• CS STEEL. Objective justification for difference in treatment on determination origin of cold processing tubes and pipes. Customs and Excise. Court of Justice (comments by Piet Jan de Jonge) 
  Judgment of the Court of Justice in the case CS STEEL. The examination of the question referred for a preliminary ruling has disclosed no factor of such a kind as to affect the validity of the primary rule applicable to goods under subheading 7304 41 of the Harmonised Commodity Description and... 
• The Netherlands and France explore tax-driven migration by wealthy individuals (comments by the Editorial Board) 
  France and the Netherlands have jointly raised concerns about the growing trend of tax-driven migration by wealthy individuals. This issue parallels corporate tax-driven relocations previously addressed by the EU’s Code of Conduct Group. Increasingly, individuals with mobile assets are... 
• Xyrality. VAT liability. Not the original provider but marketplace operator deemed supplier in cross-border electronic services. Court of Justice (comments by Madeleine Merkx) 
  Judgment of the Court of Justice in the case Xyrality. Article 28 of Council Directive 2006/112/EC must be interpreted as meaning that where a taxable person established in a Member State has, before 1 January 2015, supplied services electronically to non-taxable persons established in the territory of... 
• European Parliament adopts position on common system for calculating taxable income of corporations (comments by the Editorial Board) 
  On 13 November 2025, Members of the European Parliament (MEPs) backed the Commission’s BEFIT (Business in Europe: Framework for Income Taxation) proposal, introducing five notable changes. A central change is the inclusion of a ‘significant economic presence’ clause, ensuring... 
• EU Council moves to end € 150 customs duty exemption on small parcels (comments by Piet Jan de Jonge)
  The Commission has welcomed the agreement reached by EU Member States within the Council to remove the € 150 customs duty relief threshold, transforming the way e-commerce goods are handled.
  The Commission, together with the Council, has committed also to work on a temporary solution to... 
• Grupo Massimo Dutti. First sale not valid for customs valuation if EU market destination is not clearly established. Court of Justice (comments by Yassine El Bojaddaini)
  Judgment of the Court of Justice in the case Grupo Massimo Dutti. Article 29 of Council Regulation (EEC) No 2913/92 must be interpreted as meaning that where goods were the subject of two sales prior to their introduction into the customs territory of the European Union in order either to be... Ecoserv. Legal person engaged in alcohol production liable for missing quantities under duty suspension. Court of Justice (comments by Giorgio Emanuele Degani)
  Judgment of the Court of Justice in the case Ecoserv. Article 8(1)(a)(i) of Council Directive 2008/118/EC must be interpreted as meaning that a legal person which, in order to obtain authorisation as a tax warehousekeeper, has been engaged in the production of ethyl alcohol under... 

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