EU footprint: ATAD

Council Directive (EU) 2016/1164 laying down rules against tax avoidance practices (ATAD)
directive · CELEX 32016L1164 · built 2026-09-01

registered lobbyists naming this act
meetings with the Commission
public submissions
parliament scrutinies
How to read this page. This shows co-occurrence, not causation: that an organisation followed this act or met the Commission does not by itself mean it shaped the outcome. Every number is a direct count from official EU registers.

Who followed this act (EU Transparency Register)

CountryOrganisations
US1
CH1

Source: EU Transparency Register. n = 2 organisations naming this act in their register entry; x = country of seat, y = number of organisations.

OrganisationCountryCategoryDeclared lobbying cost
Investment Migration Council CHTrade and business associations10000–24999
Bristol-Myers Squibb Company USCompanies & groups100000–199999

Meetings with the Commission

Meetings the Commission itself publishes, matched to the same organisations by Transparency Register id — not by name.

DateHostSubjectOrganisation
2026-07-03Cabinet of Commissioner Olivér VárhelyiLife Sciences RoundtableBristol-Myers Squibb Company
2026-07-03Cabinet of Commissioner Olivér VárhelyiLife Sciences RoundtableBristol-Myers Squibb Company
2026-07-03Cabinet of Commissioner Olivér VárhelyiLife Sciences RoundtableBristol-Myers Squibb Company
2026-05-07Cabinet of Commissioner Maroš ŠefčovičLatest developments in EU-US relationsBristol-Myers Squibb Company
2026-05-07Cabinet of Commissioner Olivér VárhelyiRoundtable on the health packageBristol-Myers Squibb Company
2026-05-07Cabinet of Commissioner Olivér VárhelyiRoundtable on the health packageBristol-Myers Squibb Company
2026-05-07Cabinet of Commissioner Maroš ŠefčovičLatest developments in EU-US relationsBristol-Myers Squibb Company
2026-05-07Cabinet of Commissioner Olivér VárhelyiRoundtable on the health packageBristol-Myers Squibb Company
2026-05-07Cabinet of Commissioner Maroš ŠefčovičLatest developments in EU-US relationsBristol-Myers Squibb Company
2026-05-07Cabinet of Commissioner Olivér VárhelyiRoundtable on the health packageBristol-Myers Squibb Company
2026-05-07Cabinet of Commissioner Maroš ŠefčovičLatest developments in EU-US relationsBristol-Myers Squibb Company
2026-04-01Health and Food SafetyExchange of views on the Biotech Act and on the international pharmaceutical situationBristol-Myers Squibb Company
2026-03-24Cabinet of Commissioner Ekaterina ZaharievaLife sciencesBristol-Myers Squibb Company
2026-03-24Cabinet of President Ursula von der LeyenExchange on Biotech Act and strategic policy issuesBristol-Myers Squibb Company
2026-03-20Cabinet of Commissioner Olivér VárhelyiLeiden Car-T site visitBristol-Myers Squibb Company
2026-03-20Cabinet of Commissioner Olivér VárhelyiLeiden Car-T site visitBristol-Myers Squibb Company
2026-01-22Cabinet of Commissioner Olivér VárhelyiHealth Package – Biotech ActBristol-Myers Squibb Company
2026-01-22Cabinet of Commissioner Olivér VárhelyiHealth Package – Biotech ActBristol-Myers Squibb Company
2025-12-05Health and Food SafetyThe aim of the meeting was to discuss the possible improvements to the Clinical Trials Regulation, IP frameworks and cell therapy in the Biotech ActBristol-Myers Squibb Company
2025-11-18Cabinet of President Ursula von der LeyenBiotechnology actsBristol-Myers Squibb Company
2025-09-30Internal Market, Industry, Entrepreneurship and SMEsIssues and concerns related to the EU’s competitiveness in this sector, in particular regarding European legislation, U.S. tariffs on pharmaceuticals, and intellectual property.Bristol-Myers Squibb Company
2025-09-30Internal Market, Industry, Entrepreneurship and SMEsIssues and concerns related to the EU’s competitiveness in this sector, in particular regarding European legislation, U.S. tariffs on pharmaceuticals, and intellectual property.Bristol-Myers Squibb Company
2025-09-17Health and Food SafetyExchange on clinical trials in the context of the upcoming proposal for an EU Biotech ActBristol-Myers Squibb Company

When the meetings happened, and with whom

QuarterMeetings
2025 Q33
2025 Q42
2026 Q16
2026 Q29
2026 Q33

Source: meetings published by the European Commission. n = 23 meetings with organisations naming this act; x = quarter of the meeting date, y = meetings.

