Tax Policy Roadmap of the Bulgarian Presidency of the Council, setting out future work in the Council during the coming months.
Direct taxation:
- Transparency: Mandatory Disclosure Rules Directive ("DAC6")
- 'Good Governance in Tax Matters' clause in the EU agreements with third countries
- Implementation of the Council conclusions on the 'Future of the Code of Conduct (Business Taxation)'
- Legislative proposal establishing rules at EU level allowing taxation of profits generated by multinationals through the digital economy
- Follow-up work on the EU list of non-cooperative jurisdictions for tax purposes
- Provision setting up a minimum effective level of taxation in the Interest and Royalties Directive
- Proposal for a renewed Common (Consolidated) Corporate Tax Base
- Outbound payments
Indirect taxation:
- Signature of the EU-NO Agreement on administrative cooperation, combating fraud and recovery of claims in the field of VAT
- Proposal for a Council Directive amending Directive 2006/112/EC as regards harmonizing and simplifying certain rules in the value added tax system and introducing the definitive system for the taxation of trade between Member States; Proposal for a Council Implementing Regulation amending Implementing Regulation (EU) 282/2011 as regards certain exemptions for intra-Community transactions
- Proposal for a Council Regulation amending Regulation (EU) No 904/2010 as regards measures to strengthen administrative cooperation in the field of value added tax
- Proposal for a Council Directive amending Directive 2006/112/EC on the common system of value added tax, with regard to the obligation to respect a minimum standard rate
- Report on the prolongation of the sectorial reverse charge
- Proposal on VAT simplifications for SMEs
- Proposal on VAT rates
0