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

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.

Welcome

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

Activities

EU Tax Focus

Welcome Note - The Tax Wheel Is Spinning Fast

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

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Meet our team