Judgment of the Court of Justice in the case XX (unit-linked).

Judgment of the Court of Justice in the case Credit Suisse Securities.

Opinion of Advocate General M. Campos Sanchez-Bordona in the case Beach and bar management.

Opinion of Advocate General Biondi in the case Corner and Border.

Opinion of Advocate General Kokott in the case Dyrektor Krajowej Informacji Skarbowej (Services de transport public).

Opinion of Advocate General M. Campos Sanchez-Bordona in the case Ati-19.

In the introductory remarks by Commissioner Hoekstra at the European Parliament's Subcommittee on Tax Matters (FISC), Hoekstra said the Commission will look into if and how we update the State Aid framework to ensure it's fit for purpose. And that they will continue to work on current legislative proposals such as BEFIT that will enhance EU competitiveness. European Commission , 6 February 2025, no. SPEECH/25/429“Alleen het gesproken woord geldt.” Thank you Chair, Ladies and Gentlemen, Excell...

The Commission has adopted its 2025 work programme, outlining its ambition to boost competitiveness, enhance security, and bolster economic resilience in the EU. It builds on the commitments set out in the Political Guidelines and the mission letters sent by President von der Leyen. European Commission , 12 February 2025, no. IP/25/466The Commission has adopted its 2025 work programme, outlining its ambition to boost competitiveness, enhance security, and bolster economic resilience in the EU...

The European Commission has decided to send a reasoned opinion to Greece for failing to comply with the Council Directive (EU) 2020/262, laying down the EU rules on general arrangements for excise duty. Greece exempts from excise duty goods which are sold to travellers by tax-free shops located at its land borders with Albania, North Macedonia and Türkiye. Directive (EU) 2020/262 European Commission , 12 February 2025, no. INF/25/242Today, the European Commission decided to send a reasoned op...

On 12 February 2025, the European Parliament approved the changes to the VAT Directive 2006 that will require that by 2030, online platforms must pay VAT for services provided through them. This update to the VAT rules has been over two years in the making. On 8 December 2022, the Commission presented the ‘VAT in the digital age’ package (ViDA package) which consisted of three proposals (H&I 2023/22, H&I 2023/23 and H&I 2023/24). One of these was the update to the VAT directive of 2006. Counc...

The European Commission has approved a EUR 2.3 billion Finnish scheme to support investments in strategic sectors and to help industrial companies to decarbonise their production processes. Under the scheme, the aid will take the form of a tax credit. The scheme will be open to all sectors, except credit institutions and other financial institutions. European Commission , 18 February 2025, no. IP/25/527The European Commission has approved a € 2.3 billion Finnish scheme to support investments ...

The Council has formally adopted new rules aimed at replacing the current paper certificates used to declare exemptions from the EU’s VAT with a new electronic form. The Council adopted two legislative acts: A proposal for a Council Directive amending Directive 2006/112/EC regarding the electronic value-added tax exemption certificate (the Council Directive); A proposal for a Council Implementing Regulation amending Implementing Regulation (EU) No 282/2011 regarding the electronic value-added...

The Council has confirmed the EU list of non-cooperative jurisdictions for tax purposes without changes. The list consists of the same 11 jurisdictions as before: American Samoa, Anguilla, Fiji, Guam, Palau, Panama, Russia, Samoa, Trinidad and Tobago, the US Virgin Islands and Vanuatu. Council of the European Union , 18 February 2025, no. 6322/25Brussels, 18 February 2025 (OR. en) 6322/25 FISC 28 ECOFIN 170 From: General Secretariat of the Council To: Council No. prev. doc.: 5723/1/25 REV1 CO...

Request for a preliminary ruling from the Upravni sud u Osijeku in the case Gotek.

Request for a preliminary ruling from the Högsta förvaltningsdomstolen in the case Studieförbundet Vuxenskolan Riksorganisationen.