The Commission stands ready to work with the co-legislators to bring forward the date of application of the e-commerce measures of the Customs Reform ahead of March 2028, which is the date initially foreseen in the proposal. However, this potential change in the date requires the introduction of the EU Customs Authority as of 2026, and the preparation of the first elements of the EU Customs Data Hub as soon as possible, to ensure efficient data processing and risk management. During the ongoi...

Judgment of the ECHR in the case Italgomme. Italy must bring its legislation and practice into line with the Court’s findings on tax-related inspections and audits of business premises.

Judgment of the Court of Justice in the case Genzyński. Article 273 of Council Directive 2006/112/EC, read in conjunction with Article 325 TFEU, as well as the right to property and the principles of equal treatment, proportionality and legal certainty, must be interpreted as not precluding a national system under which: – a member or former member of the board of directors of a company with a value added tax debt is held jointly and severally liable with that company for tax arrears arising during his or her term of office, – that liability is limited to tax arrears, enforcement of which against that company has proved unsuccessful in whole or in part, – exemption from that liability depends, in particular, on proof adduced by the member or former member of the board of directors that an application for a declaration of insolvency in respect of that company has been filed in due time or that the failure to file that application is not due to fault on his or her part, in so far as that member or former member, in order to demonstrate that there was no such fault, may validly claim that he or she exercised all due diligence in the conduct of the affairs of the company concerned, it being specified that, for that purpose, that member or former member cannot merely claim that that company had the public exchequer as its sole creditor when its permanent insolvency was established.

The European Parliament has published the study, 'The taxation of the EU’s financial sector'. The study provides a mapping of the existing financial sector taxes applied in EU Member States and summarises the empirical evidence on the various effects associated with individual financial sector taxes. It focuses on the taxation of financial transactions, bank taxes, and the taxation of financial services. Financial sector taxes are assessed in terms of their effect on fragmentation and the coh...

The public consultation on the 28th regime will be launched before the summer of 2025 and the proposal is planned to be adopted in the first quarter of 2026. That is stated in answers from the European Commission to questions from the European Parliament. The Commission's Competitive Compass announces an optional '28th regime' for businesses to start and scale their operations on the European Single Market. This initiative will provide a single set of rules for companies. It would include an ...

The European Parliament has published the study, 'Tax Barriers and Cross Border Workers: Tackling the Fragmentation of the EU Tax Framework'. The legal, business, and economic analysis come to the same conclusion: existing cross-border tax disparities in the EU make it more difficult for individuals to exercise the right of free movement. The study makes several explicit policy recommendations, including 'split-year rules' regarding the timing of relocation; coordination of the definition of ...

Commissioner Hoekstra answered parliamentary questions on Greece’s failure to apply the directives on a common system for VAT rates as low as zero on essential items such as food, medicines, pharmaceuticals, clothing and housing. Greece has not transposed the provisions of: (i) Council Directive (EU) 2020/285 of 18 February 2020 which exempts small enterprises from VAT, alleviates their VAT compliance obligations and makes it easier to trade within the internal market, and (ii) Council Direct...

Commissioner Hoekstra answered questions on a EU-wide minimum taxation of high net worth individuals. In December 2024, the Commission launched a study on wealth-related taxes. This study should be concluded before the end of 2025. It should provide further information on the overall context and on the effectiveness of wealth-related taxes targeting high-net-worth-individuals in both EU and non-EU countries. European Commission , 16 June 2025, no. E-001207/2025(ASW)20.3.2025 > Answer in writi...

The European Commission has decided to open an infringement procedure by sending a letter of formal notice to Spain for failing to align its rules on taxation of non-resident taxpayers on their dwellings used as habitual residence with the free movement of workers and with the free movement of capital. Treaty on the Functioning of the EU (TFEU) Article 45, 63European Commission , 18 June 2025, no. INF/25/1241 cThe European Commission decided to open an infringement procedure by sending a lett...

The European Commission welcomes the provisional political agreement reached between the European Parliament and the Council on the Commission proposal to simplify and strengthen the EU's carbon border adjustment mechanism (CBAM). The CBAM simplification proposal is part of the Commission's 'Omnibus I' simplification package, presented on 26 February 2025. European Commission , 18 June 2025, no. IP/25/1563The European Commission welcomes the provisional political agreement reached between the...

The European Commission has decided to send a reasoned opinion to Hungary for failing to bring its retail tax regime in line with the freedom of establishment guaranteed by Articles 49 and 54 of the Treaty on the Functioning of the European Union. Treaty on the Functioning of the EU (TFEU) Article 49, 54European Commission , 18 June 2025, no. INF/25/1241 eThe European Commission decided to send a reasoned opinion to Hungary (INFR(2024)4022) for failing to bring its retail tax regime in line w...

Judgment of the Court of Justice in the case Baralo on the access to a lawyer and legal aid and on the admissibility of evidence.

The European Commission has decided to send a reasoned opinion to Portugal for failing to comply with EU excise duty rules on wine. If the alcoholic strength of wines has been increased, for example, by the addition of sugar or alcohol, a higher excise duty rate must be charged. The Portuguese legislation does not include this condition. Council Directive 92/83/EEC European Commission , 18 June 2025, no. INF/25/1241 dToday, the European Commission decided to send a reasoned opinion to Portuga...

The European Commission has decided to open infringement procedures by sending letter of formal notice to Belgium for failing to meet their obligations on customs data transmission. European Commission , 18 June 2025, no. INF/25/1241 bThe European Commission decided to open infringement procedures by sending letter of formal notice to Belgium (INFR(2025)2009) for failing to meet their obligations on customs data transmission. Under the Union Customs Code (UCC) (Regulation (EU) 952/2013) and t...

The European Commission has decided to open infringement procedures by sending letters of formal notice to Portugal and Belgium for failing to deploy the system for Temporary Storage for air transport and – in the case of Portugal – in addition for also failing to deploy the National Import System. European Commission , 18 June 2025, no. INF/25/1241 aThe European Commission decided to open infringement procedures by sending letters of formal notice to Portugal (INFR(2025 2064) and Belgium (IN...