of mandatory disclosure obligations for taxpayers change the use of tax planning schemes?

·   In your national legislation, are there mandatory disclosure obligations for intermediaries who assist in potentially aggressive tax planning schemes?

·   In your view, did tax advice practice change following the introduction of mandatory disclosure obligations for intermediaries?

·   In your view, would the introduction of mandatory disclosure obligations change tax advice practices for intermediaries?

·   In your legislation, are intermediaires subject to a code of conduct or ethic rules on the use of potentially aggressive tax planning schemes?

·   In your view, did tax advice practice change following the introduction of a code of conduct or ethic rules?

·   In your view, would the introduction of a code of conduct or of ethic rules change tax advice practice?

·   Do you think that there is a need to impose mandatory disclosure obligations with respect to potentially aggressive tax planning schemes?

·   Mandatory disclosure obligations on potentially aggressive tax planning schemes can require disclosure from taxpayers (the users) and/or intermediaries. Whom should a policy initiative oblige to disclose the relevant information?

·   In your view, what information should be provided on potentially aggressive tax planning schemes? How useful would you consider the individual items?

·   Certain questions on specific policy items and their impact

Click here to be forwarded to the webpage on the website of the European Commission where you can find more information on the consultation as well as links to the survey.

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