Most frequent hostsMeetingsMost frequent attendeesMeetings
Cabinet of Commissioner Olivér Várhelyi11Bristol-Myers Squibb Company23
Cabinet of Commissioner Maroš Šefčovič442243575237-507
Health and Food Safety309824113589-927
Cabinet of President Ursula von der Leyen2934069612666-517
Internal Market, Industry, Entrepreneurship and SMEs204657143399-397
Cabinet of Commissioner Ekaterina Zaharieva175617941310-897
91269481588-287
991195317279-064
Only meetings with Commissioners, their cabinets and Directors-General are published. An early meeting is not evidence of influence on the outcome — it shows access, and should be read as exactly that.

Public feedback (Have your say)

Read what they wrote → — verbatim quotes, positions, and who raised problems.

CountrySubmissionsSubmitter typeSubmissions
BE15BUSINESS_ASSOCIATION19
NL10COMPANY11
FR5EU_CITIZEN7
DE5OTHER4
FI3NGO4
IT3ACADEMIC_RESEARCH_INSTITTUTION2
ML1PUBLIC_AUTHORITY1
GB1NON_EU_CITIZEN1
US1
IE1

Source: the Have-your-say portal. n = 49 submissions tagged with this act; counted by the country and type each filer declared.

Who supported, who raised problems — by submitter type

Stance is keyword-scored, not semantic — a temperature reading, not a vote. Every number opens as the list of records it was counted from.

Submitter typeraises concernssupportsother
business association739
company038
EU citizen304
other202
NGO202
ACADEMIC_RESEARCH_INSTITTUTION110
public authority001
non-EU citizen001

Positions from academics, NGOs and unions

Selected on the submitter type each filer declared: research institutions, NGOs, environmental and consumer organisations, trade unions. Business associations appear in the sections above.

Finnwatch ry · NGO · FI · 2024-09-11 ↗ official source
Finnwatch kiittää mahdollisuudesta antaa palautetta veronkiertodirektiivistä (ATAD) Euroopan komission arviointia varten. Veronkiertodirektiivillä on tärkeä rooli EU-maiden veropohjien turvaamisessa sekä reilun kilpailun edellytysten varmistamisessa. Direktiivissä määritelty sääntelyn minimitaso jää kuitenkin monilta osin liian löysäksi ja sääntelyyn sisältyvät poikkeukset heikentävät sen tehoa merkittävästi. Lisäksi sääntelyyn sisältyvät optiot mahdollistavat monien porsaanreikien sisällyttämisen kansalliseen lainsäädäntöön. Näistä syistä nykyiseen veronkiertodirektiiviin pohjaava…
University of Mannheim, ZEW · research institution · DE · 2024-09-11 ↗ official source
Please find attached our comments on the ATAD evaluation and our policy recommendations.We remain available to engage with the European Commission to provide further input that can support the evaluation of the Anti-tax Avoidance Directive.
Tax Justice Network · NGO · GB · 2024-09-11 ↗ official source
The ATAD is a crucial piece of legislation in the fight against tax avoidance and the eradicating of base erosion and profit shifting involving EU countries. However, on a number of aspects, the current Directive is underperforming. We therefore seize the opportunity granted by the EU Commissions fitness check of the ATAD to highlight a number of flaws of the Directive and to recommend solutions. on how to remedy the flaws. In the attached report, the following recommendations are made. With regard to CFC rules, a renewed ATAD should phase out transactional CFC regimes (Model B).…
Housing Europe · NGO · BE · 2024-09-11 ↗ official source
Social, cooperative and public housing providers represent 11% of the total housing stock in Europe, ie ca 25 million housing units. While they all pursue a fundamental mission, ie providing decent and affordable homes for all, they also face multiple imperatives, including the decarbonisation of the building stock, the inclusion of vulnerable groups and the socio-economic support to local communities. In this challenging context, one question is now fundamental: how can social, cooperative and public housing providers fund their multiple missions, while public funds are called upon to meet…
Aedes · NGO · NL · 2024-09-09 ↗ official source
In attachment you may find the contribution to this evaluation by Aedes, Dutch association of social housing providers.
NOVA Tax Research Lab - NOVA School of Law · research institution · PT · 2024-09-04 ↗ official source
Dear Sir (s), We kindly appreciate the opportunity to comment on the Council Directive (EU) 2016/1164 of 12 July 2016, laying down rules against tax avoidance practices that directly affect the functioning of the internal market (Anti-Tax Avoidance Directive or ATAD). Our main concern, over its content, relates with the issue of the complexity associated with the General Anti-Abuse Rule, mentioned in its Article 6. In accordance with the conclusions set forth by our evaluation (please refer to the document attached, for deeper analysis), we have reached the conclusion that the ATAD-GAAR…

