In her draft report published on Friday 17 November, MEP Lídia Pereira (EPP, Portuguese) intends to “increase the ambition” of the proposal for a directive aimed at simplifying the taxation of European small and medium-sized enterprises (SMEs), while “preserving the feasibility of this new system”.
As part of the package of measures to support SMEs presented by the European Commission in September (see EUROPE B13248A21), the proposed ‘HOT’ directive provides for a ‘head...