Published date: 22 December 2021
Proposal for a Council Directive laying down rules to prevent the misuse of shell entities for tax purposes and amending Directive 2011/16/EU (COM(2021) 565 final / 2021/0434 (CNS)) (ATAD 3 or Unshell Directive) (updated 16 June 2023)
Proposal incorporated
Presidency Compromise text or Note
- European Parliament legislative resolution of 17 January 2023 on the proposal for a Council directive laying down rules to prevent the misuse of shell entities for tax purposes and amending Directive 2011/16/EU (COM(2021)0565 — C9-0041/2022 — 2021/0434(CNS)) (16 June 2023)
- Note - Opinion of the European Economic and Social Committee (6 April 2023)
- Texts Adopted (17 January 2023)
- Opinion (2022/C 290/08) (29 July 2022)
- * DRAFT REPORT (12 May 2022)
- Note - OPINION of the European Economic and Social Committee (6 April 2022)
- Note - Opinion of the European Data Protection Supervisor (14 February 2022)