• Kolinsen. Excise duty payable in state of arrival when goods missing under duty suspension. General Court (comments by Giorgio Emanuele Degani) 
  Judgment of the General Court in the case Kolinsen. Article 10(2) of Council Directive 2008/118/EC must be interpreted as applying to a situation in which excise goods moving under a duty suspension arrangement have not arrived in their entirety at their destination and the missing quantity of goods... 
• Commission defends harmonised tobacco excise proposal as proportionate and health-oriented (comments by Giorgio Emanuele Degani) 
  This article examines the European Commission’s 2025 proposal to recast the EU Tobacco Taxation Directive, analysing its legal foundations, policy objectives, and practical consequences for operators within and outside the Union. Building on Article 113 TFEU and replacing Directive 2011/64/EU, the...  
• Second evaluation DAC. Commission confirms effectiveness of DAC in strengthening tax compliance (comments by the Editorial Board) 
  The Commission’s evaluation of the Directive on Administrative Cooperation (DAC) for 2018–2023 finds that the system has become a central pillar of cross-border tax enforcement in the EU. Member States, now exchanges very large volumes of information, especially under the provisions dealing... 
• Commission Staff Working Document on second evaluation DAC (comments by the Editorial Board) 
  On 19 November 2025, the European Commission published its second evaluation of Council Directive 2011/16/EU (DAC), covering 2018-2023. The accompanying Staff Working Document (SWD), based on external research, confirms that DAC provides a robust and flexible legal... 
• Familienstiftung. National tax rules on family foundations may differentiate between domestic and foreign entities under proportionality principle. Court of Justice (comments by Vassilis Dafnomilis) 
  Judgment of the Court of Justice in the case Familienstiftung. Article 40 of the Agreement on the European Economic Area must be interpreted as not precluding national legislation which provides that, for the purposes of the taxation of a transfer of assets to a family foundation, the relationship... 
• Zlakov. Lawyer’s free representation qualifies as a taxable service when costs are recoverable from the opposing party. Court of Justice (comments by Giorgio Beretta) 
  Judgment of the Court of Justice in the case Zlakov. Article 2(1)(c) of Council Directive 2006/112/EC must be interpreted as meaning that the representation of a party in court by a lawyer constitutes a supply of services for consideration within the meaning of that provision, in circumstances where that...
• Attal and Associés. Notary fees based on total estate value across Member States do not breach EU capital movement rules. Court of Justice (comments by Edwin Thomas) 
  Judgement of the Court of Justice in the case Attal and Associés. Article 63(1) TFEU must be interpreted as not precluding legislation of a Member State under which the fees of a notary whose services an heir is required to use, in certain circumstances, to draw up the declaration of... 
• Gondert v. Germany. Violation right to fair trial by not providing adequate reasoning for refusing applicants request for a preliminary ruling. European Court of Human Rights (comments by Edwin Thomas) 
  Judgment of the European Court of Human Rights in the case Gondert v Germany. The European Court of Human Rights held that the German Federal Court of Justice (BGH) violated Article 6 § 1 of the ECHR by failing to provide adequate reasons for refusing the referral for a preliminary ruling of... 

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