Categories: From Europe (284 found)

1. 23.12.2025

   2025 Update to the OECD Model Tax Convention

   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.

   Categories: From Europe

   Keywords: OECD model
2. 09.12.2025

   EU Commission: Proposal of measures to ensure the timely imp ...

   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).

   Categories: From Europe

   Keywords: IT-Systeme, Systemic Risk
3. 20.11.2025

   Council of the EU: Two current approvals

   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

   Categories: From Europe

   Keywords: cooperation, Digital economy
4. 17.11.2025

   Greenwashing: Climate promises must be backed up by corporat ...

   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.

   Categories: From Europe, Tax & Legal News

   Keywords: Marketing und Targeting, environmental, ...
5. 17.11.2025

   Council adopts regulation to speed up cross-border data prot ...

   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.

   Categories: From Europe

   Keywords: cooperation, Data Protection
6. 07.08.2025

   Referral to ECJ regarding a possible violation of the free m ...

   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.

   Categories: Supreme Tax Court cases, From Europe

   Keywords: free movement of capital, freedom of est ...
7. 18.07.2025

   VAT: Council formally adopts new rules simplifying tax colle ...

   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.

   Categories: From Europe

   Keywords: import VAT, Supply of goods
8. 30.06.2025

   Consumer protection: Council and Parliament agree to moderni ...

   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.

   Categories: From Europe

   Keywords: consumer protection
9. 27.06.2025

   EU customs: Council agrees on key features for more modern, ...

   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.

   Categories: From Europe

   Keywords: Customs simplifications
10. 26.06.2025

    Update: General Court annuls Commission’s decision on Spanis ...

    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.

    Categories: From Europe

    Keywords: share acquisition, illicit state aid
11. 19.06.2025

    Council agrees on a more modern payment service framework in ...

    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.

    Categories: From Europe

    Keywords: Payment Services (PSD2)
12. 23.05.2025

    ECJ: Application of the General Anti Abuse Provision of the ...

    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).

    Categories: From Europe

    Keywords: Parent/Subsidiary Directive
13. 21.05.2025

    European Commission to further reduce the administrative cos ...

    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.

    Categories: From Europe

    Keywords: Small and Medium Enterprises (SME)
14. 13.05.2025

    VAT: Council agrees to simplify tax collection for imports

    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.

    Categories: From Europe

    Keywords: collection of VAT, import VAT, VAT refor ...
15. 09.05.2025

    EU and Singapore signed digital trade agreement

    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.

    Categories: From Europe

    Keywords: Digital economy, trade agreement
16. 01.05.2025

    ECJ: Ban on export of banknotes denominated in Euro even if ...

    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.

    Categories: From Europe

    Keywords: transfer abroad, export
17. 29.04.2025

    ECJ: National tax exemptions as illicit state aid

    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.

    Categories: From Europe

    Keywords: tax exemption, illicit state aid
18. 19.04.2025

    EU Council: Rules to extend cooperation and information exch ...

    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.

    Categories: From Europe

    Keywords: minimum taxation, information exchange
19. 13.03.2025

    ECJ: Higher gift tax for foreign family foundation in breach ...

    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.

    Categories: From Europe

    Keywords: family foundation, foreign foundation
20. 12.03.2025

    Commission responds to unjustified US steel and aluminum tar ...

    In response to the imposition of new and unjustified US tariffs on EU steel and aluminum imports, the Commission has launched swift and proportionate countermeasures on US imports into the EU.

    Categories: From Europe

    Keywords: customs, third country imports
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