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Evolución de la propuesta de directiva antielusión fiscal - Despacho de abogados Gómez-Acebo & Pombo

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Evolución de la propuesta de directiva antielusión fiscal

13 de junio, 2016

El texto originario de la propuesta de directiva antielusión fiscal, incluido en el paquete de medidas contra la evasión fiscal publicado en enero del presente año, se ha visto sometido a una constante evolución hasta llegar al texto transaccional actualizado propuesto por la Presidencia holandesa.1. Introducción

La reunión del Consejo de Asuntos Económicos y Financieros (Ecofin) del pasado 25 de mayo ha significado, entre otras cosas, un avance hacia la futura aprobación de la directiva antielusión fiscal propuesta por la Comisión Europea dentro de un paquete de medidas de lucha contra la evasión fiscal publicado el 28 de enero del 2016 y cuyo texto originario ha experimentado una serie de cambios con sucesivas versiones hasta llegar al texto transaccional actualizado de la Presidencia de 26 de mayo del 2016. El Ecofin no ha alcanzado aún un acuerdo sobre la aprobación de la directiva, siendo el objetivo de la Presidencia holandesa lograrlo en la próxima reunión de dicho consejo (17 de junio del 2016)…

Evolución de la propuesta de directiva antielusión fiscal

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