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
32025R0019
50 provisions
This regulation updates the EU electronic reporting taxonomy and requires issuers to tag specified IFRS consolidated financial statement information in Inline XBRL format.
European Union
32026R0283
60 provisions
This provision updates the IFRS electronic reporting format rules and requires issuers to mark up and validate specified disclosures and XBRL data for annual financial reports.
European Union
32018D0859
14 provisions
This decision records the Commission’s state-aid investigation into Amazon’s Luxembourg tax ruling and the related facts about Amazon’s European structure and transfer-pricing arrangement.
European Union
32025R1325
4 provisions
This Regulation adds a rule that the computerised format used for the mandatory automatic exchange of information must comply with Annex XVII.
European Union
32025L0050
3 provisions
The Directive sets rules for digital tax residence certificates and for relieving excess withholding tax on certain dividends and, where applicable, interest.
European Union
32016L1164
2 provisions
This Directive sets EU-wide anti-tax-avoidance rules for taxpayers subject to corporate tax, including limits on interest deductions, exit tax rules, a general anti-abuse rule, controlled foreign company rules, and hybrid mismatch rules.
European Union
32024D2467
9 provisions
The decision describes how the Consortium’s borrowing and related transactions must be approved by the Danish National Bank and the Swedish National Debt Office.
European Union
32007D0394
1 provisions
This Decision updates the EU gas and electricity price reporting methodology for industrial end-users and sets reporting and data-compilation rules for Member States.
European Union
32017D0502
7 provisions
This part describes the Commission decision, the SMBV advance pricing agreement, and the transfer-pricing analysis behind it.
European Union
32016D0634
2 provisions
The decision says Dutch public undertakings were generally exempt from corporate tax, while private undertakings were taxed, and that later amendments still kept some exemptions for certain seaports and some teaching or research entities.
European Union
32017D2115
3 provisions
The decision says the Belgian ports carried on at least some economic activities and that their corporate tax exemption gave them an advantage under State aid rules.
European Union
32022R0352
48 provisions
This Regulation updates the IFRS taxonomy for annual financial reports, applies from 1 January 2022, and can be used early for reports for financial years beginning before that date.
European Union
32017D1283
10 provisions
This decision concerns Apple-related Irish tax rulings that endorsed profit-allocation methods for ASI and AOE branches.
European Union
32010D0099
1 provisions
Lithuania is authorised to keep using a VAT derogation that lets it treat the recipient as the person liable for VAT in certain cases.
European Union
32016D1699
4 provisions
This decision describes Belgium’s excess profit exemption scheme and says the Commission initiated Article 108(2) proceedings about it.
European Union
32024R2952
1 provisions
Undertakings must use the required report template and electronic formats for income tax information reports, including XHTML and Inline XBRL, and must not include executable code.
European Union
32025D2405
2 provisions
The Commission decided that Luxembourg’s 2003 tax ruling for Amazon was not State aid under Article 107(1) TFEU.
European Union
32017R2169
1 provisions
Member States must send gas and electricity price statistics electronically in the format set by the Commission, using Eurostat’s single entry point.
European Union
32017R1989
1 provisions
Companies must apply the IAS 12 amendments by the start of their first financial year beginning on or after 1 January 2017; earlier application is allowed.
European Union
32016D1846
1 provisions
The Decision says Hungary must cancel outstanding aid payments, implement the Decision within 4 months, and report compliance measures to the Commission; it also describes a tobacco-sector health contribution tax with progressive rates and an investment-based tax reduction.