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

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.

 

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

Author: João Carmona Lobita and Francisco Loureiro Ferreira

Update created: 10 January 2025

The term “tax sovereignty” commonly refers to a state’s authority to independently design and enforce its tax laws. Due to its importance as a revenue source and tool of economic policy, taxation is considered a core element of a state’s sovereignty. Despite states naturally resisting any external interference with their taxes, the recent Minimum Taxation Directive and the BEFIT proposal at EU level raise important questions in that regard. This note discusses the general framework for tax within the European Union and how recent initiatives tie with tax sovereignty.

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Artificial Intelligence Usage in EU Tax Administrations 

Author: Katerina Ilieva

Update created: 10 January 2025

Artificial Intelligence (AI) is widely used in the taxation field as a tool for supporting taxpayer compliance and reducing taxpayer burden. It also benefits tax administrations by streamlining internal processes, reviews, audits and decision-making, leading to a more efficient use of resources. This note gives a brief overview of how EU tax administrations are leveraging AI and presents some examples of Member States that are successfully using AI – to enhance tax-related services, ensure tax compliance and more.

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

Author: Ivana van der Maas

Update created: 10 January 2025

In the global economy, tax transparency has emerged as a basis of responsible corporate governance. MNEs play a significant role in the economies of the jurisdictions in which they operate. However, concerns about potential tax avoidance and profit shifting have placed these companies under the spotlight. As a result, governments, regulatory bodies and stakeholders are calling for greater accountability in how these corporations allocate their profits and pay taxes. This note explores how the introduction of public country-by-country reporting (CbCR) requirements in the European Union is a significant step in addressing said concerns.

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

Author: R. Vlasceanu

Update created: 23 December 2024

On 26 September 2024, the ECJ delivered its decision in Ordre des avocats du barreau de Luxembourg (Case C-432/23) on legal professional privilege in tax matters in the context of the cross-border exchange of information provided for under DAC6. This note provides an overview of Case C-432/23 and refers to earlier ECJ decisions to examine the limitations of legal professional privilege and the validity of DAC6 under EU law. 

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

Author: F. De Lillo

Update created: 20 December 2024

The Corporate Sustainability Reporting Directive (2022/2464) (CSRD), as part of the EU Green Deal, represents a significant milestone in the European Union's commitment to sustainability and transparency. It requires around 50,000 entities to disclose detailed information about their sustainability practices to improve the quality and consistency of sustainability reporting. But does tax play a role under the CSRD framework? This note explores the implications of the CSRD for tax risk management and compliance. 

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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?

Author: S. Fernandes Martins

Update created: 4 December 2024

In Portugal, the road network user charge (the CSR) was meant to apply in exchange for the taxpayer’s use of national road network. In the Vapo Atlantic order, the ECJ found that the CSR regime is not in line with the Excise Duty Directive.  Final consumers in Portugal filed actions claiming to have effectively born CSR and seeking its reimbursement. The author explores whether the judgement in Gabel Industria Tessile and Canavesi, (C-316/22) could demand the application of the EU principle of effectiveness to road network user charge disputes brought by final consumers, leading to the direct reimbursement from the Portuguese State.

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Approval of ViDA legislative package. What is next?  

Author: Laura Alarcón Diaz

Update created: 20 November 2024

On 5 November 2024, the Economic and Financial Affairs Council (ECOFIN) reached an agreement on the VAT in the Digital Age (ViDA) legislative package. This approval was long overdue, as unanimity from the Member States was required, the reason why it was postponed more than once in the past. This note provides an overview of the conceptual background and changes in the EU VAT framework proposed by the ViDA legislative package.

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

Author: Angelika Xygka

Update created: 14 November 2024

On 29 October 2024, Angelika Xygka from the EU Tax Law Study Group facilitated an IBFD webinar on the FASTER Directive. This note provides background and gives an overview of the discussions, with the full session delving deeply into the subject.

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

Author: Katerina Pantazatou

Update created: 11 November 2024

On 26 September 2024, the ECJ issued its judgment in Nord Vest (Case C-387/22) on the potentially different tax treatment between Romanian companies operating solely domestically vs. also abroad. This note provides an overview of the case and the recent decision.

