• MS KLJUČAROVCI. Triangular transactions valid despite direct delivery. VAT benefits denied in cases of fraud. General Court (comments by Kevin van Abswoude)
  Judgment of the General Court in the case MS KLJUČAROVCI. Article 141(c) of Council Directive 2006/112/EC must be interpreted as meaning that the fact that the goods supplied in the context of a triangular transaction are not physically transported to the person for whom the subsequent supply is...
• Commission Notice: Side-by-Side system under EU Pillar 2 Directive (comments by the Editorial Board)
  The Commission Notice confirms that the OECD Inclusive Framework Agreement on Safe Harbours of 5 January 2026 is applicable within the EU under Article 32 of the Pillar Two Directive (Directive (EU) 2022/2523). According to the Commission, Article 32 allows Member States to treat the top-up tax as...
• Ferrieri and Bonassisa v Italy. Access to bank data in tax audits. Right to respect private life. European Court of Human Rights comments by Edwin Thomas)
  Judgment of the European Court of Human Rights in the case Ferrieri and Bonassisa v Italy. The Court examined whether Italian tax authorities’ access to taxpayers’ banking data for audit purposes complied with Article 8 ECHR (right to respect for private life). The case concerned the direct...
• Banca Mediolanum. Levy for more than 5% of dividends received by financial intermediaries from foreign subsidiaries under Italian regional tax precluded. Court of Justice (comments by Alexander Fortuin)
  Judgment of the Court of Justice in the case Banca Mediolanum. Article 4 of Council Directive 2011/96/EU must be interpreted as precluding national legislation pursuant to which a Member State that has opted for the exemption system may levy tax on more than 5% of the amount of the...
• MEPs back harmonised EU framework for innovative companies. 28th regime (comments by the Editorial Board)
  The European Parliament calls on the Commission to propose, by early 2026, a 28th regime for companies: a voluntary, EU-wide corporate law framework designed to help SMEs, start-ups and scale-ups operate and scale across the internal market. The core proposal is a Societas Europaea...
• Brose Prievidza. VAT refund cannot be refused solely because goods remain in Member State of supplier, unless part of a single economic supply. Court of Justice (comments by Svetlin Krastanov)
  Judgment of the Court of Justice in the case Brose Prievidza. Article 4(b) of Council Directive 2008/9/EC read in conjunction with Article 138(1) and Article 171 of Council Directive 2006/112/EC, must be interpreted as precluding a refusal to refund the value added tax charged on the supply of...
• FLO VENEER. VAT exemption cannot be denied solely for missing proof of intra-Community supply. Tax authorities must evaluate all evidence of goods dispatch or transport. Court of Justice (comments by Pietro Bricchetto)
  Judgment of the Court of Justice in the case FLO VENEER. Article 138(1) of Council Directive 2006/112/EC and Article 45a of Council Implementing Regulation (EU) No 282/2011 must be interpreted as, first, precluding an exemption from value added tax under Article 138(1) of Directive 2006/112...

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