Il parere CFE sulla proposta di Direttiva Omnibus sulle imposte dirette: eliminazione dei requisiti minimi di partecipazione, autoliquidazione per le ritenute, deduzione immediata delle spese di R&S, riforma delle regole ATAD su interessi e CFC e criticità sull'estensione della GAAR al Pillar Two.
A Response to the Commission's Direct Tax Simplification Proposal
CFE Tax Advisers Europe has published an Opinion Statement on the European Commission's proposal for a Direct Taxation Omnibus Directive, COM(2026) 560. The proposal is a central element of the Commission's direct tax simplification package and brings together targeted amendments to the Interest and Royalties Directive, the Parent-Subsidiary Directive, the Anti-Tax Avoidance Directive, the Tax Merger Directive and the Directive on Tax Dispute Resolution Mechanisms. CFE supports the overall direction of the proposal and encourages Member States to adopt it, while offering practical recommendations aimed at improving legal certainty and consistent implementation across the Union.
Withholding Tax Relief and Holding Requirements
CFE welcomes the removal of the minimum holding requirements under the Interest and Royalties and Parent-Subsidiary Directives, together with the shift to a taxpayer self-assessment approach for withholding tax relief. These measures should meaningfully reduce administrative burdens for businesses operating across borders. The Statement nevertheless asks for clarification of the responsibilities placed on paying agents, recommends a shorter transition period before the new procedures take effect, and calls for greater legal certainty on how the anti-double non-taxation safeguard interacts with beneficial ownership requirements and bilateral tax treaties.
Research and Development Expenditure
The Statement supports the introduction of an EU-wide minimum standard allowing the immediate deduction of qualifying research and development expenditure, which CFE views as an important step towards encouraging investment and innovation across the Union. CFE recommends that the definition of qualifying costs recognise a broader range of innovation-related expenditure, and asks for further consideration of how the proposed allowance interacts with the Pillar Two Substance-Based Income Exclusion.
Interest Limitation and Controlled Foreign Company Rules
CFE welcomes the proposed simplification of the ATAD interest limitation rule, including the mandatory three million euro safe harbour, as well as the reforms to the Controlled Foreign Company regime. The Statement recommends clearer legislative definitions, appropriate transition arrangements for Member States moving between different CFC models, and greater legal certainty around dynamic references to the OECD framework. It also encourages further clarification of how treasury financing arrangements should be treated.
Concerns on the General Anti-Abuse Rule and Pillar Two
While supporting the simplification objectives, CFE expresses concern about extending the General Anti-Abuse Rule to Pillar Two top-up taxes. The Statement considers that such an extension risks undermining the internationally agreed GloBE framework, creating legal uncertainty and increasing the possibility of double taxation. CFE also welcomes the modernisation of the Tax Merger Directive and the targeted improvements to the dispute resolution framework, while encouraging transparent implementation and continued stakeholder consultation as negotiations progress.
Fonte: CFE Tax Advisers Europe