Commission

This overview highlights the European Commission’s (i) adoption of the tax simplification package and the Taxation Omnibus and DAC Recast, respectively; (ii) issuance of a recommendation on ownership transfers of SMEs, including tax aspects; (iii) publication of the final report on the ATAD evaluation; (iv) publication of the annual report on taxation; (v) opening of infringement procedures against France, Germany and Italy over legislation on the taxation of dividends received from subsidiaries in other Member States; (vi) the urging of Belgium, Bulgaria and Cyprus to fully implement DAC9; and (vii) closing of the infringement procedure against Sweden regarding implementation of DAC9.