Tax Omnibus și DAC Recast: cum pregătește UE cea mai amplă simplificare fiscală pentru companii din ultimii ani. Ar putea fi ele, cu adevărat, o soluție?
The Tax Omnibus and DAC Recast: how the EU is preparing the most far-reaching tax simplification for businesses in recent years. Could they really be the answer?

Summary/Abstract: In June 2026, the European Commission adopted an ambitious tax simplification package comprising two complementary initiatives: the Tax Omnibus, aimed at simplifying EU direct tax rules, and the DAC Recast, which recasts the Directive on Administrative Cooperation. Together, these proposals are designed to simplify EU tax rules, reduce compliance burdens for businesses, eliminate unnecessary and overlapping reporting requirements, and create a more efficient framework for cross-border activities within the European Union. According to the Commission’s estimates, the package could generate annual savings of approximately €8 billion for businesses across the EU. The initiative comes after a decade of significant expansion of EU tax legislation, driven by efforts to combat tax fraud, tax avoidance and aggressive tax planning, as well as to address the challenges arising from globalization and digitalization. While these measures have strengthened the EU tax framework and enhanced transparency, they have also increased compliance costs and administrative burdens for companies operating across multiple Member States.

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