• Kosmiro. Factoring fees and commissions qualify as taxable debt collection services under VAT directive. Court of Justice (comments by Marja Hokkanen)
  Judgment of the Court of Justice in the case Kosmiro. Article 2(1)(c) and Article 9(1) of Council Directive 2006/112/EC must be interpreted as meaning that, in the context of trade and invoice factoring, both the factoring commission – whose value reflects the duration of the payment term and the level of risk
• Khadija Ismayilova v. Azerbaijan (no. 4). Azerbaijan misused tax and business laws to criminalise journalism. European Court of Human Rights (comments by Edwin Thomas)
  Judgment of the European Court of Human Rights in the case Khadija Ismayilova v. Azerbaijan (no. 4). Azerbaijan unlawfully weaponised tax and business-regulation provisions to suppress critical investigative journalist Khadija Ismayilova. The applicant’s conviction for illegal entrepreneurship and
• Council updates EU list of non-cooperative tax jurisdictions (comments by the Editorial Board)
  On 17 February 2026, the Council of the European Union adopted conclusions updating the EU list of non-cooperative jurisdictions for tax purposes (Annex I to the Council conclusions). The list forms part of the EU’s external strategy on taxation and is aimed at encouraging third-country compliance with
  
  

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