EU Tax Law Study Group

A think tank dedicated to the study of tax law developments in the European Union, specifically related to direct taxation.

About the 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. 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.

 

Activities

 

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.

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

Welcome Note - The Tax Wheel Is Spinning Fast

The EU Tax Law Study Group is delighted to introduce the EU Tax Focus, a space where we navigate the whirlwind of change and detangle the complexities of EU tax initiatives and developments. 

View the Welcome Note

Can FASTER come any faster (pun intended)?

Not so long ago – in fact on 19 June 2023 – the European Commission launched a proposal for a Council Directive that is meant to simplify and streamline withholding tax (WHT) relief processes across EU Member States. The formal name of the proposal is Faster and Safer Relief of Excess Withholding Taxes (FASTER), and its acronym seems to be a fair representation of how smooth and fast the relevant legislative procedure has been so far. 

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

This complex piece of legislation can only be understood in the context of the shortcomings of an increasingly intricate framework of exchange of information in the field of taxation. This note will help you see the bigger picture of DAC8, with the most significant legislative changes expected in the coming years.

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

On 20 February, the European Union updated, for the first time in 2024, the EU list of non-cooperative tax jurisdictions. The list was previously updated on 17 October 2023.

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Stay in touch

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

For more information, contact the EU Tax Law Study Group team, ask your questions or read some of their work.

Contact the team