Navigating the Complexity of EU Rules in Direct Taxation: Legislative Clutter, Institutional Initiatives and Steps Toward a Sustainable Framework

Key Points

• This article aims to propose a sustainable framework for simplifying EU direct taxation laws.
• Analysis of existing EU laws in direct taxation
• Evaluation of administrative cooperation and anti-tax avoidance frameworks
• Discussion of legislative clutter and institutional initiatives
• The need for a streamlined approach to EU direct taxation is evident.
• Current frameworks are evaluated as overly complex and ineffective.
• Recommendations for a more sustainable legislative framework are outlined.