EU Tax Omnibus and DAC recast (proposals of 24 June 2026): sourced answers
3 answers to specific questions — each with a verbatim quote from an official source and a link to it.
Every answer is checked against a verbatim quote from a stored copy of its source and has passed an independent review. This is reference information, not legal advice: rules change, and the outcome depends on your circumstances.
Tax treaty or act
What kind of act or agreement is it
a proposal for a Council Directive amending Directives 2003/49/EC, 2009/133/EC, 2011/96/EU, (EU) 2016/1164, (EU) 2017/1852 and (EU) 2025/50 in Articles 1 to 6 respectively
«ted. Article 5 Amendments to Directive (EU) 2017/1852 Directive (EU) 2017/1852 is amended as follows: EN 34»
Source: taxation-customs.ec.europa.eu · source copy as of 2026-10-03
«ve. Article 2 Amendments to Directive 2009/133/EC Directive 2009/133/EC is amended as follows: (1) Article 2 is amended as follows: (a)»
Source: taxation-customs.ec.europa.eu · source copy as of 2026-10-03
«Article 1 Amendments to Directive 2003/49/EC Directive 2003/49/EC is amended as follows: (1) the title is replaced by the following:»
Source: taxation-customs.ec.europa.eu · source copy as of 2026-10-03
«rm.’. Article 6 Amendments to Directive (EU) 2025/50 Article 11 of Directive (EU) 2025/50 is amended as follows: (1) in paragraph 2, point (d) is replac»
Source: taxation-customs.ec.europa.eu · source copy as of 2026-10-03
«ive. Article 4 Amendments to Directive (EU) 2016/1164 Directive (EU) 2016/1164 is amended as follows: (1) the title is replaced by the following:»
Source: taxation-customs.ec.europa.eu · source copy as of 2026-10-03
«EUROPEAN COMMISSION Brussels, 24.6.2026 COM(2026) 560 final 2026/0163 (CNS) 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 {SEC(2026) 560 final} - {SWD(2026) 560 final} - {SWD(2026) 561 final} - {SWD(2026) 562 final} EN EN EXPLANATORY MEMORANDUM 1. CONTEXT OF THE PROPOSAL • Reasons for and objectives of the proposal This initiative was announced in the Commission Work Programme 2026 as part of the Commission’s broader agenda to simplify Union legislation, reduce unnecessary administrative burdens and strengthen the competitiveness of the internal market. In recent decades, the Union’s framework on direct taxation has developed considerably in response to the growing impact of globali»
Source: taxation-customs.ec.europa.eu · source copy as of 2026-10-03
«e. Article 3 Amendments to Directive 2011/96/EU Directive 2011/96/EU is amended as follows: (1) the title is replaced by the following:»
Source: taxation-customs.ec.europa.eu · source copy as of 2026-10-03
What is the status of the agreement or act (in force, suspended, terminated)
it is a proposal under Article 115 TFEU: until the Council acts unanimously none of it is law
«Artículo 115 (antiguo artículo 94 TCE). Sin perjuicio del artículo 114, el Consejo adoptará, por unanimidad con arreglo a un procedimiento legislativo especial, y previa consulta al Parlamento Europeo y al Comité Económico y Social, directivas para la aproximación de las disposiciones legales, reglamentarias y administrativas de los Estados miembros que incidan directamente en el establecimiento o funcionamiento del mercado interior. Artículo 116 (antiguo artículo 96 TCE). En caso de que la Comisión compruebe que una divergencia entre las disposiciones legales, reglamentarias o administrativas de los Estados miembros falsea las condiciones de competencia en el mercado int»
Source: boe.es · source copy as of 2026-10-03
«the proposal will encourage cross-border commercial activity and business expansion in the internal market, and facilitate business restructurings in line with Directive 2017/1132 13 as amended by Directive 2019/2121 (Mobility Directive) 14. 2. LEGAL BASIS, SUBSIDIARITY AND PROPORTIONALITY • Legal basis This proposal falls within the scope of Article 115 of the Treaty on the Functioning of the European Union (TFEU). The rules of the proposal aim to approximate the laws, regulations and administrative practices of the Member States as directly affect the establishment or functioning of the internal market. It shall therefore be adopted under the special legislative procedure in accordance with this article and the initiative should take the form of a directive. The competence of the Union in this area is shared with the Member States. • Subsidiarity (for non-exclusive competence) Union competence in the area of direct taxation is shared with the Member States on the basis of Article 115 TFEU. …»
