European Union

EU | Customs

The European Commission extends tariff suspension on U.S. imports until April 14, 2025, aiming to resolve trade tensions and avoid escalation

EU | Transfer Pricing

MNEs will be required to submit their first top-up tax information return by 30 June 2026, tax authorities will need to exchange this information by 31 December 2026

EU | Tax Policy

Focus on Green Transition, Addressing the VAT gap, and Commitment to Global Tax Reform are some of the priorities

US | EU | Customs

European Parliament publishes key insights into EU-US trade relations and the EU's potential responses to a trade conflict

EU | Tax Policy

Focus Areas Include: Tax Governance & Competitiveness, Closing the VAT Gap, Energy & Environmental Taxation, Customs Union Reform, EU Enlargement & Trade Relations, Sanctions Enforcement, Global Influence

EU | Withholding Tax

Digital Tax Certificates, Fast-Track Refund Systems, and New Financial Intermediary Registers applicable from January 1, 2030 

EU | US | OECD BEPS

Highlighting the need for fair taxation and advancing climate initiatives at the Davos World Economic Forum 

EU | US | Customs

With rising trade uncertainty between the US and its closest trade partners, we are analyzing key figures from the recent history of the EU-US trade relationship

EU | Withholding Tax

New rules take effect from January 1, 2030: Introducing Digital Tax Residence Certificate, Aims to Boost Cross-Border Investment and Combat Tax Fraud

EU | Customs

Limiting Russia’s access to resources by enhancing trade restrictions, targeting sanctions evasion.

EU | Indirect Tax

Modernizing Tax Procedures, replacing paper VAT exemption certificates for Embassies, International Organizations, Armed Forces

EU | Tax Policy

EU Released Statement calling out “serious outstanding reservations” on UN General Assembly 2nd Committee Resolution on Tax Cooperation

EU | Customs

A Landmark Case Amidst Anticipated Tariff Turmoil: Shift to Material and Component Origin

EU | VAT

CJEU ruling clarifies EU VAT treatment for EV charging value chains, simplifying compliance for CPOs and eMSPs

EU | Direct Tax

November Infringement Package contains discriminatory tax practices related to reinvested capital gains from the sale of German real estate

UK | Direct Tax

Repayment obligation on the UK government at a time of raising taxes and working to address a budget shortfall

EU | E-invoicing and E-Reporting

Real-Time Digital Reporting and E-Invoicing will become mandatory in the European Union

EU | BEPS

Enhanced Administrative Cooperation in Taxation: update is aimed at simplifying the process of filing top-up tax information returns for large companies under the Pillar 2 Directive

EU | E-Invoicing and E-Reporting

Full Agreement expected at the next November 5th EU Economic and Finance Ministers Meeting in Brussels

European Union | Customs

The regulation will still require that products placed on or exported from the EU market are deforestation-free

EU | China Customs

A levy of up to 39% in Response to EU´s Tariffs on Chinese Electric Vehicles 

EU | Customs

Additional tariffs on Chinese-made EVs up to 35.3% for five years

European Union | Tax Policy

11 jurisdictions remain as Non-Cooperative

European Union Tax Policy

EU has approved its official position concerning UN Framework Convention on International Tax Cooperation.

EU | Transfer Pricing 

Judgment of the Court of Justice of the European Union in Case C-585/22

UK | EU | Direct Tax

EU's Legal Setback and Britain's Win Reinforce Sovereignty Over Tax Regulations

European Union | Direct Tax

October Infringements Package on Taxation and Customs Union: Hungary, Malta, Germany, Spain, Cyprus, Poland, and Portugal

European Union | ECJ

Cases on VAT, excise duties, the Customs Code, tariff classification of goods are impacted

European | Union Customs 

Further Measures to Combat Unfair Competition

EU | Indirect Tax 

Applicable for EU and Most of Non-EU Businesses Refunds

European Union | Tax Policy

Taxation sits in an unlikely portfolio with Climate, Net Zero, and Clean Growth

European Union | Direct Tax

as ECJ Gives Final Judgement in the Matter

European Union | Ireland | Direct Tax

Overturns General Court Decision on Apple’s Tax Rulings in Ireland

European Commission | Country by Country Reporting

New regulation aims to enhance tax transparency and comparability across EU. Affects MNCs with €750M+ revenue. Feedback period now open.

European Union | Court of Justice

CJEU upholds EU directive on tax reporting for cross-border arrangements. Ruling addresses scope, clarity of terms, legal privilege, and proportionality. Balances tax enforcement with fundamental rights protection. Belgian case prompted preliminary ruling.

European Union | Tax Avoidance 

Have Your Say on the Directive aimed to fight aggressive tax planning and tax avoidance

European Union E-Invoicing and E-Reporting

Stalemate at the ECOFIN Meeting: Estonia Blocks ViDA Initiative

European Union | Direct Tax

Open for feedback until 30 July 2024

European Union | China | Customs

Investigation Reveals Unfair Subsidies in China. Provisional Duties to be introduced on July 4, 2024

European Union | VAT

VAT Liability does not necessarily require actually receiving remuneration

European Union | VAT

The ECJ provides clarification on the concept of a VAT fixed establishment on June 13, 2024

EU | CIT

Concerns negotiations between European Union and the Swiss Confederation, the Principality of Liechtenstein, the Principality of Andorra, the Principality of Monaco and the Republic of San Marino

European Union | ViDA

A look at Explanatory Memorandum to the Council Directive amending Directive 2006/112/EC as regards VAT rules for the digital age

European Union | New Zealand | Customs

Most goods will have tariffs removed upon the FTA's commencement

European Union | Transfer Pricing

Explanatory Memorandum on the Proposal of Council Directive on Transfer Pricing

EMEA | Indirect Tax | VAT

The VAT Expert Group (VEG) recently convened in Brussels for a meeting.

EU | Transfer Pricing

The directive should apply from 1 January 2025 (instead of 1 January 2026).