On July 6, 2022 the European Commission opened a public consultation on the necessity to tackle the role of enablers involved in facilitating tax evasion and aggressive tax planning in the European Union. The consultation period runs from July 6, 2022 until October 12, 2022 (midnight Brussels time).

Several actions have been taken by the EU over recent years to tackle tax evasion and aggressive tax planning, including Anti-Tax Avoidance Directive (ATAD) as amended, Council Directive (EU) 2018/822 amending the Directive on Administrative Cooperation in the field of (direct) taxation (DAC6) and recently proposal Directive laying down rules to prevent the misuse of shell entities for tax purposes (UNSHELL). According to the European Commission however, the enablers are still designing, marketing or assisting in the creation of tax schemes that erode the tax base of Member States. This initiative will focus on, establishing appropriate procedures and compliance measures in order to effectively tackle tax evasion or aggressive tax planning.

The questionnaire aims to capture views from all stakeholders on the role of enablers in contributing to tax evasion and aggressive tax planning and on the magnitude of the problem. The replies will also help identify the main risks as perceived by stakeholders, as well as the priorities for policy actions.

If you are interested in providing input you can go to this page where you can login to the consultation (Please not that you have to register with the European Commission in order for being able to reply to the consultation.)

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