This overview highlights the Commission’s (i) consideration of long-term solutions for cross-border teleworking; (ii) initiation of infringement procedures against five Member States over their failure to implement VAT, excise duty exemptions related to defence efforts within the European Union; (iii) reasoned opinion urging Cyprus to implement new temporary VAT exemptions in response to the COVID-19 pandemic; (iv) reasoned opinion insisting that Greece, Latvia and Portugal transpose the new Excise Framework Directive into domestic legislation; (v) reasoned opinion urging Greece to comply with EU VAT rules related to an exemption of postal services; (vi) initiation of four infringement procedures against the United Kingdom over its failure to implement certain measures related to VAT, customs and excise duty in respect of Northern Ireland; (vii) changes to the State Aid Temporary Crisis Framework to support the economy in the context of Russia's invasion of Ukraine; (viii) approval of a Belgian scheme to support video game production; (ix) approval of an Irish scheme for the fishery sector in the context of Brexit; and (x) approval of a French scheme to support horse racing.