Europe faces daily cyber and hybrid attacks on essential services and democratic institutions, carried out by sophisticated state and criminal groups. On 20 January 2026, the European Commission proposed a new cybersecurity package to further strengthen the EU's cybersecurity resilience and capabilities in the face of these growing threats.
On 19 November 2025, the OECD published an update to the OECD Model Tax Convention and the corresponding commentary on Article 5 regarding permanent establishments. The new guidelines specify the circumstances under which a home office is considered as permanent establishment.
On 21 October 2025, the Commission proposed targeted solutions to support companies, global stakeholders, third countries and Member States to ensure smooth implementation of the EU Deforestation Regulation (EUDR).
In two press statements the European Council approved the conclusions on a strategy for the EU’s engagement in global digital affairs and updates in the field of taxation of cooperation agreements with Switzerland, Liechtenstein, Andorra, Monaco and San Marino
A Paris civil court has drawn a clear line on the limits of environmental marketing by large energy companies. On 23rd of October 2025 (N° RG 22/02955 – N° Portalis 352J-W-B7G-CWJKL), the court held that TotalEnergies may not advertise climate neutrality where the company’s actual business conduct does not align with that claim. The decision sets an important benchmark for environmental communications in the European energy sector, emphasizing that sustainability promises must be credibly substantiated by concrete corporate measures.
Today the Council of the EU adopted new rules to improve cooperation between national data protection bodies when they enforce the General Data Protection Regulation (GDPR) in order to speed up the process of handling cross-border data protection complaints.
In its decision of 3 June 2025 – VIII R 21/22, the Supreme Tax Court referred various questions to the Court of Justice of the European Union (ECJ) for a preliminary ruling in connection with the dividend withholding tax paid to third-country companies.
The EU Council today formally adopted new value added tax (VAT) rules for distance sales of imported goods. The new rules take the form of a directive which amends directive 2006/112/EC, known as the VAT directive.
The Council and the European Parliament have reached a provisional agreement to update, simplify and facilitate the existing alternative dispute resolution (ADR) framework. This should make these procedures more accessible, appealing and better suited to the digital age.
The Council today agreed on a partial negotiating mandate on a fundamental reform of the EU customs framework. The overhaul will give customs authorities across the EU a more modern toolbox to deal with trends such as huge increases in trade volumes, especially in e-commerce, a fast-growing number of EU standards that must be checked at the border and shifting geopolitical realities and crises.
The General Court invalidates the Commission’s decision declaring the Spanish tax scheme on the deduction for indirect acquisitions of shareholdings in foreign companies unlawful.
On 18 June 2025, member states' permanent representatives (Coreper) approved the Council’s stance on improving the payment services environment in the EU. The upgrade aims to reduce payment fraud, promote technological innovation, better protect consumers and increase transparency on fees.
Following a request for a preliminary ruling from the Tax Disputes Commission of the Republic of Lithuania, the European Court of Justice has commented in some detail on the general anti abuse provision (GAAR) of the Parent Subsidiary Directive (PSD).
The European Commission proposes to cut €400 million in annual administrative costs for companies, adding to the €8 billion already targeted through earlier simplification efforts. With a new category of small-mid caps, the measures will ease compliance obligations and thus free resources for growth and investment across the Single Market.
The Council of the EU reached agreement on the position of member states (the so-called ‘general approach’) on the directive on value added tax (VAT) rules for distance sales of imported goods and import VAT.
The European Union and Singapore have taken a significant step forward in their bilateral trade relations with the signing of a landmark Digital Trade Agreement. It has been designed to improve consumer protection, facilitate trustworthy cross-border data flows, provide legal certainty for companies wishing to engage in cross-border digital trade, and remove unjustified barriers to digital trade. In its current press release the EU Commission provides further information.
In a most recent judgment, the European Court of Justice held that the ban on the export of banknotes denominated in euro or in another official currency of a Member State to Russia also applies when the money is intended to finance medical treatments.
In a Polish case, the ECJ has commented on the distinction between tax exemptions and state aid and specified under what circumstances tax exemptions may be prohibited by EU law.
On 14 April 2025 the Council adopted a directive (DAC9) that will extend cooperation and information exchange in the area of minimum effective corporate taxation.
The Cologne Tax Court has asked the European Court of Justice for a preliminary ruling regarding the favorable inheritance tax classes for domestic family foundations which are not available to foreign family foundations. The Cologne tax court has doubts as to whether this different treatment is in line with the principle of free movement of capital. In his Opinion delivered today the Advocate General sees no infringement of EU law.
