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 IMPLEMENTING REGULATION (EU) 2017/969

  32017R0969

  9 provisions

  This regulation imposes definitive countervailing duties on certain hot-rolled flat steel imports from China and defines excluded product types.

  Regulation Open & Chat

• European Union

  COMMISSION IMPLEMENTING REGULATION (EU) 2015/1519

  32015R1519

  3 provisions

  This regulation imposes definitive countervailing duties on biodiesel imported from the United States.

  Regulation Open & Chat

• European Union

  European Parliament decision of 8 June 2016 on setting up a Committee of Inquiry to investigate alleged contraventions and maladministration in the application of Union law in relation to money laundering, tax avoidance and tax evasion, its powers, numerical strength and term of office (2016/2726(RSO))

  52016DP0253

  1 provisions

  This decision sets up a Committee of Inquiry, gives it a 12-month reporting deadline, fixes its size at 65 members, and instructs the President to arrange publication.

  Decision Open & Chat

• European Union

  COMMISSION REGULATION (EC) No 2236/2004

  32004R2236

  9 provisions

  This Regulation amends the accounting standards annex and requires entities to apply IFRS for business combinations, including the purchase method, goodwill recognition, and specified disclosures.

  Regulation Open & Chat

• European Union

  COMMISSION IMPLEMENTING REGULATION (EU) 2020/776

  32020R0776

  16 provisions

  This part says the Commission opened an anti-subsidy investigation on certain glass fibre fabrics from China and Egypt and later made those imports subject to registration.

  In force Open & Chat

• European Union

  terminating the anti-subsidy proceeding concerning imports of bioethanol originating in the United States of America and terminating the registration of such imports imposed by Regulation (EU) No 771/2012

  32012D0825

  2 provisions

  This segment says the Commission ended the anti-subsidy case on US bioethanol and ended the related import registration, and it describes several US subsidy schemes examined in the case.

  In force Open & Chat

• European Union

  COUNCIL DECISION (EU) 2025/2394

  32025D2394

  1 provisions

  This Council Decision approves the Amending Protocol and related joint declarations on behalf of the Union, and it takes effect on the date it is adopted.

  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,

  32012D0624

  1 provisions

  Hungary is authorised to shift VAT liability to the buyer for specified agricultural goods, and must add control/reporting measures and notify the Commission.

  Directive Open & Chat

• European Union

  The temporary value added tax arrangements of Directive 77/388/EEC(1)applicable for radio and television broadcasting services and certain electronically supplied services were extended until 31 December 2006 by Council Directive 2006/58/EC of 27 June 2006 amending Council Directive 2002/38/EC as regards the period of application of the value added tax arrangements applicable to radio and television broadcasting services and certain electronically supplied services(2).

  32006L0138

  1 provisions

  This Directive amends EU VAT rules and requires Member States to implement the necessary national measures from 1 January 2007.

  In force Open & Chat

• European Union

  COUNCIL IMPLEMENTING DECISION (EU) 2024/2885

  32024D2885

  1 provisions

  Germany must send any extension request for the special VAT measure to the Commission by 31 March 2027, and include a report with a review of the apportionment rate.

  In force Open & Chat

• European Union

  COUNCIL IMPLEMENTING DECISION (EU) 2017/784

  32017D0784

  1 provisions

  Italy is authorised to require a blocked VAT payment mechanism for certain supplies and to require a special invoice remark, and it must notify the Commission and report on VAT refunds and anti-evasion effects.

  Decision Open & Chat

• European Union

  COMMISSION DECISION (EU) 2018/117

  32018D0117

  3 provisions

  Airlines must pay the Air Travel Tax for each passenger departure from an airport in Ireland, but transit and transfer passengers are excluded from the definition of passenger.

  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,

  32012D0704

  1 provisions

  This Decision extends Lithuania’s VAT derogation for a limited period and sets a deadline for any further extension request.

  Directive Open & Chat

• European Union

  authorising the Republic of Poland to introduce a special measure derogating from Article 26(1)(a) and Article 168 of Directive 2006/112/EC on the common system of value added tax

  32010D0581

  1 provisions

  The Council authorises Poland to limit VAT deductions for certain non-passenger motor vehicles to 60%, capped at PLN 6,000, and to treat certain private use of those vehicles as not a taxable service.

  Directive Open & Chat

• European Union

  COUNCIL IMPLEMENTING DECISION (EU) 2023/1552

  32023D1552

  1 provisions

  The decision extends Italy’s authorisation for the VAT special measure until 30 June 2026 and requires Italy to send a report to the Commission by September 2024. It also gives affected taxable persons a priority right to receive VAT credits for transactions under the special measure.

  Decision Open & Chat

• European Union

  Council Directive 2003/49/ECof 3 June 2003on a common system of taxation applicable to interest and royalty payments made between associated companies 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(1),Having regard to the opinion of the European Parliament(2),Having regard to the opinion of the European Economic and Social Committee(

  32003L0049

  1 provisions

  This Directive exempts qualifying cross-border interest and royalty payments from source-State taxes, subject to ownership, company, and anti-abuse conditions, with special transitional tax caps for Greece, Portugal, and Spain.

  In force Open & Chat

• European Union

  COUNCIL DECISION (CFSP) 2025/394

  32025D0394

  11 provisions

  This provision adds and tightens EU restrictive measures on Russia-related transactions, goods, services, transport, media, and financial activity, with some authorisations and derogations for specific purposes.

  In force Open & Chat

• European Union

  COMMISSION IMPLEMENTING REGULATION (EU) 2024/1866

  32024R1866

  19 provisions

  The Commission started an anti-subsidy investigation into BEVs from China and used sampling, confidentiality, and registration measures during the case.

  In force Open & Chat

• European Union

  DECISION (EU) 2017/1400 OF THE EUROPEAN PARLIAMENT

  32017D1400

  1 provisions

  The European Parliament extended the Committee of Inquiry’s term of office by 3 months.

  In force Open & Chat

• European Union

  COUNCIL REGULATION (EU) 2024/1745

  32024R1745

  15 provisions

  This regulation amends EU Russia sanctions, including the aircraft flight ban, information requests for non-scheduled flights, and port/lock access restrictions for Russian-flag vessels.

  In force Open & Chat