COM(2021)565 EU - Directive
Rules to prevent the misuse of shell entities for tax purposes - Main contents
Please note
This page contains a limited version of this dossier in the EU 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.
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/EULegal instrument | Directive |
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Decision making procedure | Consultation procedure (CNS) |
reference by COM-number i | COM(2021)565 ![]() |
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 |
Document | 22-12-2021 |
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Online publication | 22-12-2021 |
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