Are you looking for EU law content on this topic? This topic is part of the the EU law service. Here you can find a list of the most recent legal updates about Taxation, as well as any related legislation trackers. For other know-how resources produced by the UK Practice Areas, including practice notes and standard documents, please visit the Tax practice area.
Excise duties: European Commission adopts Inception Impact Assessment on possible revision of Council Directive 2008/118/EC
The European Commission, on 20 March 2017, published an Inception Impact Assessment, General arrangements for excise duty – harmonisation and simplification.
Road charging: European Parliament adopts non-legislative Resolution on European Commission approval of German road charging scheme
On 15 March 2017, the European Parliament plenary session adopted a non-legislative Resolution on the European Commission's approval of Germany's revised plan to introduce a road toll.
Reduced VAT rate for books on CD-ROM but not books supplied electronically compliant with EU law (ECJ)
The ECJ has held, on referral from Poland, that the application of a reduced rate of VAT for books under Point 6 of Annex III to Directive 2006/112 to digital publications that constituted physical me ...
Different limitation periods for overpaid output tax and deduction of input tax claims EU law compliant (Advocate General)
The Advocate General has opined that it is permissible under EU law for national limitation periods for claiming overpaid output tax to vary from those applicable to input tax claims. (Compass Contrac ...
Corporate Tax Reform Package: Council adopts general approach on proposal for Council Directive on hybrid mismatches with third countries
On 21 February 2017, the Economic and Financial Affairs Council adopted a general approach on the European Commission proposal for a Council Directive amending Directive (EU) 2016/1164 as regards hybr ...
EU VAT cultural services exemption not directly effective (ECJ)
The ECJ has confirmed that the EU VAT exemption for cultural services is not sufficiently precise to be of direct effect (HMRC v British Film Institute (Case C592/15)).
Base erosion and profit shifting: Council Presidency roadmap on future work published in Council Register
A Council Presidency roadmap, dated 6 February 2017, on future work in the area of Base Erosion and Profit Shifting (BEPS) was published in the Council Register. It intends to set out how the Maltese ...
Anti-fraud policy: Council reaches political agreement on draft Directive on fight against fraud to EU's financial interests by means of criminal law
On 7 February 2017, the General affairs Council reached political agreement on the European Commission proposal for a Directive on the fight against fraud to the EU's financial interests by means of c ...
Member states may take both administrative and criminal action for same failure to pay VAT (Advocate General)
Advocate General Campos Sánchez-Bordona has handed down an opinion that the EU principle of ne bis in idem (that a taxpayer cannot face criminal and administrative sanctions for the same offence in th ...
Tax rulings: Council Directive (EU) 2015/2376 enters into application
Council Directive (EU) 2015/2376 of 8 December 2015 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation started to apply on 1 January 2017.
VAT: European Commission proposal for Council Directive on temporary application of generalised reverse charge mechanism in relation to supplies of goods and services
The European Commission, on 21 December 2016, adopted a proposal for a Council Directive amending Directive 2006/112/EC on the common system of value added tax as regards the temporary application of ...
Advocate General opines on whether CGT charge on trust migration is against EU freedom principles
The capital gains tax exit charge on the migration of a trust under section 80 of the Taxation of Chargeable Gains Act 1992, although it restricts freedom of establishment, is justified as preserving ...
Article 63 confers independent rights on FID receiving shareholders (Advocate General)
The Advocate General has opined that the right of free movement of capital (article 63, Treaty on the Functioning of the European Union) confers rights on shareholders that are independent of the righ ...
Fairer taxation: Council Directive (EU) 2016/2258 as regards access to anti-money-laundering information by tax authorities published in Official Journal
On 16 December 2016, Council Directive (EU) 2016/2258 of 6 December 2016 amending Directive 2011/16/EU as regards access to anti-money-laundering information by tax authorities was published in the Of ...
