Request for a preliminary ruling from the Tribunal Superior de Justicia del País Vasco in the case Credit Suisse Securities.

In March 2024, the Commission presented an action plan to tackle labour and skills shortages and proposes to work together with Member States and social partners to address these issues over the coming months and years. The action plan is part of the EU's strategy to boost its competitiveness and enhance its economic and social resilience. One of the actions is that Member States are invited to pursue tax reforms that reduce the tax wedge for second wage earners and low-income earners. Europe...

Judgment of the Court of Justice in the case Commission v Netherlands on taxation of cross-border transfer of pension capital. The Dutch legislation concerning the transfer of pension capital accumulated in the so-called ‘second pillar’ is incompatible with the free of movement of workers.

Request for a preliminary ruling from the Tribunal Arbitral Tributário in the case Corner and Border.

Judgment of the Court of Justice in the case Commission v Netherlands. Dutch requirements for pension capital transfer infringe free movement of workers.

Request for a preliminary ruling from the Fővárosi Törvényszék in the case ROSAS.

Judgment of the Court of Justice in the case Dyrektor Izby Administracji Skarbowej w Lublinie. Article 203 of Council Directive 2006/112/EC must be interpreted as meaning that, where an employee of a taxable person for VAT purposes has issued a fake invoice showing VAT using the employer’s identity as a taxable person, without that employer’s knowledge or consent, that employee must be considered to be the person who enters the VAT, within the meaning of Article 203, unless that taxable person did not exercise the due diligence reasonably required to monitor the conduct of that employee.

Judgment of the Court of Justice in the case Valentina Heights. Article 98(2) of Council Directive 2006/112/EC must be interpreted as precluding national legislation under which the reduced VAT rate for accommodation provided in hotels and similar establishments is subject to a requirement that such an establishment hold a categorisation certificate or a provisional categorisation certificate, in so far as that legislation does not limit the application of the reduced VAT rate to concrete and specific aspects of the category of provision of accommodation provided in hotels and similar establishments or, in the event that it limits the application of that rate to those concrete and specific aspects, it does not comply with the principle of fiscal neutrality.

Judgment of the Court of Justice in the case f6 Cigarettenfabrik. Article 1(2) of Council Directive 2008/118/EC must be interpreted as meaning that the concept of ‘other indirect taxes on excise goods for specific purposes’ covers a supplementary tax applicable to heated tobacco, the amount of which is 80% of the excise applicable to cigarettes, less the amount of excise duty applicable to such heated tobacco.

Judgment of the Court of Justice in the case Commission v UK.

Opinion of Advocate General Collins in the case Keva.

Communication from the Commission to the European Parliament, the European Council and the Council on pre-enlargement reforms and policy reviews. Extending the EU tax acquis would be clearly beneficial, as it would spur on cross-border activity and trade in the EU for citizens and companies, creating a level playing field. However, the existing unanimity requirement in the Council on tax matters will be even more challenging in a larger Union, inviting to consider qualified majority voting in...

Request for a preliminary ruling from the Sofiyski rayonen sad in the case Zlakov.

Request for a preliminary ruling from the Administrativen sad Burgas in the case Beach and bar management.

Request for a preliminary ruling from the Varhoven administrativen sad in the case Bulgarian Posts.