The next meeting of the Economic and Financial Affairs (ECOFIN) Council is taking place on December 8, 2023. The Agenda highlights and a provisional agenda for this meeting have been published on the website of the European Council/the Council of the EU.

The proposal for a Council Directive laying down rules to prevent the misuse of shell entities for tax purposes and amending Directive 2011/16/EU (the unshell Directive) is again not mentioned in the Agenda highlights or in the provisional agenda for the meeting. To be honest this makes us curious with respect to the current status of the proposal for an unshell Directive.

The only taxation matter that is mentioned on the Agenda highlights for the ECOFIN meeting of December 8, 2023 is the approval to be given by the Council for a report to the European Council on tax issues and conclusions on the progress achieved by the Code of Conduct Group.

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