Unshell directive proposal – a Pandora box of unrealistic benefits, unjustified reasons and unforeseen indirect consequences
Unshell directive proposal – a Pandora box of unrealistic benefits, unjustified reasons and unforeseen indirect consequences

Summary/Abstract: The author raises questions on the reasons and benefits specifically declared by the European Commission in the documents prepared for promoting the Unshell Directive Proposal among EU Member States with the view to assess if they prove sufficient for its implementation. Furthermore, the overview is supplemented with the analysis of consequences that may indirectly affect the taxpayers on the EU market and the tax authorities from all the EU Member States. The author questions if this proposal is really needed considering that it brings many uncertainties for both taxpayers and tax authorities.

• Details
• Contents