VAT / GST / Indirect Tax·EUR-Lex·3 days ago
The General Court holds that an intermediate acquirer which first adds the 'Autoliquidation' mention years after triangular supplies cannot claim the simplification scheme, even limited to the current tax period.
VAT / GST / Indirect Tax·EUR-Lex·1 week ago
The optional reverse charge and the Quick Reaction Mechanism, both expiring 31 December 2026, would apply until 30 June 2030 as a bridge to the VAT-in-the-Digital-Age reporting duties.
VAT / GST / Indirect Tax·EUR-Lex·1 week ago
The Commission opposes prolonging Latvia's timber reverse charge past 31 December 2026, finding two decades of derogation enough and no new conventional anti-fraud measures shown.
Customs & Trade·EUR-Lex·1 week ago
Customs must register solid glass microspheres up to 2 mm from China for nine months; definitive duties, if imposed, may be levied retroactively on registered imports.
Customs & Trade·EUR-Lex·2 weeks ago
Chinese pea protein faces definitive duties of 40,5 % (Sanjia, cooperating firms) and 67,1 % (Shuangta, all others); provisional amounts are collected up to those rates.
Customs & Trade·EUR-Lex·2 weeks ago
Customs must register Pekin duck meat from China for nine months, preserving the option of retroactive anti-dumping duties pending the investigation opened in July 2026.
Customs & Trade·EUR-Lex·2 weeks ago
Regulation 2026/2107 keeps the 13,1 % duty on Egyptian GFR after an Article 18 expiry review found continued subsidisation and a likelihood of continued injury.
Customs & Trade·EUR-Lex·3 weeks ago
GOES, laminations and cores face provisional safeguard duties and quotas from 25 September 2026 to 26 February 2027 — cores inside transformers pay a flat duty with no quota; check thresholds and exclusions now.
Customs & Trade·EUR-Lex·3 weeks ago
UK-origin titanium dioxide gets three new TARIC additional codes (88ET, 88EU, 8999) and Union surveillance from the day after publication — update declarations and keep origin evidence ready.
International Tax / Double Tax Treaties·EUR-Lex·3 weeks ago
Spain's 15% levy on dividends paid to a US transparent fund, against 1% for resident funds, restricts free movement of capital; only a treaty credit letting unit-holders deduct the full rate gap neutralises it.
Tax Courts & Tribunal Decisions·EUR-Lex·3 weeks ago
In Case C-197/25 the Court held Poland's Article 9 opt-out does not permit PCC tax on a capital-free spółka komandytowa to spółka jawna conversion, shielded by Article 5(1)(d)(i) with Article 2(2).
Tax Courts & Tribunal Decisions·EUR-Lex·3 weeks ago
In C-223/25 the Court held Germany's Paragraph 35a EStG must extend the 20 % household-services relief to an employed frontier worker's Swiss household.
Customs & Trade·EUR-Lex·4 weeks ago
Regulation (EU) 2026/2047 keeps fuel-ethanol imports under retrospective Union surveillance from 16 September 2026 to 15 September 2029, citing 55 % import growth and a 19 % price fall.
Customs & Trade·EUR-Lex·4 weeks ago
Customs must register Chinese alkaline batteries (CN 8506 10 11), preserving the option of retroactive anti-dumping duties; registration lasts nine months.
Regional / Sub-national Tax·EUR-Lex·4 weeks ago
A staff analysis quantifies the dock-dues case: regional firms face 11.3% higher costs, cut to 1.2% by the tax differential; 22 new product codes would aid insulation, rice, cement and other local output.
Customs & Trade·EUR-Lex·4 weeks ago
The Commission proposes one regulation easing fisheries, farming, deforestation, asylum and tariff-quota rules for the EU's outermost regions; including a French Guiana EUDR carve-out. Council adoption still needed.
Customs & Trade·EUR-Lex·4 weeks ago
The Commission proposes extending the French outermost regions' dock dues regime to end-2030, adding 22 product codes and yearly code updates by delegated act; the Council must still adopt it.
Customs & Trade·EUR-Lex·4 weeks ago
Customs must register welded steel mesh from China and Türkiye, preserving the option of retroactive anti-dumping duties; registration lasts nine months.
Customs & Trade·EUR-Lex·4 weeks ago
Customs must register Chinese bolted and boltless steel shelves and components, preserving the option of retroactive anti-dumping duties; registration lasts nine months.