CJEU rules Belgium non-compliant for excluding foreign tax credits under ADAT CFC framework
The Court of Justice of the European Union (CJEU) delivered a judgment on 26 February 2026, examining how Belgium has transposed the Controlled Foreign Company (CFC) rules under the Anti-Tax Avoidance Directive (ATAD). The case centred on whether
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EU Council approves streamlined sustainability reporting, due diligence rules for businesses
With a view to boosting EU competitiveness, the EU Council announced the approval of a simplification of the sustainability reporting and due diligence requirements for companies on 24 February 2026. This legislation simplifies the directives on
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EU: Commission authorises Greek state aid programme to strengthen cleantech, green industrial goals
The European Commission has approved a EUR 400 million Greek State aid scheme to support strategic investments that add clean technology (cleantech) manufacturing capacity in line with the objectives of the Clean Industrial Deal on 24 February
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EU Commission consults to simplify corporate tax rules
The European Commission has opened a call for evidence to gather stakeholder input on a new initiative aimed at simplifying the EU’s legal framework for direct taxation on 16 February 2026 . The consultation seeks to reduce administrative burdens
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EC enacts tariffs on low-value e-commerce packages
The European Council approved new customs duty rules on 11 February 2026, eliminating the current exemption for parcels valued under EUR 150. From 1 July 2026, an interim flat-rate duty of EUR 3 will apply to items in small parcels valued at less
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EU parliament draft report calls for financial sector VAT reform to address market distortions
The European Parliament's Committee on Economic and Monetary Affairs has released a draft report on 2 February 2026 proposing a unified approach to taxing the EU's financial sector. The document places particular emphasis on revising the VAT
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EC approves EUR 3 billion German aid scheme for clean technology manufacturing
The European Commission (EC) approved a EUR 3 billion German State aid scheme on 5 February 2026 to support strategic investments that add clean technology (cleantech) manufacturing capacity, in line with the objectives of the Clean Industrial
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EU launches infringement procedures against member states over DAC8, DAC9 transposition
The European Commission issued formal notices to 12 Member States for not fully implementing Directive (EU) 2023/2226 (DAC8) on crypto-asset information exchange, and to 10 Member States for incomplete transposition of Directive (EU) 2025/872 (DAC9)
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EU and Mercosur sign strategic partnership, interim trade agreement
The EU and Mercosur have signed a Partnership Agreement and an Interim Trade Agreement. The deal is set to boost EU exports by nearly 39%, strengthen economic and geopolitical ties, advance sustainability commitments, and protect sensitive sectors
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EU introduces import duties on fused alumina from China
The European Commission has announced the introduction of anti-dumping duties on fused alumina imported from China, citing concerns over unfair pricing and the EU’s growing reliance on a strategically important material. The new duties range
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European Commission confirms application of side-by-side arrangement under the Pillar 2 Directive
The European Commission, in a notice on 12 January 2026, acknowledged the Side-by-Side arrangement on Safe Harbours and confirmed its application within the framework of Council Directive (EU) 2022/2523 (Pillar 2 Directive). Under Article 32 of
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European Commission publishes report on tax gaps
The European Commission published its Mind the Gap Report on 11 December 2025, which offers a detailed evaluation of tax gaps across the EU and its 27 Member States. Tax gaps can emerge due to taxpayer non-compliance, such as tax evasion and
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European Commission urges Luxembourg to end preferential taxation on public investment dividends
The European Commission issued a formal notice to Luxembourg on 11 December 2025, urging the country to end discriminatory tax treatment on dividends from public investments in its December 2025 infringements package. Taxation Letter of formal
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EU Commission unveils business wallets to streamline operations and boost competitiveness
The EU Commission has proposed a regulation on 19 November 2025 to establish European Business Wallets to simplify business operations across the EU. Designed for Businesses and developed by Businesses, the EU Business Wallers will modernise and
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EU Commission consults e-invoicing regulations in public procurement
The EU Commission has launched a consultation on 19 November 2025 on its plans to revise EU rules on electronic invoicing in public procurement to address shortcomings in the current framework, promote harmonised e-invoicing across the EU, and
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European Commission publishes follow-up assessment of direction on administrative cooperation (DAC)
The European Commission has launched its second evaluation of Council Directive 2011/16/EU on administrative cooperation in taxation (the Directive on Administrative Cooperation, or DAC) on 19 November 2025. The DAC is a key legislative
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EU Commission sets import limits on ferro-alloys to protect market
The EU Commission announced on 18 November 2025 that it has imposed three-year import quotas on steel alloys containing manganese and silicon to protect domestic producers from a surge of low-cost imports. This decision brings to a close an
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EU Parliament endorses protocols to expand AEOI-CRS agreements with Andorra, Monaco, San Marino, Liechtenstein, Switzerland
The European Parliament approved Legislative Resolution Nos. P10_TA(2025)0269 (Andorra), P10_TA(2025)0270 (Monaco), P10_TA(2025)0271 (San Marino), P10_TA(2025)0272 (Liechtenstein) and P10_TA(2025)0273 (Switzerland), authorising the conclusion of
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