This overview highlights the Council’s (i) update of the list of non-cooperative jurisdictions, (ii) debate on the Proposal for a Directive on Global Minimum Taxation, (iii) general approach agreement on the Carbon Border Adjustment Mechanism (CBAM) and (iv) adoption of the amendment to VAT and/or Excise Duty Exemption Certificate set out in the VAT Implementing Regulation, and (v) conclusions on the implementation of the VAT E-Commerce Rules.