Aggiornamento della lista UE delle giurisdizioni non cooperative (Panama e Viet Nam escono dalla lista nera), negoziati sulla rifusione della DAC, consultazione AMLA, frode IVA e CBAM, linee guida OCSE sulla riservatezza fiscale.
EU Updates Its List of Non-Cooperative Tax Jurisdictions
On 9 October, EU Finance Ministers approved a revision of the EU list of non-cooperative jurisdictions. Panama and Viet Nam were removed from Annex I and moved to the greylist pending further OECD Global Forum reviews. Belize left the greylist after meeting its exchange-of-information commitments.
Eight jurisdictions remain on the blacklist: American Samoa, Anguilla, Guam, Palau, Russia, Turks and Caicos Islands, US Virgin Islands and Vanuatu. The Council again urged Türkiye to establish effective automatic information exchange with all Member States. The next revision is scheduled for February 2027.
DAC Recast Negotiations and Stakeholder Feedback
The Council Working Party on Tax Questions meets on 14 October to continue work on the proposed recast of the Directive on Administrative Cooperation. The recast, presented in June within the Tax Simplification Package, aims to consolidate cooperation rules and streamline reporting, including CbCR, the GloBE Information Return and digital platforms.
Stakeholders can submit feedback on the Commission portal until 1 December 2026. Simplification should reduce burdens while preserving legal certainty, proportionality and taxpayer safeguards.
AMLA Consultation on a Central AML/CFT Database
On 7 October, AMLA opened a consultation on draft technical standards for a central AML/CFT database of supervisory information. The database would offer a single entry point for standardised reporting, with access limited on a need-to-know basis. AMLA states that it would not create direct obligations for private companies.
A public hearing is scheduled for 3 November.
VAT Fraud, E-Commerce Imports and CBAM
At the Tax Administration EU Summit in Dublin, participants discussed VAT fraud, the tax gap and data-driven risk analysis. On 1 October the Commission proposed extending the optional reverse charge and the Quick Reaction Mechanism to 30 June 2030.
The Commission also updated its guidance on the temporary customs duty to cover a EUR 2 handling fee expected from 1 November. The Q3 2026 CBAM certificate price was published at EUR 82.32, up from EUR 75.28, ahead of certificate purchases starting in February 2027.
OECD Guidance on Safeguarding Tax Information and AI Use
On 6 October, the OECD Global Forum launched practical guidance for tax authorities on confidentiality, information security management and cyber security. It covers protection of taxpayer data across its lifecycle, governance and resilience to emerging threats.
A separate guidance on the secure use of artificial intelligence by tax authorities addresses related confidentiality risks and is available to tax authorities on request.
Fonte: CFE Tax Advisers Europe