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

  Council Directive 2003/123/ECof 22 December 2003amending Directive 90/435/EEC on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member StatesTHE COUNCIL OF THE EUROPEAN UNION,Having regard to the Treaty establishing the European Community, and in particular Article 94 thereof,Having regard to the proposal from the Commission,Having regard to the opinion of the European Parliament(1),Having regard to the opinion of the European Economic and

  32003L0123

  1 provisions

  This directive amends the parent-subsidiary tax rules and requires Member States to implement the changes by 1 January 2005.

  Directive Open & Chat

• European Union

  COMMISSION IMPLEMENTING REGULATION (EU) 2025/835

  32025R0835

  6 provisions

  This text describes an EU Commission expiry review on biodiesel imports from Argentina and the countervailing-duty measures tied to that review.

  In force Open & Chat

• European Union

  COUNCIL IMPLEMENTING DECISION (EU) 2020/1105

  32020D1105

  1 provisions

  Italy must send the Commission a report by 30 September 2021 on VAT refunds, the refund procedure’s average duration, and the effectiveness of the special anti-fraud measures.

  Decision Open & Chat

• European Union

  Council Directive 2003/48/ECof 3 June 2003on taxation of savings income in the form of interest paymentsTHE COUNCIL OF THE EUROPEAN UNION,Having regard to the Treaty establishing the European Community, and in particular Article 94 thereof,Having regard to the proposal from the Commission(1),Having regard to the opinion of the European Parliament(2),Having regard to the opinion of the European Economic and Social Committee(3),Whereas:(1) Articles 56 to 60 of the Treaty guarantee the free movemen

  32003L0048

  1 provisions

  This Directive sets rules for taxing cross-border savings interest, including identity checks, information reporting, and, during a transitional period for some Member States, withholding tax.

  Directive Open & Chat

• European Union

  E2006C0412

  E2006C0412

  1 provisions

  This text describes a Norwegian tax refund scheme for seafarers and ship-owners, funded through annual budget decisions and capped so refunds do not exceed the taxes and social security contributions paid.

  In force Open & Chat

• European Union

  COMMISSION DECISION (EU) 2022/1978

  32022D1978

  1 provisions

  The Commission decided that Belgium may implement the video-game tax shelter aid scheme because it is compatible with the internal market.

  In force Open & Chat

• European Union

  COMMISSION REGULATION (EU) No 1255/2012

  32012R1255

  5 provisions

  This regulation updates IFRS-related accounting rules and sets application dates for companies.

  Regulation Open & Chat

• European Union

  Council Directive 2002/38/ECof 7 May 2002amending and amending temporarily Directive 77/388/EEC as regards the value added tax arrangements applicable to radio and television broadcasting services and certain electronically supplied servicesTHE COUNCIL OF THE EUROPEAN UNION,Having regard to the Treaty establishing the European Community, and in particular Article 93 thereof,Having regard to the proposal from the Commission(1),Having regard to the opinion of the European Parliament(2),Having rega

  32002L0038

  1 provisions

  This Directive changes VAT rules for radio/TV broadcasting and electronically supplied services, and creates a special VAT scheme for non-established suppliers of electronic services to non-taxable persons.

  Directive 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,

  32013D0677

  1 provisions

  Luxembourg is authorised to exempt VAT for taxable persons with annual turnover up to EUR 25,000.

  Directive Open & Chat

• European Union

  COUNCIL DECISION (EU) 2024/1489

  32024D1489

  1 provisions

  The Commission is authorised to open negotiations to amend the financial account information agreements, and must do so under the negotiating directives and in consultation with the designated special committee.

  In force Open & Chat

• European Union

  COMMISSION REGULATION (EC) No 194/2009

  32009R0194

  3 provisions

  Illinois sales tax rules give special treatment to biodiesel and biodiesel blends, including reduced or no ROT liability depending on blend percentage.

  Regulation Open & Chat

• European Union

  Directive 90/434/EEC(3)introduced common rules applicable to business restructuring which are neutral from the point of view of competition.

  32005L0019

  1 provisions

  This Directive requires Member States to apply its tax-neutral merger/division rules to specified cross-border company reorganisations, including SE and SCE registered office transfers.

  Directive Open & Chat

• European Union

  COUNCIL DIRECTIVE (EU) 2017/952

  32017L0952

  1 provisions

  This directive amends EU anti-tax-avoidance rules on hybrid mismatches and requires Member States to implement and apply the new measures.

  In force Open & Chat

• European Union

  COMMISSION IMPLEMENTING REGULATION (EU) 2021/2287

  32021R2287

  10 provisions

  The text says planning instruments set binding objectives that governments and authorities must follow and monitor.

  In force Open & Chat

• European Union

  COMMISSION DECISION (EU) 2015/1827

  32015D1827

  5 provisions

  This decision examines State-aid issues around Piraeus Container Terminal’s concession, including tax exemptions and other fiscal measures linked to the project.

  In force Open & Chat

• European Union

  Council Directive 90/434/EEC of 23 July 1990 on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office, of an SE or SCE, between Member States(3)has been substantially amended several times(4). In the interests of clarity and rationality the said Directive should be codified.

  32009L0133

  1 provisions

  This Directive sets EU rules for tax treatment of cross-border mergers, divisions, transfers of assets, share exchanges, and SE/SCE registered-office transfers.

  In force Open & Chat

• European Union

  COMMISSION DECISION (EU) 2021/1757

  32021D1757

  3 provisions

  The decision says Port System Authorities in Italy are exempt from corporate income tax, but it also describes that they must not carry out port operations or certain technical-nautical services directly or through investee companies.

  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,

  32013D0055

  1 provisions

  Latvia may continue the VAT derogation for timber transactions until 31 December 2015, and if it seeks another extension beyond 2015 it must submit a report and extension request to the Commission by 31 March 2015.

  In force Open & Chat

• European Union

  REGULATION (EU) 2023/734 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL

  32023R0734

  5 provisions

  This Regulation amends EU national accounts rules, gives the Commission power to grant temporary derogations to Member States in some cases, sets a request deadline for those derogations, and requires a Commission progress report.

  In force Open & Chat

• European Union

  Council Regulation (EC) No 74/2004 of 13 January 2004 imposing a definitive countervailing duty on imports of cotton-type bedlinen originating in IndiaOfficial Journal L 012 , 17/01/2004 P. 0001 - 0029

  32004R0074

  3 provisions

  This segment explains an EU countervailing-duty investigation into cotton-type bedlinen from India and describes how several Indian export schemes work.

  Regulation Open & Chat