The Council Directive (EU) 2016/1164, as amended by Council Directive (EU) 2017/952 (known as the Anti-Tax Avoidance Directive – ATAD) establishes minimum standards to combat aggressive tax planning and tax avoidance practices within the EU.
Specifically, it lays out key measures to be included in all Member States’ corporate income tax laws, providing a consistent framework across the EU to safeguard tax bases and ensure the smooth functioning of the internal market.
As the ATAD comes under review, the European Commission (DG TAXUD) will conduct a comprehensive evaluation of its implementation to assess whether its objectives have been met and if adjustments are needed to further strengthen its measures.
We’re excited to announce that Spark is part of the consortium, alongside Syntesia, that will be assisting DG TAXUD in this critical evaluation. Our team will contribute to the assessment in line with the Better Regulation Guidelines, focusing on key evaluation criteria such as relevance, effectiveness, efficiency, coherence, and EU added value.