Tax Top 5 CFE: dichiarazione congiunta sulla semplificazione fiscale UE, 18ª plenaria OECD/G20 Inclusive Framework, compromesso del Consiglio sulla rifusione DAC, consultazione AMLA sul database AML/CFT e novità doganali UE.
Joint statement on the EU Tax Simplification Package
CFE and 22 other associations urged Member States to agree the Commission's Tax Simplification Package while preserving its benefits. The statement of 28 October 2026 cites potential savings of about €8 billion a year and targets of 25% less administrative burden for companies and 35% for SMEs. Withholding-tax procedures and duplicated information requirements are singled out. The Commission's consultation on the Direct Taxation Omnibus closes on 5 November 2026 and CFE will provide input.
OECD/G20 Inclusive Framework holds its 18th Plenary
The Plenary met in Paris from 28 to 30 October 2026. Members agreed further work on the digitalisation challenges and approved the next phase of work on internationally mobile workers. They also reviewed BEPS implementation, the global minimum tax including the Side-by-Side Package, and the use of AI in tax administration. Tax Certainty Day follows on 4 November, and a public consultation on Chapter VII of the Transfer Pricing Guidelines is set for 9 November 2026.
Council to examine the full DAC Recast compromise
The Council Working Party on Tax Questions meets on 4 November 2026 to examine a full Presidency compromise on the recast of the Directive on Administrative Cooperation. The talks will determine how far simplifications go and how reporting duties, information exchange and taxpayer safeguards are balanced. In Parliament, the rapporteur's draft report touches DAC6 exemptions and overlapping national reporting; the amendment deadline is 12 November 2026. The Commission's feedback period closes on 1 December 2026 and CFE is preparing a position paper.
AMLA consultation on the central AML/CFT database
AMLA held a public hearing on 3 November 2026 on draft regulatory technical standards for a central AML/CFT database. The database would collect information on obliged entities and supervisors to support more targeted supervision. The standards impose no direct reporting duties on private companies, but will shape the supervisory framework for tax advisers. CFE aims to raise proportionality, data quality and risk-based operation.
EU customs changes take effect
A €2 per item Union handling fee for covered e-commerce imports applies from 1 November 2026. The 2027 Combined Nomenclature was published on 30 October 2026 and applies from 1 January 2027, so businesses should review commodity codes. The Commission also reported on Phase 6 of the New Computerised Transit System, with opt-in and opt-out models for entry-summary information linked to ICS2.
Fonte: CFE Tax Advisers Europe