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
32013R0215
9 provisions
This regulation concerns an anti-subsidy investigation and countervailing duty on certain organic coated steel products from China, with some product exclusions.
European Union
32016D2391
2 provisions
Spanish professional sport clubs had to convert into sport limited companies, but clubs with a positive balance in the preceding 4–5 years were exempt and could stay as clubs. The text also says non-profit clubs paid 25% corporate tax on commercial income instead of the general 30%.
European Union
32025D2404
2 provisions
This decision describes the Commission’s investigation into Luxembourg’s tax ruling for FFT and the related information requests.
European Union
32021L2101
2 provisions
The Directive requires certain large undertakings, subsidiaries, and branches to publish and make accessible an income tax information report when revenue thresholds and other conditions are met.
European Union
32013R0549
43 provisions
This regulation sets common ESA 2010 accounting rules and deadlines for Member States to send national accounts data to the Commission (Eurostat). It also gives the Commission powers to adopt delegated and implementing acts, and allows temporary derogations for Member States needing major statistical-system adaptations
European Union
32021D0786
1 provisions
Croatia is authorised to exempt gas oil used for humanitarian demining machinery from taxation, but only for accredited special-purpose machines designed for clearing mined areas.
European Union
32014D0849
1 provisions
The Commission amends a prior decision for Germany by deleting wording about calculating tax not collected under graduated tax relief.
European Union
52015DP0039
1 provisions
The European Parliament decides to set up a special committee on tax rulings and related measures, gives it specific investigative powers, sets its membership at 45, and limits its term to 6 months from adoption.
European Union
32020D1792
1 provisions
The Spanish authorities are authorised to give total exemptions or partial reductions in the Canary Islands AIEM tax for listed locally produced products, subject to conditions and caps.
European Union
32022D1414
4 provisions
This segment describes the ZFM aid scheme, including tax reductions and tax exemptions for qualifying companies, and the Commission’s investigation into whether Portugal applied the scheme correctly.
European Union
32016D0154
4 provisions
This segment describes the Commission’s state-aid case about EDF’s 1997 balance-sheet reclassification and the related corporation-tax treatment.
European Union
E2017C0003
6 provisions
The decision amends the State aid rules by adding new Guidelines, and says the English version is the only authentic version.
European Union
32021R0847
2 provisions
This provision sets up the Fiscalis programme for EU tax cooperation, gives the Commission and Member States joint responsibilities for EU tax systems, and sets reporting, funding, and delegated/implementing powers.
European Union
32008L0092
1 provisions
Member States must ensure gas and electricity suppliers report industrial-end-user price data to Eurostat, and Eurostat must publish the prices while protecting confidential data.
European Union
32010D0583
1 provisions
Romania is authorised until 31 December 2013 to make the recipient liable for VAT on certain supplies.
European Union
32011L0096
1 provisions
This Directive sets rules for when Member States must apply relief for cross-border parent-subsidiary profit distributions, including withholding-tax exemption and transposition duties.
European Union
32015D0667
1 provisions
France must amend the tonnage tax scheme rules and notify the Commission; new entrants must have at least 25% of their fleet under a Member State or EEA flag and keep or increase that share.
European Union
32015D1401
1 provisions
Italy is authorised to require special VAT payment and invoice wording for supplies to public authorities, and must notify the Commission and report on VAT refunds within 18 months after the measures start.
European Union
32025D0062
3 provisions
This Commission decision reviews Sweden’s tax exemption schemes for biogas and bio-propane, including monitoring, eligibility checks, and concerns about overcompensation.
European Union
32023D2408
4 provisions
This decision sets the EU position for committee action, requires the Commission and the United Kingdom to provide and report on specified VAT-cooperation IT services, and sets payment obligations for the UK’s contribution.