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.

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EU Tax Focus

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.

Dispute Resolution

Completing the Tax Simplification Package Series: Amendments to Dispute Resolution Mechanisms and Initial Developments

Author(s):  Laura Ambagtsheer-Pakarinen & Oana Popa

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Anti-tax avoidance directive

ATAD through Taxation Omnibus Lenses

Author(s): Angelika Xygka, Carla Valério & Francesco de Lillo

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Ancient Greece

No More Greek Myths: Greece Finally Unveils Binding Advance Tax Rulings

Author: Argyro Myzithra

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EU Tax Focus Archive

2026
DateTitleAuthor
21 August 2026Completing the Tax Simplification Package 
Series: Amendments to Dispute Resolution 
Mechanisms and Initial Developments		L. Ambagtsheer-Pakarinen,  O. Popa
17 August 2026ATAD through Taxation Omnibus Lenses
A. Xygka, C. Valério, F. De Lillo
20 July 2026Less Red Tape, Same Transparency? Assessing the DAC RecastR. Vlasceanu, C. Valério
6 July 2026No More Greek Myths: Greece Finally Unveils Binding Advance Tax RulingsA. Myzithra
30 June 2026On the Taxation Omnibus and (some comments on) the DAC Recast Proposals – An interview with Benjamin AngelInterview with Benjamin Angel, by Oana Popa and Carla Valério.
30 June 2026Banca Mediolanum: Turning conflict into change (and refunds)A. Xygka, A. Siragusa 
26 June 2026Simplifying the “Older” Corporate Taxation Directives: Can the Omnibus Deliver on Such a Complex Task? O. Popa
11 May 2026Valuation Simplification under Article 73 UCC:
First Experiences and Open Questions		A. Pinelas Pinto, L. Tomé de Azevedo
11 May 2026The Anti-Abuse Turn in EU Tax Law: Rethinking Taxpayer Protection and Legal CertaintyM. Carmo
7 May 2026VAT Fraud in Italy: A Functional Analysis of the Burden of Proof in EU and Domestic LawDr. S. Lotito Fedele
29 April 2026Low-Value Consignments: Anticipatory National Measures in the Shadow of an EU Handling FeeF. De Lillo, A. Sougle
23 April 2026A look into the EU Tax Focus Authors Forum 2026R. Offermanns
25 March 202628th Regime Moving Forward: Proposal on EU Inc. UnveiledL. Ambagtsheer-Pakarinen
24 March 2026Tax Policy through Economic Lenses: Perspectives from Nobel Prize Laureates Philippe Aghion and Joseph StiglitzO. Popa, C. Valério
23 February 2026Tax Incentives for Electrical Vehicles in the European UnionK. Ilieva
16 February 2026The Two Sides of the Story: The United
States, the European Union and the Side-by-Side Agreement		C. Valério, W. Choi
15 February 2026The Uncertainty Regarding the Price Cap Levy of Regulation 2022/1854P. Vovk
29 January 2026DAC8’s Rollout Across the European UnionK. Ilieva
14 January 2026Navigating the Tension between Recovery Obligations and the Principle of Legitimate Expectation in EU State Aid LawM. Passos Beraldo
2025
DateTitleAuthor
12 December 2025A 2025 Journey through EU Direct Tax Law Initiatives Guided by ETF NotesOana Popa
11 December 2025ViDA Implementation Strategy: A Roadmap for a Modern EU VAT SystemNatalia Nazim
10 December 2025Lisbon, We Have a Tax Withholding Problem: Time for non-discriminatory Withholding Tax Relief Procedures?Álvaro Silveira de Meneses
24 November 2025The Energy Taxation Directive Revision: Towards an EU Climate-Aligned Tax InstrumentIvana van der Maas
21 November 2025Fueling the Green Industrial Revolution: How EU Tax Incentives Are Powering Clean InvestmentsElena Tourlioumi
06 November 2025Fugro v. Council: Fugro loses its appeal on standing – should we be (individually) concerned?René Offermanns, Marnix Schellekens
21 October 2025Towards a Simplified Reporting under DAC9
and Its Status of Implementation across
Member States		Mery Alvarado
9 October 2025EU Tax Insights from IFA 2025 Lisbon: The EU 
Corporate Tax Environment in a Changing 
World		Carla Valério
26 September 2025The Arcomet Case: VAT Implications of TP AdjustmentsOana Popa, Laura Alarcón Díaz, Sharvari Kale
22 September 202528th Regime – Enough to Boost Innovation in EU?Laura Ambagtsheer-Pakarinen
18 August 2025UN Framework Convention: An Update from the European PerspectiveXimena García
20 August 2025European Direct Taxation of AI Data Mining
Centres, or the Lack Thereof		Katerina Ilieva
30 July 2025Intra-Group Charges – Establishing the Taxable Amount for VAT PurposesRaluca Rusu
22 July 2025The CORE of the Matter: A First Look into the
Proposed Corporate EU Budget Own
Resource		Carla Valério
16 July 2025Digital VAT Reporting in the EU: Insights from 
the Italian Experience 		Stefania Lotito Fedele
23 June 2025 Simplification and Decluttering of EU Direct Tax LegislationOana Popa
17 June 2025 Corporate Tax or Not? The IRAP Puzzle and the Parent–Subsidiary DirectiveAngelika Xygka
19 May 2025 The New US Administration Has the European Union Navigating Between Scylla of Pillar 2 and Charybdis of US RetaliationDominick Schirripa