VAT: European Commission launches three consultations on possible reforms
The European Commission, on 20 December 2016, launched three public consultations, relating to the reform of VAT rates, the special VAT scheme for SMEs, and the definitive VAT system for B2B intra-EU ...
VAT Digital Single Market Package: European Commission adopts package of legislative measures on modernising VAT for cross-border B2C e-commerce
On 1 December 2016, the European Commission adopted a package of legislative measures which aim to introduce a new VAT approach for e-commerce.
Cross-border recovery of tax claims: European Commission launches public consultation on mutual assistance between member states
The European Commission, on 30 November 2016, launched a public consultation on the functioning of mutual assistance between EU member states for the recovery of taxes.
Fairer taxation: Council formally adopts Directive granting access for tax authorities to information held by authorities responsible for the prevention of money laundering
On 6 December 2016, the Economic and Financial Affairs Council formally adopted a Council Directive granting access for tax authorities to information held by authorities responsible for the preventio ...
Action Plan on VAT: European Commission adopts Resolution on VAT system and VAT fraud
The European Parliament adopted a Resolution on towards a definitive VAT system and fighting VAT fraud on 24 November 2016.
Fairer taxation: European Parliament adopts Opinion on draft Council Directive granting access for tax authorities to information held by authorities responsible for the prevention of money laundering
On 22 November 2016, the European Parliament adopted its Opinion on the proposal for a Council Directive amending Council Directive 2011/16/EU of 15 February 2011 on administrative co-operation in the ...
Cross-border recovery of tax claims: European Commission evaluates arrangements concerning mutual assistance
On 17 November 2016, the European Commission adopted an evaluation and fitness Roadmap which aims to assess whether and to what extent Council Directive 2010/24/EU of 16 March 2010 concerning mutual a ...
Single Market Strategy: Council Presidency publishes discussion paper on Single Market Strategy of October 2015
On 11 November 2016, the Council Presidency published a discussion paper on the Single Market Strategy which was proposed by the European Commission on 28 October 2015.
Manufactured tobacco: European Commission launches consultation on possible revision of Council Directive 2011/64/EU
The European Commission, on 17 November 2016, launched a public consultation on a possible revision of Council Directive 2011/64/EU on the structure and rates of excise duties applied to manufactured ...
Administrative co-operation: European Commission Implementing Regulation on standard forms and linguistic arrangements published in Official Journal
On 10 November 2016, European Commission Implementing Regulation (EU) 2016/1963 of 9 November 2016 amending Implementing Regulation (EU) 2015/2378 as regards standard forms and linguistic arrangements ...
Tax avoidance and evasion: European Commission launches public consultation on disincentives for advisors and intermediaries for potentially aggressive tax planning schemes
On 10 November 2016, the European Commission launched a public consultation on disincentives for advisors and intermediaries for potentially aggressive tax planning schemes. The aim of this consultati ...
Related legislation trackers
- Anti-Tax Avoidance Package: anti-avoidance: legislation tracker
- Anti-Tax Avoidance Package: country-by-country tax reporting: legislation tracker
- Anti-Tax Avoidance Package: legislation trackers
- BEPS tracker
- Common Consolidated Corporate Tax Base (CCCTB) Directive: legislation tracker
- Corporate Tax Reform Package: Common Consolidated Corporate Tax Base: legislation tracker
- Corporate Tax Reform Package: Common Corporate Tax Base: legislation tracker
- Corporate Tax Reform Package: Double Taxation Dispute Resolution: legislation tracker
- Corporate Tax Reform Package: hybrid mismatches: legislation tracker
- Corporate Tax Reform Package: legislation trackers
- Corporate tax transparency: legislation tracker
- Digital Single Market Strategy: VAT obligations: legislation tracker
- Digital Single Market Strategy: VAT rates: legislation tracker
- Financial Transaction Tax Directive: legislation tracker
Key ongoing EU legislative initiatives
A practice note presenting a selection of key ongoing EU legislative initiatives in this topic area that are currently going through the legislative procedure.