COM(2021)565 EU - Directive
Rules to prevent the misuse of shell entities for tax purposes

Please note

This page contains a limited version of this dossier in the Parlementaire Monitor.

This Directive i is drafted by the Directorate-General Taxation and Customs Union (TAXUD) i of the European Commission and submitted to the Council of the European Union on December 22, 2021 and for raadpleging i to the European Parliament.

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Key information

official title

Proposal for a COUNCIL DIRECTIVE laying down rules to prevent the misuse of shell entities for tax purposes and amending Directive 2011/16/EU
 
Legal instrument Directive
Decision making procedure Consultation procedure (CNS)
reference by COM-number i COM(2021)565 EN
Additional COM-numbers SEC(2021)565; SWD(2021)577; SWD(2021)578; SWD(2021)579
procedure number i 2021/0434(CNS)
CELEX number i 52021PC0565

2.

Key dates

Document 22-12-2021
Online publication 22-12-2021

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Related information

 

4.

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5.

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