Council Directive (EU) 2016/1164 laying down rules against tax avoidance practices (ATAD)

What it is, what happened, who decided, what is being done, where to act. · updated 2026-09-02 · Ask about this act →

What it is

Scope 1. This Directive applies to all taxpayers that are subject to corporate tax in one or more Member States, including permanent establishments in one or more Member States of entities resident for tax purposes in a third country. 2. Article 9a also applies to all entities that are treated as transparent for tax purposes by a Member State.

Article 1 of the act, verbatim Article 1
15
articles
8
languages
2
preparatory documents
49
public submissions

Who decided what, and when

2016-01-28
European Commission
Tabled the proposal — 52016PC0026
Local copyofficial source
2016-07-12
The adopting institution
The act was adopted and published in the Official Journal.
EUR-Lex
date not recorded
European Parliament committee
Tabled the committee report — A-8-2016-0189
Local copyofficial source

Every record: lobbyists, meetings, amendments, votes → · All preparatory documents →

How the act has already been changed

Amendments that became law, and how long each took from the Commission's proposal to adoption. This is the answer to "can this be changed at all" — from the EU's own register.

What changedProposedBecame lawTook
as regards hybrid mismatches with third countries
32017L0952		2016-10-252017-05-29216 days

What is being done now

2026-06-24pending
A proposal to amend this act has been tabled — as regards the simplification of the Union framework on direct taxation and supporting growth and competitiveness of the EU. Not yet law.
The proposal (EUR-Lex)

Where you can act

  1. Your MEPs
    They vote on changes to this act. The list is below; each EP profile carries a contact form and an e-mail address.
  2. What has already been said
    We hold 49 public submissions on this act — read them before writing your own.
  3. European Commission public consultations
    Every initiative implementing or amending this act goes out for public consultation; anyone may file, entries are published, and the Commission must summarise them.
  4. European Parliament Petitions Committee (PETI)
    Any EU resident may petition about the application of an EU act; the committee must examine it.

Who represents you in the European Parliament

Current term (since 2024-07)

MemberGroup
Vytenis Povilas ANDRIUKAITISS&DEP profile ↗
Petras AUŠTREVIČIUSRenewEP profile ↗
Vilija BLINKEVIČIŪTĖS&DEP profile ↗
Petras GRAŽULISESNEP profile ↗
Rasa JUKNEVIČIENĖPPEEP profile ↗
Liudas MAŽYLISPPEEP profile ↗
Paulius SAUDARGASPPEEP profile ↗
Virginijus SINKEVIČIUSVerts/ALEEP profile ↗
Waldemar TOMASZEWSKIECREP profile ↗
Aurelijus VERYGAECREP profile ↗
Dainius ŽALIMASRenewEP profile ↗

The national layer

How many of each country's own laws in our corpora rest on this act — a measure of size, not a transposition score.

45
Estonia
22
Lithuania
10
Italy
8
Slovenia
2
Latvia
1
Sweden

How each country transposed it →