Thursday, 29 October 2026
Regulatory changes detected daily from official sources across Europe. Create a free account to follow your jurisdictions and ask Taxxa what a change means in practice.
International Tax / Double Tax TreatiesEUR-Lex6 days ago
In Case C-497/25 the Advocate General reads Article 2(1)(c) as requiring actually levied double tax, so Latvia could refuse an Advisory Commission under Article 16(7) where the Netherlands exempted the gain.
Industry: Across industries
Corporate & Income TaxEUR-Lex6 days ago
In Case C-153/25 the Advocate General finds the EU energy-crisis Regulation tolerates Italy's wider 2023 levy, so long as the measure is equivalent for the upstream sectors the Regulation covers.
Industry: Manufacture of refined petroleum products · Electric power generation, transmission and distribution · Manufacture of gas; distribution of gaseous fuels through mains · Wholesale of solid, liquid and gaseous fuels and related products · Mining of coal and lignite · Extraction of crude petroleum and natural gas
Corporate & Income TaxEUR-Lex1 week ago
AG Kokott says Portugal cannot scale parent-subsidiary dividend relief by the age of each share lot: once the parent holds a qualifying stake for the minimum period, every dividend it receives is covered in full.
Industry: Across industries
Tax Courts & Tribunal DecisionsEUR-Lex1 week ago
In C-287/25 to C-289/25 AG Kokott says parents with resident and non-resident subsidiaries are not comparable where France taxes neither the profits, and refusing definitive-loss relief is in any event justified.
Industry: Financial service activities, except insurance and pension funding
Tax Courts & Tribunal DecisionsEUR-Lex1 week ago
In C-533/24 AG Rantos would uphold Chapter III of Regulation 2022/1854 and clear Ireland 2023 Act: a 75% rate on surplus profits and no pre-2018 losses in the base breach neither legal certainty nor the Charter.
Industry: Extraction of natural gas
Corporate & Income TaxEUR-Lex1 week ago
In Case C-358/24 AG Rantos proposes that Chapter III of Regulation 2022/1854 was validly adopted on Article 122(1) TFEU, and that Belgium oil levy is equivalent for refiners but not for primary-participant distributors.
Industry: Manufacture of refined petroleum products
Excise & Environmental TaxesEUR-Lex1 week ago
In C-327/25 the Court holds Regulation 2022/1854 does not catch Bulgaria 5% FSES levy on all electricity-sale revenues, rejects the climate, market and capital-movement questions, and declines Charter review.
Industry: Production of electricity
Customs & TradeEUR-Lex1 week ago
Commission ends countervailing duties on Chinese solar glass: subsidisation continues but Union output is zero, so no injury can recur; duties paid since 22 July 2025 are repayable.
Industry: Shaping and processing of flat glass
Customs & TradeEUR-Lex1 week ago
AG says EU-buyer design costs for decals and buying commissions on upstream inputs join customs value via the incorporated supplies, and set classification does not make the set a valuation unit.
Industry: Across industries
Customs & TradeEUR-Lex1 week ago
Commission ends anti-dumping duties on Chinese solar glass: dumping found but Union output is zero, so no injury can recur; duties paid since 22 July 2025 are repayable.
Industry: Manufacture of other electrical equipment
VAT / GST / Indirect TaxEUR-Lex1 week ago
Court finds no import VAT where a Swiss boat entered Germany only for yard work and left unused, and yard work that inward processing could have covered is not use ending debt relief.
Industry: Across industries
VAT / GST / Indirect TaxEUR-Lex1 week ago
AG proposes Danish courtyard installation centred on moped-part sculptures is goods, and is art only if every principal element meets the sculpture definition.
Industry: Artistic creation
Customs & TradeEUR-Lex1 week ago
Varmora Granito Private Limited becomes Varmora Granito Limited under TARIC code A013 at the unchanged 7.3% rate, with continuity back to 14 May 2025 and repayment of any excess duty paid.
Industry: Manufacture of ceramic tiles and flags
Customs & TradeEUR-Lex2 weeks ago
The 2022 base rises from 581 t to 41,279.3 t after confidential Eurostat imports were missed; quarterly volumes under order 09.8819 increase and apply retroactively from 18 November 2025.
Industry: Wholesale of metals and metal ores
Tax Courts & Tribunal DecisionsEUR-Lex2 weeks ago
Germany may keep taxing German property gains but must offer non-resident EU/EEA owners the same reinvestment deferral — immediate payment goes beyond what taxing powers require.
Industry: Across industries
Withholding Tax RulesEUR-Lex2 weeks ago
A real business as parent, slow transfers, foreign steps and an unaware payer do not save a dividend chain from the Parent-Subsidiary anti-abuse rule — intent need only sit with one participant.
Industry: Across industries
Tax Courts & Tribunal DecisionsEUR-Lex2 weeks ago
AG Rantos advised that the 2020 extension gives no selective advantage for corporation and trade tax but does for the 7% VAT rate — and would be notifiable new aid if aid at all.
Capital Gains TaxEUR-Lex2 weeks ago
AG Kokott advised that Poland may not tax pre-residence gains or ignore latent losses under Article 45 TFEU, but that a five-year instalment deferral is proportionate.
Inheritance, Wealth & Gift TaxEUR-Lex2 weeks ago
The Court held that Article 13 of Protocol No 7 covers gift tax and that an EIB official who moved from Luxembourg to Germany for personal reasons keeps his Austrian tax domicile.
VAT / GST / Indirect TaxEUR-Lex2 weeks ago
The General Court held that Germany may not defer a watch reseller's good faith about the VAT margin scheme to a separate equity procedure where that makes the right excessively difficult to exercise.
Industry: Across industries
