Request for a preliminary ruling from the Østre Landsret in the case Sampension Livsforsikring.

Judgment of the Court of Justice in the case Finanzamt für Großbetriebe.

In the case of Radobuljac v Croatia, the ECHR holds that there has been no violation of Article 1 of Protocol No. 1 to the Convention. Mr Radobuljac complains that the authorities’ refusal to offset his tax debt against his enforceable claims was unlawful and that, by instituting enforcement and minor-offence proceedings against him for failing to pay taxes on time, while at the same time not paying its own debts to him, an excessive individual burden had been placed on him by the State.

Judgment of the General Court in the case Fachverband Spielhallen and LM v Commission on the deductibility of the amounts paid in respect of that levy from the tax base for corporation and trade tax.

Judgment of the Court of Justice in the case Grodno Azot and Khimvolokno Plant/Raad.

Opinion of Advocate General Kokott in the case Česká síť. Article 9(1) and Article 193 of Council Directive 2006/112/EC must be interpreted as meaning that a taxable person is not required to have its own legal personality but must have its own legal capacity.

Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) in the case A.

Request for a preliminary ruling from the Mokestinių ginčų komisija prie Lietuvos Respublikos Vyriausybės in the case Neo group.

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...