Esheria Regulatory Atlas
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
32014D0851
1 provisions
The EU Commission authorises Sweden to use fixed percentage estimates when calculating the VAT own resources base for certain transaction categories.
European Union
32018D0884
3 provisions
The scheme taxed groundwater extraction permits, with full tax on public utilities, a one-third tax for some private extractors, and an exemption for permits up to 6,000 m3 per year.
European Union
32007L0075
1 provisions
This Directive amends EU VAT rules to extend certain temporary reduced-rate and exemption arrangements, and requires Member States to send their national implementing text to the Commission.
European Union
32025L0872
2 provisions
Member States must set up rules for filing and automatic exchange of Top-up tax information returns, including a standard template, deadlines, corrections, and penalties.
European Union
32003R1725
27 provisions
This provision adopts the listed international accounting standards and says they apply to general purpose financial statements under IAS, with key rules on fair presentation, going concern, accrual accounting, comparative information, and timely issuance.
European Union
32023R1803
70 provisions
Companies may opt out of the IFRS 17 paragraph 22 requirement for certain contract groups, but must disclose that choice in the notes. The Commission must review that option by 31 December 2027.
European Union
32025D0317
6 provisions
This decision discusses Germany’s special tax rules for public casino operators, including tax exemptions and reductions, and the equalization tax in Hamburg.
European Union
32022L2523
5 provisions
This Directive sets common rules for a 15% global minimum tax on large multinational and large domestic groups, with top-up tax rules and some exclusions.
European Union
32024D2674
1 provisions
The Commission closes the State aid procedure because the measure has become without object after Hungary retroactively repealed the advertisement tax.
European Union
32017D0329
2 provisions
The Commission decided that Hungary’s advertisement tax scheme was unlawful state aid and ordered Hungary to recover the aid or replace the scheme with one that complies with state-aid rules.
European Union
32016D2326
6 provisions
This part explains the investigation background, the contested Luxembourg tax ruling for FFT, and the transfer-pricing rules and guidance used to support it.
European Union
E2002C0149
2 provisions
This decision examines Norwegian environmental tax exemptions and whether they could amount to state aid under EEA rules.
European Union
52020DP0159
1 provisions
The European Parliament decides to set up a subcommittee on tax matters under the Committee on Economic and Monetary Affairs.
European Union
52015DP0420
1 provisions
The European Parliament sets up the TAXE 2 special committee, gives it investigative and follow-up powers on tax rulings and harmful tax practices, and sets its term at 6 months.
European Union
32010D0473
3 provisions
This text describes an EU Commission decision about Spanish support measures for agricultural cooperatives linked to higher fuel prices and the later court annulment of part of an earlier decision.
European Union
32019D1116
5 provisions
This provision describes Malta’s tonnage tax scheme for shipping organisations, including when shipping income can be exempt from income tax, the need to keep separate accounts, the flag-link conditions for certain ships, and specific exemptions from other taxes and duties.
European Union
32016L0881
1 provisions
Member States must require certain multinational groups to file country-by-country reports, and tax authorities must exchange those reports with other affected Member States.
European Union
32022R2553
49 provisions
Issuers must tag specified figures and disclosures in IFRS consolidated financial statements and related annual reports using the updated taxonomy, with mandatory application for financial years beginning on or after 1 January 2023 and optional early application for earlier years.
European Union
32023R2468
1 provisions
Companies applying IAS 12 as amended must make specific Pillar Two tax disclosures, and must not recognise or disclose deferred tax assets and liabilities related to Pillar Two income taxes.
European Union
32022R1392
1 provisions
This regulation amends IAS 12 and IFRS 1, and companies must apply the amendments from the start of their first financial year beginning on or after 1 January 2023.