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We are pleased to respond on behalf of the Deloitte firms in Europe to the European Commissions Call for Evidence on Simplifying EU rules on direct taxation omnibus. We welcome the opportunity to contribute to this important initiative. This letter outlines our key recommendations to achieve genuine simplification, greater coherence, and improved competitiveness across the EUs direct tax framework.

Dear Sir/Madam, We welcome the European Commissions Call for Evidence on the forthcoming Tax Omnibus initiative, which aims to introduce targeted changes to EU direct tax legislation. MEDEF has actively contributed to all public consultations conducted in 2025 in the context of the Commissions simplification agenda. We refer to our previous submissions, which remain largely valid.

Dear Sir/Madam, We very much welcome the consultation of the European Commission (EC) relating to a proposal for a Council Directive establishing a Head Office Tax system for small and medium-sized enterprises, published on 12 September 2023 and which is part of the SME Relief Package. The Commission assesses that SMEs spend approximately 2.5% of their turnover on compliance with their tax obligations (e.g.

We are pleased to respond on behalf of the Deloitte firms in Europe to the European Commission Public Consultation on the Proposal for a Council Directive on Transfer Pricing (the TP Proposal) presented on 12 September 2023 and welcome the opportunity for debate on this topic. This letter is submitted to provide background context and comments on the TP Proposal.

Dear Sir/Madam, We welcome the consultation of the European Commission (EC) relating to a proposal for a Council Directive on transfer pricing. Please find hereattached our feedback. As always, we stand ready to further discuss and explain our views. Yours sincerely, [name removed]

We are pleased to respond on behalf of the Deloitte firms in Europe to the European Commission Public Consultation on the Proposal for a Council Directive on Business in Europe: Framework for Income Taxation (BEFIT or the BEFIT Proposal or the Proposal) presented on 12 September 2023 and welcome the opportunity for debate on this topic.

Dear Sir, thank you for the opportunity to share our thoughts in the context of the public consultation on the BEFIT (Business in Europe: Framework for Income Taxation), which concerns the limitation of business income in the European Union (EU). Businesses essentially expect a harmonised European basis for simplification, competitive advantage and legal certainty.

Filed in French · English published by the European Commission

Mouvement des Entreprises de France (MEDEF) welcomes the European Commission's initiative to address the issue of burdensome withholding tax relief procedures for cross-border investors with respect to certain types of income (mainly dividends, interest and royalties). This is a long-standing problem on which little progress has been made in recent years.

We are pleased to respond on behalf of the Deloitte firms in the European Union to the European Commission Public Consultation on the Proposal for a Council Directive on Faster and Safer Relief of Excess Withholding Taxes (the FASTER Proposal) presented on 19 June 2023 and welcome the opportunity for debate on this topic. Please refer to our letter for further details and comments on the FASTER Proposal.

We welcome the consultation of the European Commission (EC) relating to the Council Directive on Faster and Safer Relief of Excess Withholding Taxes published on 19 June 2023 and are pleased to provide input. We agree fully with the ECs assessment that inefficient withholding tax relief procedures are one of the main obstacles to the free movement of capital and to the integration of capital markets.

We are pleased to provide the following comments with respect to the European Commission’s initiative on debt-equity bias reduction allowance, which aims to encourage companies to finance their investment through equity contributions rather than through debt financing.

We are pleased to respond on behalf of the Deloitte firms in Europe to the European Commission Public Consultation on the Proposal published by the European Commission on 11 May 2022 for a Council Directive on laying down rules on a debt-equity bias reduction allowance and on limiting the deductibility of interest for corporate income tax purposes and welcome the opportunity for debate on this topic.

We are pleased to respond on behalf of the Deloitte firms in Europe to the European Commission Call for Evidence on the Recast of EU Rules on Administrative Cooperation in the Field of Taxation (DAC Directive 2011/16/EU), and welcome the opportunity input views on this topic. Please refer to our letter for detailed comments in relation to this call for evidence.

MEDEF would like to remind about its previous contributions submitted in July 2024 and June 2025, which remain largely valid. As regards the recast of the Directive on Administrative Cooperation (Directive 2011/16/EU DAC), we would recommend focusing on the following key priorities: eliminating reporting obligations that are obsolete or provide limited value, particularly under DAC6, and streamlining overlapping or…

In its Inception impact assessment, the European Commission indicates that the issue at stake is the use of legal entities with no or minimum substance and no real economic activities, by taxpayers operating cross-border to reduce their tax liability.

Dear Sir/Madam, We thank you for the opportunity to participate in the public consultation on the proposal for a directive on “shell companies” and would like to share with you the following detailed comments and proposed amendments (please see attached). As always, we stand ready to further discuss and explain our views. Yours sincerely, [name removed] – MEDEF

We are pleased to respond on behalf of the Deloitte firms in the European Union to the European Commission Public Consultation on the Proposal published by the European Commission on 22 December 2021 for a Council Directive laying down rules to prevent the misuse of shell entities for tax purposes and amending Directive 2011/16/EU (the “Proposal”) and welcome the opportunity for debate on this topic.

The Mouvement des Entreprises de France supports the global minimum tax project, in that it can limit certain excessive tax differences between countries. However, this important political objective must not be achieved at the expense of European (including French) companies.

We are pleased to respond on behalf of the Deloitte firms in the European Union to the European Commission Public Consultation on the Proposal published by the European Commission on 22 December 2021 for a Council Directive on ensuring a global minimum level of taxation for multinational groups in the Union (the “Proposal”) and welcome the opportunity for debate on this topic.