As a follow-up to the opinion ECO/422 – Anti-tax avoidance practices regarding hybrid mismatches voted on with a large majority at the EESC December 2016 plenary meeting, the rapporteur - Mr Mihai Ivașcu had a meeting with the EP rapporteur Mr Olle Ludvigsson, discussing the changes proposed by the EP to the ATAD 2 Directive, as well as possibilities for a joint promotion, after a consensus in the Council is reached.
On 1 March 2017, at the European Parliament headquarters, a meeting took place specifically regarding the proposal of the European Parliament for the ATAD2 Directive – hybrid mismatches involving third countries. The main proposal of the EP compared to the Commission's document is to delete the concept of associated enterprise and structured arrangements. The EP rapporteur, Mr Olle Ludvigsson, explained that this proposal aims at simplifying the procedures and facilitate a coherent implementation in all Member States, without fragmentation.
Considering the progress made by the Maltese Presidency an agreement on the ATAD2 is expected in the next months and, although not having anything planned at this moment, Mr Ludvigsson accepted Mr Ivașcu's proposal for a joint promotion of the final version of the document.