Which of the European Commission’s tax proposals have a future?

European tax law has undergone significant changes in recent years. The European Commission has presented a number of proposals aimed at greater harmonisation of direct taxation rules across member states. However, not all of these proposals have been successfully implemented.

Ondřej Málek, of counsel at Bříza & Trubač, and Jiří Kostohryz address this issue in their article, which is published in the summer issue of the Bulletin of the Chamber of Tax Advisers of the Czech Republic.

The authors provide an overview of the current status of individual legislative proposals, explaining why ambitious harmonisation projects often encounter political obstacles. Their analysis shows that measures presented as technical, procedural or simplifying are most likely to be adopted, whereas far-reaching reforms generally lack the necessary support from member states.
The article is available here.