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.

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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.

The CORE of the Matter: A First Look into the Proposed Corporate EU Budget Own Resource

Author: Carla Valério

Intra-Group Charges – Establishing the Taxable Amount for VAT Purposes

Author: Raluca Rusu

Digital VAT Reporting in the EU: Insights from the Italian Experience

Author: Stefania Lotito Fedele, PhD

EU Tax Focus Notes Archive

Date	Title	Author
23 June 2025	Simplification and Decluttering of EU Direct Tax Legislation	Oana Popa
17 June 2025	Corporate Tax or Not? The IRAP Puzzle and the Parent–Subsidiary Directive	Angelika Xygka
19 May 2025	The New US Administration Has the European Union Navigating Between Scylla of Pillar 2 and Charybdis of US Retaliation	Dominick Schirripa
16 May 2025	Direct tax considerations of a potential EU Australia free trade agreement	Marwan Ahmed
15 May 2025	Towards a Simpler and More Efficient EU Anti Tax Avoidance Framework: Key Priorities for Future Reform	Francesco De Lillo
14 April 2025	The substance game: Interpretation of anti-abuse rule contained in Parent-Subsidiary Directive	Filip 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 Symposium	Oana 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 Perspective	Stoycho Dulevski & Katerina Ilieva
30 January 2025	Transfer Pricing Documentation in the EU: Courtroom Battles and Tax Authorities’ Scrutiny	Anca 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

Date	Title	Author
23 December 2024	Legal Professional Privilege under DAC6 in the Wake of Recent ECJ Judgements	R. Vlasceanu
20 December 2024	Corporate Sustainability Reporting Directive: What's in It for Tax?	F. De Lillo
4 December 2024	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?	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 DAC9	Katerina Ilieva
15 October 2024	On Tax Harmonization, Fairness and Beyond – Perspectives of a Member of the European Parliament	Bruno Gonçalves, MEP
30 September 2024	Pillar Two but make it Greek: Law 5100/2024	Maxine Avlihou and Timoleon Angelos Christodoulopoulos
15 September 2024	The ECJ Final Decision in Apple – A Key Milestone in the EU Fight against Tax Avoidance	Oana 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 2024	Filip Krajcuska
2 August 2024	Hopefully We Will Say Goodbye to the Unshell Proposal	Madalina Cotrut
2 August 2024	The Elephant in the Room: A Minimum Tax on Billionaires	Catarina 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 2024	The “lost but not found” initiatives’ club: Unshell and others	Angelika Xygka
18 June 2024	A Framework for Taxation of Telework Income in the European Union: How Late?	Carla Valério
29 May 2024	FASTER, but softer: How the Council lowered the standards to make a quick match	Carla Valério
28 May 2024	Fugro v. Council: The story of a taxpayer “throwing down the glove” at the Minimum Taxation Directive	Angelika Xygka
25 April 2024	Through Thick and Thin: BEFIT under Scrutiny	Angelika Xygka
16 April 2024	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	Oana Popa
15 April 2024	Tax Simplification 101: HOT is Moving Forward	Angelika Xygka
12 March 2024	Can FASTER come any faster (pun intended)?	Angelika Xygka
11 March 2024	Let me brief you on DAC8: Key contextualized topics on crypto and beyond	Carla Valério
21 February 2024	Fitting the puzzle pieces in the latest update of the EU list of non-cooperative jurisdictions for tax purposes	Oana Popa