What the national parliaments did

Member-state parliaments' reaction to the Commission's proposal — from IPEX (the interparliamentary EU information exchange). A reasoned opinion is a formal subsidiarity objection under Protocol No 2; a political dialogue is a non-binding opinion sent to the Commission.

2
Reasoned opinions
4
Political dialogues
21
Scrutiny
CountryParliament / chamberScrutinyReasoned opinionsPolitical dialogues
MTMaltese House of Representativesin progress1
SESwedish Parliamentcompleted1
DEGerman Bundesratcompleted2
RORomanian Chamber of Deputiescompleted2
CZCzech Senatecompleted1
PTPortuguese Assembleia da Repúblicacompleted1
BEBelgian House of representativescompleted
CZCzech Chamber of Deputiescompleted
DEGerman Bundestagcompleted
ESSpanish Cortes Generales - Congress of Deputiescompleted
FIFinnish Parliamentin progress
FRFrench National Assemblycompleted
GRHellenic Parliamentin progress
IEIrish Houses of Oireachtasin progress
LTLithuanian Seimascompleted
NLDutch Senatecompleted
NLDutch House of Representativesin progress
PLPolish Senatecompleted
PLPolish Sejmcompleted
RORomanian Senatecompleted
SISlovenian National Assemblyin progress

Source: the IPEX record for proposal COM/2016/0026. n = 21 chambers that opened a scrutiny; the table lists only those. Subsidiarity deadline: 2016-03-30. ↗ IPEX

The Council's (member-state governments') voting records are no longer published as an open dataset — the Council's dataset is officially discontinued and its website refuses programmatic access. The voting results survive only inside meeting minutes.

News about this act

Publications that cover this act.

DateOutletExcerpt
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2026-08-26iGaming ExpertRegulation (EU) 2024/1624, the Anti-Money Laundering Regulation, becomes directly applicable across all EU member states on July 10, 2027. It creates a single definition…
2026-08-25JD SupraRead the original article here. News sources - Regulation (EU) 2023/1543 on European Production Orders and European Preservation Orders for electronic evidence in…
2026-08-23Cyprus MailCyprus perspective For Cyprus practice, the judgment is relevant for two connected reasons. First, access to a payment account with basic features is not only an EU law…
2023-06-23Neue verpackungDie EUDR enthält Bestimmungen über Sanktionen, die von den Mitgliedstaaten auf ihre Wirksamkeit, Verhältnismäßigkeit und Abschreckung hin überprüft werden sollen. Bei…
2026-03-30Springer Nature LinkStrasbourg: Council of Europe. - European Union. 2024. Regulation (EU) 2024/1689 laying down harmonised rules on artificial intelligence (Artificial Intelligence Act).…