Reference for a preliminary ruling from High Court in the case Vermilion Energy Ireland on the Temporary Solidarity Contribution.

Request for a preliminary ruling from the Administrativen sad in the case Svilosa.

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

Germany is authorised until 31 December 2027 to apply a special measure intended to exclude VAT borne on goods and services from the right of deduction where those goods and services are used by taxable persons for more than 90% for their private purposes or for purposes of their employees, or in general for non-business purposes or non-economic activities (the ‘special measure’). Council Directive 2006/112/EC Article 168, 168a Council of the European Union , 5 November 2024, no. 2024/2885THE...

Croatia is authorised until 31 December 2027 to limit to 50% the right to deduct VAT paid on the purchase and leasing of specified passenger cars with a maximum of eight seats in addition to the driver’s seat, including the purchase of all goods and services supplied in relation thereto, when those cars are not wholly used for business purposes. The authorisation also relieves taxable persons from having to treat the non-business use of such passenger cars as a supply of services for consider...

The European Commission has decided to refer Germany to the CJ for having failed to remedy the infringement of the free movement of capital (Article 63 TFEU and Article 40 of the EEA Agreement) due to its discriminatory tax treatment of reinvested capital gains upon sale of real estate located in Germany. Germany grants a deferral of taxation for reinvested capital gains made on the sale of real estate located in Germany provided that the real estate has been attributed to the fixed assets of...

Judgment of the General Court in the case Millennium BCP and BCP África v Commission on the Madeira free zone. The Court dismisses the action.

The EU has introduced new and improved online services for customs. These services include the new Automated Transit System (NCTS), the Automated Export System (AES) and the Proof of Union Status System (PoUS). The objectives of these digital systems are to improve the management of goods under Union law and common transit, to support the export of goods from the Union and to improve the standardisation of administrative information between economic operators and customs authorities. European...

The European Commission has adopted a proposal (DAC9) to amend the Directive on administrative cooperation in the field of taxation (Directive 2011/16/EU – DAC). The goal of DAC9 is to make it easier for companies to fulfil their filing obligations under the Pillar 2 Directive (Directive (EU) 2022/2523). Under DAC9 multinational enterprise groups (MNEs) only have to file one top-up tax information return, at central level, for the entire group. This will significantly simplify the filing proc...

The Council has reached an agreement on new measures that will bring the EU’s value added tax (VAT) rules into the digital age. With new rules on electronic invoices and real-time data reporting, as well as business carried out through digital platforms, this package of legislation will fight tax fraud, support businesses and promote digitalisation. Ecofin , 05 November 2024, no. 05112024The Council today reached an agreement on new measures that will bring the EU’s value added tax (VAT) rule...

In the answers on the questionnaire Commissioner-Designate Wopke Hoekstra (Climate, Net-Zero and Clean Growth) writes he strongly believes that taxation is a key pricing instrument for driving climate goals. He will examine Member States’ willingness to reconsider the DEBRA proposal in light of the primary competitiveness agenda of the new mandate and the ambition to develop a Savings and Investment Union. In addition, he will work on identifying innovative solutions for a coherent tax framew...

The Combined Nomenclature (CN), Regulation (EEC) No 2658/87 establishes a goods nomenclature to meet, at one and the same time, the requirements of the Common Customs Tariff, the external trade statistics of the Union, and other Union policies concerning the importation or exportation of goods. This CN is a living document. It follows developments in the world, which is why, in the interests of legislative simplification, it is appropriate to modernise the CN and to adapt its structure. It is...

Request for a preliminary ruling from the Curtea de Apel Constanța in the case Fashion TV RO.

Judgment of the General Court in the joined cases Neottolemo v Commission and Register.com LP v Commission on the Madeira Free Zone. The Court dismissed the appeals.

MEPs of the tax subcommittee discussed with Commissioner Vestager the Apple tax state aid case in Ireland and its implications in the fight against aggressive tax planning and tax avoidance. Ms Vestager opened the discussion by saying that the result was good news for citizens and for the level playing field in the internal market. MEPs quizzed Vestager on how best to address the fiscal aspects of the growth of e-commerce, the best ways to ensure that business is taxed where it takes place, a...