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Tackling the role of enablers involved in facilitating tax evasion and aggressive tax planning in the European Union

Taxation

Some enablers (tax advisers, lawyers, accountants etc.) design, market and assist tax structures that use entities and structures without substance for tax purposes and take advantage of differences between national tax systems or tax treaties to enable evading or avoiding taxes for their clients. The initiative aims at stepping up the fight against tax evasion and aggressive tax planning calls by setting rules applicable to the professionals creating these complex and untransparent structures.

Links

Public consultation

ID: 13488

Lobbying Activity

15 responses

AmCham EU favors existing rules over new tax directive

American Chamber of Commerce to the European Union, 12 Oct 2022

AmCham EU recommends using existing anti-avoidance rules instead of a new directive. They suggest a gap analysis of current regulations to determine if more action is needed. Additionally, they advocate for exempting in-house tax departments from any new requirements.
This would prevent increased regulatory complexity and reduce administrative costs for businesses.
EU Member States could face reduced economic competitiveness and new market barriers.

EY calls for gap analysis before new tax enabler rules

Ernst & Young Core Business Services BV, 12 Oct 2022

EY requests a systematic gap analysis of existing transparency laws before proposing new measures. They argue that full implementation of current rules is more effective than restricting professional advice.
This would allow EY to avoid additional compliance costs and regulatory oversight.
Taxpayers lose the right to receive independent professional assistance if the proposed rules are implemented.

KPMG urges research before new EU rules on tax advisors

KPMG, 11 Oct 2022

KPMG requests comprehensive research on existing rules' impact before introducing new requirements. They advocate for targeted measures against the minority of intermediaries engaging in unacceptable behavior, avoiding additional burdens on compliant advisors. KPMG supports addressing aggressive tax planning but stresses that legal certainty and proportionality must guide any initiative.
This would allow KPMG to avoid stricter compliance requirements and maintain flexibility in advisory services.
Tax authorities lose stronger tools to identify and prevent aggressive tax planning schemes.

Consultation response

Deutscher Steuerberaterverband e.V., 7 Oct 2022

Die EU-Initiative SAFE soll die Rolle von „Vermittlern“ bekämpfen, die Steuerhinterziehung und aggressive Steuerplanung gestalten, vermarkten oder unterstützen. Dabei sollen insbesondere „Vermittler“ an der Einrichtung von komplexen Strukturen in Drittstaaten gehindert werden. Steuerhinterziehung,…

Tax Adviser Federation demands exclusion from new EU tax rules

European Tax Adviser Federation, 11 Oct 2022

The federation demands that qualified tax professionals be exempt from the new rules. They request that the legislation focus only on tax structures outside Europe.
This would allow their members to avoid new compliance costs and professional oversight.
Unregulated tax consultants would face stricter scrutiny and new registration requirements.

Consultation response

BIPAR - European Federation of Insurance Intermediaries, 12 Oct 2022

Please find attached

German tax advisers reject EU 'enablers' directive and seek exemptions

Bundessteuerberaterkammer, 11 Oct 2022

The organization opposes the proposal and demands that regulated tax advisers be excluded from its scope. They call for a clear distinction between legal tax advice and illegal tax evasion. They also want existing transparency rules evaluated before any new legislation is adopted.
This would protect the profession's reputation and avoid significant new administrative costs.
Tax authorities lose a tool designed to prevent the marketing of complex tax avoidance structures.

Consultation response

Institute of Chartered Accountants in England and Wales, 11 Oct 2022

Please find attached a joint letter from the Chartered Institute of Taxation and the Institute of Chartered Accountants in England and Wales setting out some further feedback on the UK experiences on measures to tackle aggressive tax planning which we trust the EU Commission will find helpful. The…

German auditors urge EU to distinguish tax evasion from planning

Institut der Wirtschaftsprüfer in Deutschland e.V., 11 Oct 2022

The IDW demands a clear distinction between illegal tax evasion and legal tax planning. They argue that closing loopholes is a legislative duty and not for advisors. They suggest evaluating existing rules before proposing new ones.
This prevents auditors from facing conflicting legal risks of professional sanctions or liability.
EU member states face continued tax base erosion while waiting for evaluations.

Consultation response

European Contact Group, 12 Oct 2022

The European Contact Group (ECG) which brings together the six large professional Services networks in Europe (BDO, Deloitte, EY, Grant Thornton, KPMG and PwC), welcomes the opportunity to respond to the EC Call for Evidence on Securìng the Activity Framework for Tax Enablers. Please see attached…

Consultation response

European Federation of Accountants and Auditors for Small and Medium-sized Enterprises, 12 Oct 2022

The European Federation of Accountants and Auditors for SMEs, EFAA for SMEs, welcomes the efforts of the European Commission initiatives aiming to step up the fight against tax evasion and aggressive tax planning. While EFAA did not respond to the consultation questionnaire, attached is our…

Consultation response

Wirtschaftsprüferkammer (Chamber of Public Accountants), 11 Oct 2022

Anbei erhalten Sie eine Stellungnahme der Wirtschaftsprüferkammer.

Consultation response

Kammer der Steuerberater:innen und Wirtschaftsprüfer:innen, 11 Oct 2022

Die Kammer der Steuerberater und Wirtschaftsprüfer (KSW) ist die Standesvertretung für Steuerberater:innen und Wirtschaftsprüfer:innen (beide Wirtschaftstreuhänder:innen) in Österreich. Die KSW vertritt mehr als 10.000 Mitglieder. Die steuerliche Beratung und Vertretung ist in Österreich wenigen…

Consultation response

CYPRUS INTERNATIONAL BUSINESSES ASSOCIATION, 11 Oct 2022

The relevant feedback of CIBA is attached in the format of the CIBA letter dated 11/10/2022.

Consultation response

Istituto Nazionale Tributaristi, 1 Aug 2022

Il ruolo degli operatori (c.d. facilitatori) nella pianificazione fiscale aggressiva e/o nel favorire l’evasione deve essere assolutamente posto sotto controllo da parte dell’UE in collaborazione con le nazioni comunitarie. Bisogna però evitare forme di eccessiva burocratizzazione in quanto…