Schnellzugriff

No journals followed

Browse journals

No saved papers

Feed Entdecken shellTopNav.journalClub Trends Fragen Forschende

⌘K

Commission | Synapse

April 10, 2026

Commission

Key Points

The main aim is to summarize the Commission’s recent actions regarding taxation regulations and compliance.
Reviewed the Commission’s announcement on the call for evidence regarding taxation.
Confirmed the OECD’s Side-by-Side package application.
Listed infringements against member states for DAC non-implementation.
Launched a call for evidence on the Omnibus related to taxation.
Confirmed the full application of Pillar Two top-up taxes by the OECD.
Opened infringement procedures against 10 member states for DAC9 and 12 for DAC8 non-implementation.

Abstract

This overview highlights the Commission’s: (i) launch of a call for evidence on Omnibus on taxation; (ii) confirmation of the OECD’s Side-by-Side package and that it provides for full application of Pillar Two top-up taxes; and (iii) opening of an infringement procedure against 10 Member States for failing to fully implement DAC9 and against 12 Member States for failing to fully implement DAC8.

Connected Papers

Building similarity graph...

Analyzing shared references across papers

Discussion

Loading...

Authors

A

Angelika Xygka

Journals

European Taxation

Actions

References and Citations

Connected Papers

Building similarity graph...

Analyzing shared references across papers

Discussion

Loading...

Cite this study

Angelika Xygka (Wed,) studied this question.

www.synapsesocial.com/papers/69d8958f6c1944d70ce06a69 — DOI: https://doi.org/10.59403/3pb1eap