Il parere CFE sulla rifusione della Direttiva sulla cooperazione amministrativa: consolidamento in un unico testo, eliminazione degli hallmark generici di Categoria A, esclusione dagli obblighi per il Pillar Two, termine esteso a 90 giorni e tutela del segreto professionale.
Consolidating the Administrative Cooperation Framework
CFE Tax Advisers Europe has published an Opinion Statement responding to the European Commission's proposal for a Recast of the Directive on Administrative Cooperation, COM(2026) 308. The proposal consolidates the existing Directive and its successive amendments into a single legislative instrument and introduces targeted measures intended to simplify the reporting framework for cross-border arrangements. CFE welcomes the Commission's objective of improving the accessibility, coherence and operation of the framework, supports the overall direction of the proposal and encourages Member States to adopt it, while putting forward recommendations aimed at strengthening legal certainty and proportionality.
Simplification of DAC6 Reporting
The Statement welcomes the consolidation of the Directive into a single instrument, which CFE considers will significantly improve the readability of the legislative framework. CFE supports several of the proposed DAC6 simplification measures, including the removal of the Category A generic hallmarks, the introduction of a reporting carve-out for arrangements concerning only Pillar Two top-up taxes, and the extension of the reporting deadline from 30 to 90 days. It also asks for further clarification of the conditions governing the Pillar Two carve-out, particularly the assessment of the "no related benefit" condition.
Guidance on the Main Benefit Test
CFE encourages the development of clear and stable guidance on the application of the Main Benefit Test, prepared in consultation with Member States and stakeholders, in order to promote greater consistency in how the rules are applied across the Union. Divergent national interpretations have been a persistent source of uncertainty for intermediaries and taxpayers alike, and CFE considers that shared guidance would reduce defensive reporting without weakening the effectiveness of the regime.
Legal Professional Privilege and Fundamental Rights
The Statement welcomes the proposed alignment of the Directive with recent jurisprudence of the Court of Justice of the European Union on legal professional privilege. CFE reiterates its long-standing preference for a taxpayer-default reporting model and recommends that legal advice and legal representation receive equal protection, consistent with the Court's judgment in F SCS. More broadly, the Statement emphasises that effective administrative cooperation must continue to respect fundamental rights, legal certainty and the rule of law, in line with the evolving case law of both the Court of Justice and the European Court of Human Rights. Through the Statement, CFE contributes the practical experience of the European tax advisory profession to the ongoing legislative process.
Fonte: CFE Tax Advisers Europe