Source: taxation-customs.ec.europa.eu · source copy as of 2026-10-03
«EUROPEAN COMMISSION Brussels, 24.6.2026 COM(2026) 560 final 2026/0163 (CNS) 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 {SEC(2026) 560 final} - {SWD(2026) 560 final} - {SWD(2026) 561 final} - {SWD(2026) 562 final} EN EN EXPLANATORY MEMORANDUM 1. CONTEXT OF THE PROPOSAL • Reasons for and objectives of the proposal This initiative was announced in the Commission Work Programme 2026 as part of the Commission’s broader agenda to simplify Union legislation, reduce unnecessary administrative burdens and strengthen the competitiveness of the internal market. In recent decades, the Union’s framework on direct taxation has developed considerably in response to the growing impact of globali»
Source: taxation-customs.ec.europa.eu · source copy as of 2026-10-03
On 24 June 2026 the Commission proposed a recast of the DAC (COM(2026) 308 final); it is only a proposal, based on Articles 113 and 115 TFEU, and requires Council unanimity.
«EUROPEAN COMMISSION Brussels, 24.6.2026 COM(2026) 308 final 2026/0168 (CNS) Proposal for a COUNCIL DIRECTIVE on administrative cooperation in the field of taxation (recast) {SEC(2026) 186 final} - {SWD(2026) 164 final} - {SWD(2026) 165 final} - {SWD(2026) 166 final} EN EN EXPLAN»
Source: taxation-customs.ec.europa.eu · source copy as of 2026-10-03
«Artículo 115 (antiguo artículo 94 TCE). Sin perjuicio del artículo 114, el Consejo adoptará, por unanimidad con arreglo a un procedimiento legislativo especial, y previa consulta al Parlamento Europeo y al Comité Económico y Social, directivas para la aproximación de las disposiciones legales, reglamentarias y administrativas de los Estados miembros que incidan directamente en el establecimiento o funcionamiento del mercado interior. Artículo 116 (antiguo artículo 96 TCE). En caso de que la Comisión compruebe que una divergencia entre las disposiciones legales, reglamentarias o administrativas de los Estados miembros falsea las condiciones de competencia en el mercado int»
Source: boe.es · source copy as of 2026-10-03
«toring obligations. At the same time, it requires online platforms allowing traders to conclude distant contracts with consumers to ensure the traceability of traders using their services to offer products or services. The DAC is without prejudice to, and complements, the obligations established under Regulation (EU) 2022/2065. 2. LEGAL BASIS, SUBSIDIARITY AND PROPORTIONALITY • Legal basis The legal basis of DAC relies on Articles 113 and 115 of the Treaty on the Functioning of the European Union (TFEU). Article 113 of the TFEU provides a legal basis for the harmonisation of indirect tax systems of Member States, as far as is needed to ensure the functioning of the Internal Market and to avoid distortion of competition. Article 115 of the TFEU provides for the approximation of such laws, regulations or administrative provisions of the Member States, which directly affect the establishment or functioning of the Internal Market and make the approximation of laws necessary. …»
Source: taxation-customs.ec.europa.eu · source copy as of 2026-10-03
«Artículo 113 (antiguo artículo 93 TCE). El Consejo, por unanimidad con arreglo a un procedimiento legislativo especial, y previa consulta al Parlamento Europeo y al Comité Económico y Social, adoptará las disposiciones referentes a la armonización de las legislaciones relativas a los impuestos sobre el volumen de negocios, los impuestos sobre consumos específicos y otros impuestos indirectos, en la medida en que dicha armonización sea necesaria para garantizar el establecimiento y el funcionamiento del mercado interior y evitar las distorsiones de la competencia. CAPÍTULO 3 Aproximación de las legislaciones Artículo 114 (antiguo artículo 95 TCE). 1. Salvo que los Tratados dispongan otra cosa»
Source: boe.es · source copy as of 2026-10-03
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