歐盟委員會於2022年提出的「脫殼」指令在6月18日的歐盟財長會議上正式被取消。該指令，正式名稱為《反避稅指令》，旨在阻止利用空殼實體逃稅，但歐盟成員國尚未達成共識。歐盟理事會現已接受該提案與歐盟指令2018/822（DAC6）重疊過多的觀點，並同意不再進行討論。


EU: 'Unshell' directive officially dropped

The European Commission's 2022 proposed 'unshell' directive was formally dropped at the 18 June meeting of EU finance ministers. The directive, formally the Anti-Tax Avoidance Directive, was intended to deter the use of shell entities for tax evasion, but EU Member States have not been able to reach consensus. The EU Council has now accepted that the proposal has too much overlap with EU Directive 2018/822 (DAC6) and agreed not to pursue discussions.

Sources:
Elvinger Hoss
Elvinger Hoss (DAC6)
ECOFIN (PDF)
STEP International News 2 November 2023: EU's unshell directive meets opposition from Member States