Il compromesso della Presidenza sulla rifusione della DAC al Gruppo di lavoro del Consiglio, l'avanzamento dei negoziati ONU sulla Convenzione quadro fiscale, le audizioni FISC del Parlamento europeo su trend fiscali e frodi IVA, le consultazioni AMLA e la nuova guida della Commissione sulla verifica CBAM.
Council Working Party to Discuss the Presidency Compromise on the DAC Recast
The Council Working Party on Tax Questions (Direct Taxation) meets on 4 September 2026 to continue negotiations on the Commission's proposal for a Recast of the Directive on Administrative Cooperation. The Recast would consolidate DAC1 through DAC9 and make targeted changes to DAC6 reporting, platform reporting under DAC7, notifications concerning country-by-country reporting and Pillar Two, and the treatment of legal professional privilege. According to the provisional agenda, Member State representatives will examine a Presidency compromise text dated 26 August and exchange views on the opinion of the European Data Protection Supervisor, which addresses the proportionality of personal data processing, access to reported information, retention periods and safeguards, and recommends preserving foreseeable relevance as the governing threshold for exchanges of information. Further direct tax meetings are scheduled for 17 and 30 September.
UN Committee Advances Negotiations on the International Tax Convention
The UN Intergovernmental Negotiating Committee concluded its fifth substantive session on the Framework Convention on International Tax Cooperation, held from 3 to 13 August 2026, the first time delegates examined complete drafts of the convention and its two early protocols. Discussions revealed continuing differences over the allocation of taxing rights, with developing countries favouring a stronger role for source and market jurisdictions and developed countries emphasising the need to avoid overlapping nexus rules and double taxation. The relationship between the Convention and existing bilateral and multilateral agreements remains unresolved. Negotiations also continued on protocols covering cross-border services income and the prevention and resolution of tax disputes. No text was agreed; the sixth session will be held in Nairobi from 30 November to 10 December 2026.
European Parliament to Examine Taxation Trends and Revenue Fraud
The European Parliament's Subcommittee on Tax Matters will hold two public hearings on 7 September 2026. The first will consider taxation trends in Member States and how tax policy and compliance can be improved, with the Commission presenting its annual report on taxation and members examining the relationship between tax incentives and public policy objectives, including measures introduced under the Clean Industrial Deal. The second, held jointly with the Committees on Budgetary Control and on the Internal Market and Consumer Protection, will examine how organised criminal groups exploit the Single Market through VAT and customs fraud, how suspected cases can be better detected and investigated, and how lost EU revenue can be recovered.
AMLA Public Hearings on Reporting and Supervisory Standards
The EU Anti-Money Laundering Authority will hold two online public hearings on 9 and 10 September 2026. The first concerns draft Implementing Technical Standards establishing common formats for reporting suspicions and providing transaction records to Financial Intelligence Units, with the associated consultation closing on 20 September. The second concerns draft Regulatory Technical Standards on assessing the inherent and residual money laundering and terrorist financing risk profile of non-financial obliged entities, a question of direct relevance to tax advisers and other professional services providers; that consultation closes on 27 September. AMLA also published a summary of the ninth meeting of its FIU General Board, which approved three draft standards on FIU information exchanges and reporting to the European Public Prosecutor's Office.
Commission Publishes Guidance on CBAM Verification
The European Commission has published guidance for verifiers and national accreditation bodies on the verification of emissions data under the Carbon Border Adjustment Mechanism. The document explains the accreditation process and the requirements applicable to verifying embedded emissions reported by authorised CBAM declarants, covering verifier competence and independence, verification planning, risk analysis, site visits, materiality and the treatment of misstatements. Accredited verifiers can access the CBAM Registry from 1 September 2026 and are expected to register within two months of accreditation, with verification reports to be issued through the Registry from January 2027. The guidance follows the publication on 14 August of ten broader CBAM guidance documents.
Fonte: CFE Tax Advisers Europe