Il Parlamento europeo avvia le audizioni su Direct Tax Omnibus e rifusione DAC; la ITC di Monaco evidenzia il passaggio verso semplificazione e competitività; pacchetto infrazioni fiscali di luglio della Commissione UE; primo studio empirico OCSE sulla Global Minimum Tax.
EU Parliament to Hold Hearings on EU Commission Direct Tax Omnibus & DAC Recast Proposals
On 14 July 2026, the European Parliament's Subcommittee on Tax Matters, FISC, will hold two public hearings examining the European Commission's recently proposed Direct Tax Omnibus package and the recast of the Directive on Administrative Cooperation (DAC). The hearings follow the publication of both legislative proposals on 24 June 2026 as part of the Commission's broader tax simplification agenda. The hearings form part of Parliament's early scrutiny of the two significant legislative proposals that are expected to shape the future direction of EU tax policy.
The first hearing will focus on the recast of the DAC, which seeks to consolidate the existing Directive and its eight successive amendments into a single legislative instrument while introducing targeted simplifications to the framework for administrative cooperation and exchange of tax information. Discussions will consider whether the proposed reforms can streamline the system without weakening the EU's capacity to combat tax evasion and tax avoidance, as well as whether further amendments may be required to strengthen the framework.
The second hearing will examine the Direct Tax Omnibus proposal, which aims to simplify the EU direct tax acquis by reducing administrative burdens, improving legal certainty and enhancing coherence across existing legislation, while preserving key anti-abuse and transparency measures. Members of the European Parliament and invited experts will assess whether the package strikes an appropriate balance between simplification and effective tax enforcement, alongside its expected impact on businesses and tax administrations.
Both hearings will feature contributions from leading experts representing academia, business, international organisations and civil society. The hearing on the DAC recast will hear from Prof. Dr Nadine Riedel (University of Münster), Dr Miroslav Palanský (Tax Justice Network) and Philip Kerfs (OECD Centre for Tax Policy and Administration). The hearing on the Direct Tax Omnibus proposal will include experts Gerhard Huemer (SME Europe), Mariella Caruana (BusinessEurope) and Dr Alison Schultz (Tax Justice Network). Benjamin Angel, Director for Direct Taxation, Tax Coordination, Economic Analysis and Evaluation at the European Commission's DG TAXUD, will also participate in both hearings.
ITC Munich Highlights Transatlantic Shift Towards Simplification & Competitiveness
The Munich International Tax Conference took place last week from 8 to 10 July, where policymakers and tax experts discussed the evolving direction of international tax policy amid growing geopolitical and economic pressures. Across the conference, speakers from the European Commission, OECD and US Treasury pointed to a broader shift in international tax policy, with competitiveness, investment and simplification increasingly replacing the anti-abuse agenda that has dominated the past decade. The European Commission's recently proposed Direct Tax Omnibus package and DAC Recast accordingly formed a main focus of the conference agenda.
European Commission Director Benjamin Angel presented the June 2026 simplification package as a key element of the EU's competitiveness strategy, highlighting measures to reduce administrative burdens through reforms to the Anti-Tax Avoidance Directive, withholding tax rules and the Directive on Administrative Cooperation. The package, which entered formal Council discussions on 13 July, is expected to generate around €8 billion in annual compliance savings while simplifying reporting obligations and providing targeted relief for businesses implementing the OECD's Pillar Two rules.
The conference also underscored increasing divergence between the United States and Europe on international tax cooperation. Rebecca Burch of the US Treasury questioned whether the United States should continue to cede taxing rights under multilateral arrangements and criticised public country-by-country reporting requirements, while the European Commission defended transparency measures as proportionate and well established. OECD Centre for Tax Policy and Administration Director Manal Corwin meanwhile suggested that a comprehensive Pillar One multilateral convention is increasingly unlikely, with international efforts instead focusing on maintaining coherent domestic tax frameworks, preventing unilateral fragmentation and supporting the continued implementation of Pillar Two across more than 50 jurisdictions.
The conference also examined taxpayer safeguards in the context of the UN Framework Convention on International Tax Cooperation. Philip Baker KC warned that explicit taxpayer rights had been diluted during the drafting process, while highlighting growing concerns over lengthy disputes, expanding audit powers and the increasing use of AI in tax administration. Speakers stressed that procedural fairness and taxpayer rights are becoming increasingly important to maintaining trust and competitiveness in modern tax systems.
EU Commission July Infringement Package
On 10 July 2026, the European Commission announced a series of infringement decisions concerning the implementation and application of EU tax legislation, including the Parent-Subsidiary Directive, the Directive on Administrative Cooperation and the EU VAT rules for small enterprises.
