EU Tax Law Study Group

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The EU Tax Law Study Group is a think tank dedicated to the study of tax law developments in the European Union, specifically related to direct taxation.

About us

Housed within IBFD’s European Knowledge Group, it is staffed by a team of specialists in EU tax law – direct taxation and supported by specialists in other EU topics of interest, including indirect taxation and transfer pricing.

The primary task of the EU Tax Law Study Group is to remain abreast of the evolving EU developments, and to ensure swift responses to these developments. The group's activities include:

conducting and facilitating research activities in the area of EU direct tax law
publishing articles, white papers, and statements on current EU tax law initiatives
monitoring, analysing and reporting on EU tax developments; and
contributing to expanding and strengthening of the product and service portfolio of IBFD.

EU Tax Focus Notes

This section provides updates on the progress in ongoing EU direct tax initiatives. Its objective is to serve as a specialized source, providing insights into the initiatives and uncovering their possible consequences. Additionally, it includes concise expert perspectives on the (implications of) other EU tax developments.

Scroll the EU Tax Focus notes below to stay updated on EU Tax developments and benefit from the perspective of our thought leaders.

Simplification and Decluttering of EU Direct Tax Legislation

Author: Oana Popa

Update created: 23 June 2025

In recent years, the European Union has recognized the need to simplify its complex and fragmented tax landscape, which challenges the goal of enhanced competitiveness. This note provides a brief overview of how the tax simplification and decluttering movement has taken shape, followed by a summary of the most concrete actions taken to date in the area of direct taxation.

Welcome

EU Tax Law Study Group

The EU Tax Law Study Group is a think tank dedicated to the study of tax law developments in the European Union, specifically related to direct taxation.

About us

EU Tax Focus Notes

Simplification and Decluttering of EU Direct Tax Legislation

Corporate Tax or Not? The IRAP Puzzle and the Parent–Subsidiary Directive

The New US Administration Has the European Union Navigating Between Scylla of Pillar 2 and Charybdis of US Retaliation

The New US Administration Has the European Union Navigating Between Scylla of Pillar 2 and Charybdis of US Retaliation

Direct tax considerations of a potential EU Australia free trade agreement

Towards a Simpler and More Efficient EU Anti Tax Avoidance Framework: Key Priorities for Future Reform

The substance game: Interpretation of anti-abuse rule contained in Parent-Subsidiary Directive

The US-EU Tariff War: From Cooperation to Confrontation

Legality of the solidarity contribution under international law – Klesch Group & Raffinerie Heide v. Germany

EU Tax Law and Policy of Tomorrow: Insights from the 2025 EU Tax Symposium

Negotiating the UN Framework Convention – what next for the European Union?

Future Taxation of Robots: An EU Perspective

Transfer Pricing Documentation in the EU: Courtroom Battles and Tax Authorities’ Scrutiny

Recent EU Direct Tax Initiatives: The End of Tax Sovereignty?

Artificial Intelligence Usage in EU Tax Administrations

Public country-by-country reporting: Tax transparency and allocation of group profits

Legal Professional Privilege under DAC6 in the Wake of Recent ECJ Judgements

Corporate Sustainability Reporting Directive: What's in It for Tax?

Does Gabel Industria Tessile and Canavesi (C-316/22) demand the application of the EU principle of effectiveness to Portuguese road network user charge disputes brought by final consumers?

Approval of ViDA legislative package. What is next?

EU FASTER Proposal: Are we moving towards more efficient withholding tax procedures within the European Union?

Compatibility with EU Law of Tax Benefits Available Solely for Construction Sector Employees Operating Locally

The Latest Proposed Amendment to DAC: A Short Introduction of DAC9

On Tax Harmonization, Fairness and Beyond – Perspectives of a Member of the European Parliament

Pillar Two but make it Greek: Law 5100/2024

The ECJ Final Decision in Apple – A Key Milestone in the EU Fight against Tax Avoidance

OECD Pillar One Reform and the European Union: Do good things come to those who wait?

Gulliver’s Tax Travels: Discovering Special Tax Regimes for Inward Expatriates in 2024

Hopefully We Will Say Goodbye to the Unshell Proposal

The Elephant in the Room: A Minimum Tax on Billionaires

“The only constant in life is change” … So, should VAT become progressive?

What to expect in terms of EU tax law and policy from the second half of 2024 (and beyond)

The “lost but not found” initiatives’ club: Unshell and others

A Framework for Taxation of Telework Income in the European Union: How Late?

FASTER, but softer: How the Council lowered the standards to make a quick match

Fugro v. Council: The story of a taxpayer “throwing down the glove” at the Minimum Taxation Directive

Through Thick and Thin: BEFIT under Scrutiny

Brief Overview of the ECJ Advocate General’s Opinion in the UK CFC Group Financing Exemption and a Trip Down Memory Lane, Revisiting Analogous State Aid Cases

Tax Simplification 101: HOT is Moving Forward

Can FASTER come any faster (pun intended)?

Let me brief you on DAC8: Key contextualized topics on crypto and beyond

Fitting the puzzle pieces in the latest update of the EU list of non-cooperative jurisdictions for tax purposes

Meet our team