The consultation was launched on 6 July with a 12 October deadline. It gathers stakeholder input to inform a proposal, currently scheduled for early 2023, to limit the provision of ‘aggressive tax planning’ advice by ‘enablers’.
The consultation’s questions ask, notably:
- what criteria could be used to determine whether a company structure might result in aggressive tax planning
- views on possible policy options, including whether a soft or hard law instrument would be in order
- whether to introduce an EU database, code of conduct or self-assessment due diligence on enablers
- how to enforce the possible rules
Source Accountancy Europe