The Commission opened infringement proceedings against Germany, France and Italy by issuing letters of formal notice over national rules governing the taxation of cross-border dividends under the Parent-Subsidiary Directive. According to the Commission, the three Member States' legislation results in multiple taxation of dividends received from subsidiaries established in other EU Member States beyond what is permitted under the Directive, fragmenting the common corporate tax framework and creating barriers to investment and competitiveness within the Single Market. The Member States have two months to respond before the Commission may issue reasoned opinions.
The Commission also issued reasoned opinions to Belgium, Bulgaria and Cyprus for failing to fully transpose Directive (EU) 2025/872 amending the Directive on Administrative Cooperation (DAC). The amendments require Member States to standardise and automatically exchange Pillar Two top-up tax information returns, enabling tax authorities across the EU to exchange information on multinational groups subject to the global minimum tax rules. The three Member States have two months to complete implementation or risk referral to the Court of Justice of the European Union, including possible financial sanctions.
In addition, France received a reasoned opinion for failing to provide the IT functionalities required under the EU VAT special scheme for small enterprises. The Commission considers that shortcomings in France's systems prevent the effective exchange of information needed for the cross-border operation of the SME VAT exemption introduced by Directive (EU) 2020/285. If the deficiencies are not remedied within two months, the Commission may refer the case to the Court of Justice.
OECD to Publish First Empirical Assessment of MNE Response to Global Minimum Tax
On 15 July 2026, the OECD will publish a new Taxation Working Paper entitled MNE Responses to the Global Minimum Tax, providing the first ex post empirical assessment of how multinational enterprise behaviour has changed following the introduction of the Global Minimum Tax in 2024.
The paper analyses group-level financial and ownership data to assess whether the GMT has affected multinational enterprises' effective tax rates, investment decisions and employment. Using a difference-in-differences methodology, it compares multinational groups just above and below the EUR 750 million revenue threshold for the GloBE Rules to identify the causal effects of the reform. The analysis also considers whether businesses adjusted their structures or activities in anticipation of the new rules and examines which sectors and types of companies account for the observed effects.
In addition to evaluating behavioural responses, the working paper estimates the revenue generated by the GMT during its first year of implementation based on the observed changes in effective tax rates. The publication forms part of the OECD's continuing work on monitoring the implementation and economic impact of the Pillar Two Global Minimum Tax and complements recent OECD guidance, including the 2026 Consolidated Commentary to the GloBE Model Rules and the Global Minimum Tax Implementation Toolkit.
European Commission Publishes Annual Report on Taxation
On 10 July 2026, the European Commission published its Annual Report on Taxation 2026, reviewing recent developments in taxation across the European Union and examining how tax systems can support broader economic, environmental and social policy objectives. Against a backdrop of slower economic growth, geopolitical uncertainty and demographic change, the report analyses trends in Member States' tax systems, recent tax reforms and key EU legislative initiatives, while also exploring the relationship between tax design, work incentives, clean investment and taxpayer compliance.
The report finds that tax revenues in the EU increased to 39.4% of GDP in 2024, driven primarily by higher labour tax receipts. While the overall tax mix has remained relatively stable, the Commission notes a gradual shift away from consumption taxes towards capital taxation, supported by resilient corporate income tax revenues. By contrast, revenues from environmental taxes have continued their long-term decline despite stabilising in recent years, reinforcing the need to consider the future sustainability of Member States' revenue bases. Looking ahead, population ageing is expected to place increasing pressure on labour tax revenues, highlighting the importance of diversified and resilient tax systems.
The report also reviews almost 400 national tax reform measures reported by Member States during 2025. Many reforms sought to strengthen competitiveness through reductions in personal income tax rates, expanded allowances and targeted investment incentives, while corporate tax reforms reflected a mixed approach of revenue-raising measures alongside new tax incentives. The Commission highlights its recently proposed Taxation Omnibus simplification package and the recast Directive on Administrative Cooperation (DAC) as key initiatives to reduce administrative burdens while preserving effective tax compliance and cooperation. Progress on VAT in the Digital Age (ViDA), the revision of the Energy Tax Directive, the proposed Tobacco Taxation Directive, the EU Inc. initiative and tax measures supporting the Clean Industrial Deal are also identified as important elements of the EU's evolving tax policy agenda.
A dedicated chapter examines tax compliance from the taxpayer's perspective, concluding that effective compliance depends not only on enforcement but also on tax certainty, simplicity, accessible filing support and trust in public institutions. Drawing on recent Eurobarometer survey data, the report finds that tackling tax avoidance and evasion remains citizens' highest tax policy priority across most Member States. The Commission argues that simplification initiatives and stronger administrative cooperation should complement anti-avoidance measures by reducing compliance costs for taxpayers while enabling tax authorities to allocate more resources towards enforcement and improving voluntary compliance.
The selection of the remitted material has been prepared by: Dr. Aleksandar Ivanovski & Brodie McIntosh
Fonte: CFE Tax Advisers Europe. Pubblicazione originale del 2026-07-13.