What is being decided?
The European Commission is proposing a Council directive to amend several existing EU tax directives, including rules on direct taxation.
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European UnionEuropean Commission24 Jun 2026
Council Directive on Direct Taxation Simplification
Official titleProposal for a COUNCIL DIRECTIVE amending Directives 2003/49/EC, 2009/133/EC, 2011/96/EU, (EU) 2016/116...
Proposal for a COUNCIL DIRECTIVE amending Directives 2003/49/EC, 2009/133/EC, 2011/96/EU, (EU) 2016/1164, (EU)2017/1852, (EU) 2025/50 as regards the simplification of the Union framework on direct taxation and supporting growth and competitiveness of the EU
This proposal would amend several EU tax directives to simplify the Union framework on direct taxation.
Selected official stepProposal published
- Actor
- European Commission
- Date
- 24 Jun 2026
- Record
- Proposal for a directive
Policy journeyProposal published
Understand the proposal
Six questions, grounded in the official record.Who could be affected?
The directly affected legal framework is the EU directive system on direct taxation, with the European Commission as the proposing institution.
Why is this proposed?
The available official record does not specify this yet.
Where would it apply?
The proposal applies at EU level to the Union framework on direct taxation.
When could it matter?
This is a Commission proposal dated 2026-06-24, and its current stage is still proposal.
How would it work?
It would work by changing the wording of several existing directives rather than creating a new tax regime from scratch.
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