During its 6-month term starting on 1 January 2024, the Belgian Presidency of the Council of the European Union has outlined its priorities, including taxation and customs. It aims to implement OECD Pillar Two by January 1, 2024, and Pillar One by January 1, 2025. The focus on direct taxation includes combating tax evasion, avoidance, aggressive planning, and harmful competition. The Presidency supports the BEFIT package and aims to enhance tax transparency, close the VAT gap, and revise the Union’s Customs Code to meet current and future needs.
Source Orbitax
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