Navigating the Complexity of EU Rules in Direct Taxation: Legislative Clutter, Institutional Initiatives and Steps Toward a Sustainable Framework

In this article, the author proposes the development of a sustainable, long-term framework for the simplification and decluttering of EU law in the field of direct taxation, moving beyond the current evaluation of the administrative cooperation and anti-tax avoidance frameworks, as well as the Omnibus on direct taxation.

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Publication Details

Journal
European Taxation
Published
2026-05-12
DOI
https://doi.org/10.59403/nh1ms2
Primary Topic
Taxation and Legal Issues
Type
article
Field-Weighted Citation Impact
0.00
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article

Navigating the Complexity of EU Rules in Direct Taxation: Legislative Clutter, Institutional Initiatives and Steps Toward a Sustainable Framework

Oana Popa
European Taxation
Taxation and Legal Issues
article

Navigating the Complexity of EU Rules in Direct Taxation: Legislative Clutter, Institutional Initiatives and Steps Toward a Sustainable Framework

Oana Popa
article en

Abstract

In this article, the author proposes the development of a sustainable, long-term framework for the simplification and decluttering of EU law in the field of direct taxation, moving beyond the current evaluation of the administrative cooperation and anti-tax avoidance frameworks, as well as the Omnibus on direct taxation.

European TaxationVol. 66(8)
Partnerships for the goals
Openalex Percentile: Top 2%
Taxation and Legal Issues
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Navigating the Complexity of EU Rules in Direct Taxation: Legislative Clutter, Institutional Initiatives and Steps Toward a Sustainable Framework — Oana Popa · European Taxation (2026) | TGRS Research Map | TGRS