Tax Courts & Tribunal Decisions·EUR-Lex·3 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 Rules·EUR-Lex·3 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 Decisions·EUR-Lex·3 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 Tax·EUR-Lex·3 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 Tax·EUR-Lex·3 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 Tax·EUR-Lex·3 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
Customs & Trade·EUR-Lex·4 weeks ago
Regulation (EU) 2026/2245 orders customs to register Sinopec-made Chinese PVA imports so duties can be levied retroactively; repayment decisions are frozen pending the reopened investigation.
Industry: Manufacture of chemicals and chemical products
Customs & Trade·EUR-Lex·4 weeks ago
The General Court holds that e-bike parts declared in staggered consignments over months are complete bicycles under Rule 2(a) where objective evidence shows they form a whole.
Industry: Across industries
VAT / GST / Indirect Tax·EUR-Lex·4 weeks 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.
Industry: Across industries
VAT / GST / Indirect Tax·EUR-Lex·1 month 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.
Industry: Telecommunications · Electricity, gas, steam and air conditioning supply · +2 more · Wholesale of electronic and telecommunications equipment and parts · Crop and animal production, hunting and related service activities
VAT / GST / Indirect Tax·EUR-Lex·1 month 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.
Industry: Logging
Customs & Trade·EUR-Lex·1 month 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.
Industry: Manufacture of glass and glass products
Customs & Trade·EUR-Lex·1 month 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.
Industry: Manufacture of other food products n.e.c. · Wholesale of other food, including fish, crustaceans and molluscs
Customs & Trade·EUR-Lex·1 month 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.
Industry: Wholesale of food, beverages and tobacco
Customs & Trade·EUR-Lex·1 month 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.
Industry: Manufacture of glass fibres
Customs & Trade·EUR-Lex·2 months 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.
Industry: Manufacture of basic iron and steel and of ferro-alloys · Manufacture of electricity distribution and control apparatus
Customs & Trade·EUR-Lex·2 months 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.
Industry: Manufacture of dyes and pigments · Wholesale of chemical products
International Tax / Double Tax Treaties·EUR-Lex·2 months 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.
Industry: Trusts, funds and similar financial entities
Tax Courts & Tribunal Decisions·EUR-Lex·2 months 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).
Industry: Across industries