report parliamentary committee draft, 12 December 2024
On the proposal for a Council directive amending Directive 2011/16/EU on administrative cooperation in the field of taxation
Document ECON-PR-766712 · (COM(2024)0497 – C100169/2024 – 2024/0276(CNS))
Committee on Economic and Monetary Affairs · Rapporteur: Aurore Lalucq
AI:In short
The draft report approves the Commission proposal for a Council directive amending Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC9), which simplifies reporting obligations for multinational enterprise groups under the Pillar 2 Directive. It sets up a system for authorities to exchange information and introduces a standard form for reporting, enabling central filing by a designated entity instead of individual filings by each constituent entity.
Position. The rapporteur proposes that Parliament approves the proposal without amendments pursuant to a simplified procedure without amendments.
Key points
- Parliament approves the Commission proposal without amendments.
- Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament.
- Asks the Council to consult Parliament again if it intends to substantially amend the text approved by Parliament.
- The proposal aims to simplify filing and reduce administrative burden for multinational enterprise groups and large-scale domestic groups under the Pillar 2 Directive.
- It introduces a system for authorities to exchange information and a standard form for reporting certain tax-related information.
- The simplified rules allow central filing by a designated entity on behalf of the entire group, as opposed to individual filings by each constituent entity.
- Without the proposal, each company in a multinational group would have to file a top-up tax information return in its country of residence.
- Swift adoption is essential so the simplified rules apply in time for the first reporting, due by 30 June 2026.
- The directive is expected to reduce administrative burden, as central filing will concern approximately 4,000 entities instead of around 180,000.
Who is affected
- Multinational enterprise groups and large-scale domestic groups subject to the Pillar 2 Directive, which will use the standard form and central filing.
- Tax authorities in member states, which will exchange information under the new system.
Figures and deadlines
- First reporting due by 30 June 2026.
- Central filing will concern approximately 4,000 entities.
- Around 180,000 entities would be required to do individual filing in the absence of the directive.
Legal basis. Articles 113 and 115 of the Treaty on the Functioning of the European Union
Written by AI from the full text · every figure comes from the text · ¶ opens the paragraph · 4 Sept 2026 · Report a problem
Full text
Draft european parliament legislative resolution 11 paragraphs
(COM(2024)0497 – C100169/2024 – 2024/0276(CNS))
(Special legislative procedure – consultation)
The European Parliament,
–having regard to the Commission proposal to the Council (COM(2024)0497),
–having regard to Articles 113 and 115 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C100169/2024),
–having regard to Rule 84 of its Rules of Procedure,
–having regard to the report of the Committee on Economic and Monetary Affairs (A100000/2024),
1.Approves the Commission proposal;
2.Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament;
3.Asks the Council to consult Parliament again if it intends to substantially amend the text approved by Parliament;
4.Instructs its President to forward its position to the Council, the Commission and the national parliaments.
Explanatory statement 6 paragraphs
On 7 November 2024, the Council consulted the Parliament on a proposal for a Council Directive amending Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC9).
The DAC9 proposal is closely linked with the 2022 Pillar 2 Directive, which aims to ensure a global minimum level of taxation for multinational enterprise groups (MNEs) and large-scale domestic groups in the EU.
The proposal aims at simplifying the filing process and reduce the administrative burden for MNEs with a view to their reporting obligations under the Pillar 2 Directive. For this purpose, it sets up a system for authorities to exchange information with each other and introduces a standard form, in line with that developed by the OECD/G20 Inclusive Framework, which MNEs and large-scale domestic groups (LSDGs) will have to use to report certain tax-related information. These two elements are pre-requisites under Article 44 of the Pillar 2 Directive to apply the simplified rules for reporting obligations, which allows for a central filing by a designated entity on behalf of the entire group as opposed to individual filings by each constituent entity.
Without the DAC9 proposal, each company that forms part of an MNE would have to file a top-up tax information return in the country where it is based, which can be time‑consuming and complicated.
A swift adoption by the Council of this proposal is essential in order to ensure that the simplified rules for reporting obligations apply in time for the first reporting, which is due to take place by 30 June 2026. The Directive is expected to bring significant reductions of administrative burden, given that the central filing will only concern approximately 4,000 entities, as opposed to around 180,000 who would be required to do an individual filing in the absence of the Directive. DAC 9 is also a tool to guarantee a smoother implementation of Pillar II but will require time to be implemented. Further delays would not help in delivering Pillar II on time.
In view of the technical nature of the proposal and the urgency of adopting the proposal, your rapporteur proposes that Parliament approves the proposal without amendments pursuant to a simplified procedure without amendments (rule 52).