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

Author: Katerina Ilieva

Update created: 1 November 2024

On 28 October 2024, the European Commission adopted a proposal to amend the Directive on Administrative Cooperation (2011/16) (DAC). This latest amendment, known as DAC9, aims to simplify the process for companies to meet their filing obligations under the Minimum Taxation Directive (2022/2523). This note provides a clear and practical road map to help readers understand the Directive proposal.

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

Interviewee: Bruno Gonçalves, MEP

Update created: 15 October 2024

This note presents a written interview with Bruno Gonçalves, Member of the Subcommittee on Tax Matters of the European Parliament. Among other things, Mr Gonçalves offers his views on the tax priorities ahead, discusses a possible reform of the EU Treaties, and explains why Unshell should be agreed upon.

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Pillar Two but make it Greek: Law 5100/2024

Authors: Maxine Avlihou and Timoleon Angelos Christodoulopoulos

Update created: 30 September 2024

In April 2024, Greece enacted Law 5100/2024 which transposes the Minimum Taxation Directive (2022/2523) into domestic law. This note is intended to serve as a roadmap, guiding the reader through the mechanics of Law 5100/2024 and examining some open issues.

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

Update created: 15 September 2024

On 10 September 2024, the ECJ ruled that the European Commission was correct to decide in 2016 that Ireland granted unlawful State aid to Apple. This note looks into the Apple State aid case history, indicates the final ECJ decision and offers few initial thoughts on the outcome.

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

Update created: 6 September 2024

Pillar One’s success is heavily dependent on US participation in the Multilateral Convention implementing Amount A, which is currently hanging by a thread in view of the upcoming US presidential and congressional elections. This note presents the current Pillar One landscape and discusses the bras de fer between the European Union and the United States in this respect.

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

Update created: 4 September 2024

On 9 July 2024, IBFD broadcast a webinar titled Special Tax Regimes for Inward Expatriates: Recent Trends in Selected Jurisdictions. The webinar focused on the domestic regimes of Italy, Portugal and Spain, offering valuable knowledge to those interested in optimizing their financial strategies or exploring global tax incentives in 2024. This note offers a glimpse into the webinar session.

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Hopefully We Will Say Goodbye to the Unshell Proposal

Update created: 2 August 2024

This note presents the author’s concerns regarding the Unshell proposal’s reasons and benefits, as outlined by the European Commission in the Impact Assessment Report and Explanatory Memorandum to encourage EU Member States to reach an agreement. In particular, the author assesses whether such reasons and benefits are justified, realistic and desirable.

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The Elephant in the Room: A Minimum Tax on Billionaires

Update created: 2 August 2024

Gabriel Zucman and other researchers from the EU Tax Observatory first wrote about a minimum tax on high-net-worth individuals (HNWIs) in a report of October 2023. In June 2024, at the request of the Brazilian G20 presidency, Zucman built up on this proposal. The OECD also addressed the taxation of HNWI in its report to the G20 finance ministers and central bank governors in July 2024. Will the European Union catch up on this trend?

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

Update created: 15 July 2024

This note describes the proposal for a progressive VAT put forward by De La Feria and Swistak and critically evaluates some of its merits and shortcomings.

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

Update created: 8 July 2024

The note tries to identify future trends in EU tax law and policy in light of the latest structural changes in EU institutions and based on recently published official documents.

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

Update created: 24 June 2024

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

Update created: 18 June 2024

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

Update created: 29 May 2024

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

Update created: 28 May 2024

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Through Thick and Thin: BEFIT under Scrutiny

Update created: 25 April 2024

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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

Update created: 16 April 2024

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Tax Simplification 101: HOT is Moving Forward

Update created: 15 April 2024

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Can FASTER come any faster (pun intended)?

Update created: 12 March 2024

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

Update created: 11 March 2024

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

Update created: 21 February 2024

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Meet our team

 

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Ola Ostaszewska

Ola Ostaszewska

Manager, European Knowledge Group

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Ruxanda Vlasceanu

Ruxanda Vlasceanu

Managing Principal Mergers & Acquisitions

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Oana Popa

Oana Popa

Principal Associate

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Angelika Xygka

Angelika Xygka

Associate

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Laura Pakarinen

Laura Pakarinen

Principal Associate

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Carla Valerio

Carla Valério

Associate