16 May 2025 Direct tax considerations of a potential EU Australia free trade agreementMarwan Ahmed
15 May 2025 Towards a Simpler and More Efficient EU Anti Tax Avoidance Framework: Key Priorities for Future ReformFrancesco De Lillo
14 April 2025 The substance game: Interpretation of anti-abuse rule contained in Parent-Subsidiary DirectiveFilip Krajcuska
10 April 2025 The US-EU Tariff War: From Cooperation to Confrontation
 		Katerina Ilieva
28 March 2025 Legality of the solidarity contribution under international law – Klesch Group & Raffinerie Heide v. Germany
 		Ola Ostaszewska
18 March 2025 EU Tax Law and Policy of Tomorrow: Insights from the 2025 EU Tax SymposiumOana Popa, Carla Valério & Angelika Xygka
15 March 2025 Negotiating the UN Framework Convention – what next for the European Union?Belema Obuoforibo CTA ATT (Fellow)
10 February 2025 Future Taxation of Robots: An EU PerspectiveStoycho Dulevski & Katerina Ilieva
30 January 2025 Transfer Pricing Documentation in the EU: Courtroom Battles and Tax Authorities’ ScrutinyAnca Aron
10 January 2025 Recent EU Direct Tax Initiatives: The End of Tax Sovereignty?João Carmona Lobita and Francisco Loureiro Ferreira
10 January 2025 Artificial Intelligence Usage in EU Tax Administrations Katerina Ilieva
10 January 2025 Public country-by-country reporting: Tax transparency and allocation of group profits  Ivana van der Maas
2024
DateTitleAuthor
23 December 2024 Legal Professional Privilege under DAC6 in the Wake of Recent ECJ JudgementsR. Vlasceanu
20 December 2024 Corporate Sustainability Reporting Directive: What's in It for Tax?F. De Lillo
4 December 2024Does 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?S. Fernandes Martins
20 November 2024 Approval of ViDA legislative package. What is next?Laura Alarcón Diaz
14 November 2024 EU FASTER Proposal: Are we moving towards more efficient withholding tax procedures within the European Union? Angelika Xygka
11 November 2024 Compatibility with EU Law of Tax Benefits Available Solely for Construction Sector Employees Operating Locally  Katerina Pantazatou
1 November 2024 The Latest Proposed Amendment to DAC: A Short Introduction of DAC9Katerina Ilieva
15 October 2024 On Tax Harmonization, Fairness and Beyond – Perspectives of a Member of the European ParliamentBruno Gonçalves, MEP
30 September 2024 Pillar Two but make it Greek: Law 5100/2024Maxine Avlihou and Timoleon Angelos Christodoulopoulos
15 September 2024 The ECJ Final Decision in Apple – A Key Milestone in the EU Fight against Tax AvoidanceOana Popa
6 September 2024 OECD Pillar One Reform and the European Union: Do good things come to those who wait?Argyro Myzithra 
4 September 2024 Gulliver’s Tax Travels: Discovering Special Tax Regimes for Inward Expatriates in 2024Filip Krajcuska
2 August 2024 Hopefully We Will Say Goodbye to the Unshell ProposalMadalina Cotrut
2 August 2024 The Elephant in the Room: A Minimum Tax on BillionairesCatarina Gomes Correia
15 July 2024 “The only constant in life is change” … So, should VAT become progressive?Pedro Monteiro
8 July 2024 What to expect in terms of EU tax law and policy from the second half of 2024 (and beyond)Oana Popa
24 June 2024The “lost but not found” initiatives’ club: Unshell and othersAngelika Xygka
18 June 2024A Framework for Taxation of Telework Income in the European Union: How Late?Carla Valério
29 May 2024FASTER, but softer: How the Council lowered the standards to make a quick matchCarla Valério
28 May 2024Fugro v. Council: The story of a taxpayer “throwing down the glove” at the Minimum Taxation DirectiveAngelika Xygka
25 April 2024Through Thick and Thin: BEFIT under ScrutinyAngelika Xygka 
16 April 2024Brief 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 CasesOana Popa
15 April 2024Tax Simplification 101: HOT is Moving ForwardAngelika Xygka
12 March 2024Can FASTER come any faster (pun intended)?Angelika Xygka
11 March 2024Let me brief you on DAC8: Key contextualized topics on crypto and beyondCarla Valério
21 February 2024Fitting the puzzle pieces in the latest update of the EU list of non-cooperative jurisdictions for tax purposesOana Popa

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The EU Tax Simplification Package: Key Takeaways by the EU Tax Law Study Group

What insights do our EU Tax Law Study Group have on the EU Tax Simplification Package? Shortly after the Commission published the Simplification Package, our EU Tax experts Ola, Oana, Carla, Angelika, Laura, Francesco, and Ruxandra gathered to analyse selected issues that are already shaping the debate and will influence the future direction of EU tax policy for years to come.

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Meet our team

 

Ola Ostaszewska

Ola Ostaszewska

Manager, European Knowledge Group
francesco de lillo

Francesco de Lillo

Principal Associate
Angelika Xygka

Angelika Xygka

Senior Associate
Oana Popa

Oana Popa

Principal Associate
Ruxanda Vlasceanu

Ruxanda Vlasceanu

Managing Principal Mergers & Acquisitions
Laura Pakarinen

Laura Pakarinen

Principal Associate
Carla Valerio

Carla Valério

Senior Associate