Esheria Regulatory Atlas

Tax law in European Union

Tax administration, corporate taxation, duties, reporting, and statutory liabilities. These records come from release legal-2026.07.26-907 and link directly to stored legal text.

5,279 matching statutes

• European Union

  COMMISSION DECISION (EU) 2018/160

  32018D0160

  2 provisions

  The decision orders Poland to cancel outstanding aid payments, implement the decision within four months, and report to the Commission on the steps taken.

  In force Open & Chat

• European Union

  COMMISSION DELEGATED REGULATION (EU) 2020/1989

  32020R1989

  39 provisions

  This provision updates the ESEF taxonomy and says the regulation starts applying from 1 January 2021, with an early-use option for the 2020 financial year.

  In force Open & Chat

• European Union

  COUNCIL DECISION (Euratom) 2023/226

  32023D0226

  1 provisions

  The Decision extends HKG’s tax exemptions and requires the Commission to have access to relevant information and control how it is communicated.

  In force Open & Chat

• European Union

  Article 3(3) of the 2005 Act of Accession provides that Bulgaria and Romania accede to the conventions and protocols concluded between the Member States listed in Annex I to the 2005 Act of Accession. That Annex, as supplemented by Council Decision 2008/493/EC of 23 June 2008(5)amending Annex I to the Act of Accession of Bulgaria and Romania, includes the Arbitration Convention, the Protocol signed on 25 May 1999, the Convention of 21 December 1995 and the Convention of 8 December 2004. They are

  32008D0492

  1 provisions

  Bulgaria and Romania accede to the listed conventions and protocols, and the Decision and those instruments take effect in relation to them on 1 July 2008.

  In force Open & Chat

• European Union

  DECISION (EU) 2016/1021 OF THE EUROPEAN PARLIAMENT

  32016D1021

  1 provisions

  This decision sets up a Committee of Inquiry on money laundering, tax avoidance, and tax evasion, gives it investigative powers, requires a final report within 12 months, and instructs publication of the decision.

  Decision Open & Chat

• European Union

  COUNCIL IMPLEMENTING DECISION (EU) 2024/3207

  32024D3207

  1 provisions

  This Decision extends Latvia’s authorisation to use a reverse-charge VAT special measure for timber transactions until 31 December 2026, and it takes effect when notified.

  In force Open & Chat

• European Union

  Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax(1), and in particular Article 395(1) thereof,

  32012D0085

  1 provisions

  Spain and France are authorised to treat the underground electricity interconnection as split 50/50 between their territories for VAT purposes for goods and services, intra-Community acquisitions, and importations needed for construction.

  In force Open & Chat

• European Union

  COUNCIL IMPLEMENTING DECISION (EU) 2022/2542

  32022D2542

  1 provisions

  This decision changes an earlier VAT measure for the Netherlands so that it applies from 1 January 2020 until 31 December 2024, and it takes effect on notification.

  In force Open & Chat

• European Union

  Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax(1)(the VAT Directive), and in particular Article 395(1) thereof,

  32014D0796

  1 provisions

  Latvia is authorised to exempt certain taxable persons from VAT if their annual turnover is no more than EUR 50,000.

  Directive Open & Chat

• European Union

  COUNCIL IMPLEMENTING DECISION (EU) 2015/2348

  32015D2348

  1 provisions

  This decision extends Belgium’s authorised VAT exemption measure by replacing the end date with 31 December 2018.

  In force Open & Chat

• European Union

  COUNCIL IMPLEMENTING DECISION (EU) 2016/1988

  32016D1988

  1 provisions

  The Decision lets Italy keep applying the VAT derogation for a limited time, until the earlier of a new amending directive or 31 December 2019.

  In force Open & Chat

• European Union

  Having regard to Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax(1), and in particular the second indent of Article 6(3) thereof,

  32014D0852

  1 provisions

  The Commission authorises Slovakia to use 0.16% of the intermediate base for calculating the VAT own resources base for certain passenger-transport transactions, for 1 January 2014 to 31 December 2020.

  In force Open & Chat

• European Union

  Having regard to Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax(1), and in particular Article 13 thereof,

  32012D0822

  1 provisions

  The Commission Decision deletes two provisions of Decision 90/179/Euratom, EEC and is addressed to Germany.

  In force Open & Chat

• European Union

  COUNCIL IMPLEMENTING DECISION (EU) 2024/2680

  32024D2680

  1 provisions

  This Decision extends Germany’s special VAT measure for emission allowances until 31 December 2026 and requires any further extension request to be sent to the Commission by 31 March 2026 with an accompanying report.

  In force Open & Chat

• European Union

  (5)Initially published inOJ L 231, 3.9.1994, and in the EEA Supplement thereto No 32 on the same date, last amended by College Decision No 41/04/COL of 17.3.2004, not yet published.

  E2004C0062

  2 provisions

  This decision updates the EFTA maritime transport state aid guidelines and sets conditions under which aid may be approved, including flag links, EEA registration, employment support, and short sea shipping aid.

  Decision Open & Chat

• European Union

  COUNCIL DECISION (EU) 2022/1311

  32022D1311

  1 provisions

  The Commission is authorised to open negotiations with Norway to amend the VAT cooperation agreement.

  In force Open & Chat

• European Union

  COMMISSION REGULATION (EC) No 1126/2008

  32008R1126

  40 provisions

  This Regulation adopts the listed international accounting standards in the Annex, repeals Regulation (EC) No 1725/2003, and takes effect on the third day after publication.

  Regulation Open & Chat

• European Union

  COUNCIL IMPLEMENTING DECISION (EU) 2016/1982

  32016D1982

  1 provisions

  Italy must submit any request to extend the VAT derogation measures to the Commission by 1 April 2019, and the request must include a report reviewing the percentage restriction on the right to deduct VAT for certain motorised road vehicles. The Decision applies from 1 January 2017 and expires on 31 December 2019.

  In force Open & Chat

• European Union

  COUNCIL IMPLEMENTING DECISION (EU) 2015/2089

  32015D2089

  1 provisions

  This Decision extends Slovenia’s VAT derogation so taxable persons with annual turnover up to EUR 50,000 may continue to be exempted until 31 December 2018.

  Decision Open & Chat

• European Union

  Having regard to Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax(1), and in particular the second indent of Article 6(3) thereof,

  32014D0840

  1 provisions

  Belgium is authorised to use 0.21% of the intermediate base to calculate the VAT own resources base for certain VAT transactions, for a limited period.

  In force Open & Chat