Wijziging van de Wet op de vennootschapsbelasting 1969 en de Invorderingswet 1990 in verband met de implementatie van Richtlijn (EU) 2016/1164 van de Raad van 12 juli 2016 tot vaststelling van regels ter bestrijding van belastingontwijkingspraktijken welke rechtstreeks van invloed zijn op de werking van de interne markt (PbEU 2016, L 234/26) (Wet implementatie eerste EU-richtlijn antibelastingontwijking)

This procedure concerns the implementation of an EU directive aimed at preventing tax avoidance practices that directly affect the functioning of the internal market. It seeks to harmonize rules across member states to ensure fair competition and combat aggressive tax planning. The changes affect corporate taxation rules, specifically the Corporate Income Tax Act and the Collection Act. This aims to ensure companies pay taxes where they generate profits, impacting businesses operating within the EU.