• Fira. Enforcing a custodial sentence for tax fraud. Court of Justice (comments by Edwin Thomas)
  Judgment of the Court of Justice in the case Fira. Article 8(1) and Article 17(1) of Council Framework Decision 2008/909/JHA on the application of the principle of mutual recognition to judgments in criminal matters imposing custodial sentences or measures involving deprivation of liberty for the purpose of their enforcement in the European Union must be interpreted as precluding, where the competent judicial authority of the executing State has refused, under Article 4(6) of Council...
  
• Statements of the Member States of the EU delivered at the first and second sessions of the Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation (comments by the Editorial Board)
  The Council of the European Union has released the statements delivered by Denmark on behalf of the 27 EU Member States at the first and second sessions of the Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation.
  At the first session, the EU stressed that the Framework Convention should rest on equity, transparency, efficiency, legitimacy, and certainty, while respecting tax sovereignty. It supported... 
  
• W. (Exportation à l’insu de l’assujetti). Exemption of exportation on initially declared intra-Community supply of goods which was made outside the EU by person acquiring goods. Court of Justice (comments by Krzysztof Lasiński-Sulecki)
  Judgment of the Court of Justice in the case W. (Exportation à l’insu de l’assujetti). Article 146(1)(b) of Council Directive 2006/112/EC must be interpreted as meaning that the exemption provided for in that provision covers a supply of goods initially declared by the supplier as an intra-Community supply which, without the supplier’s knowledge, was made outside the territory of the European Union by the person acquiring the goods, where the export at issue has been established by the tax authorities... 
  
• Finanzamt Österreich (TVA facturée par erreur à des consommateurs finals II). No VAT liability for part that was incorrectly invoiced to non-taxable person. Court of Justice (comments by Marja Hokkanen)
  Article 203 of Council Directive 2006/112/EC must be interpreted as meaning that a taxable person who has supplied a service and who has stated on the invoice an amount of value added tax (VAT) calculated using the incorrect rate is not liable for the part of the VAT which was incorrectly invoiced to a non-taxable person, even if that taxable person has also supplied similar services to other taxable persons. Furthermore, it is appropriate to classify as ‘final consumers who do not have a right to... 
  
• Svilosa. Actions taken by creditor to recover debt may not be classified as a ‘supply of services for consideration’. Court of Justice (comments by Giorgio Beretta)
  Judgment of the Court of Justice in the case Svilosa. Article 2(1)(c) and Article 26(1)(b) of Council Directive 2006/112/EC must be interpreted as meaning that actions taken by a creditor to recover a debt where those actions were taken without authority or mandate from the debtor may not be classified as a ‘supply of services for consideration’ and are not to be treated in the same way as that concept for the purposes of those provisions.
  
• BEFIT tax base standard – Economic and Monetary affairs committee MEPs adopt their position (comments by the Editorial Board)  
  MEPs have adopted their position on proposed legislation establishing a common way for calculating the tax base of multinationals operating in the EU. MEPs make five notable changes to the Commission proposals:
  - introduction of a significant economic presence clause;
  - introduction of a royalties limitation rule for companies forming part of a BEFIT group; ...
• EU and Switzerland boost tax cooperation to combat tax evasion (comments by the Editorial Board)    
  On 20 October 2025, the European Commission and Switzerland signed an amending protocol to their existing agreement on administrative cooperation in tax matters. The protocol updates the framework for the automatic exchange of financial account information, aligning it with the latest OECD Common Reporting Standard (CRS 2.0). In addition, it introduces a new mechanism for mutual assistance in the recovery of cross-border VAT claims.
• European Commission confirms Omnibus on taxation and intention to retract proposals for directives (comments by the Editorial Board)    
  The European Commission Work Programme for 2026, titled ‘Europe’s Independence Moment,’ was published on 21 October 2025. It sets out the Commission’s planned legislative and non-legislative initiatives for 2026, grouped around five overarching themes:
  - A new plan for Europe’s sustainable prosperity and competitiveness;
  - A new era for European defence and security; ...
• Commission Recommendation on Increasing the Availability of Savings and Investment Accounts with Simplified and Advantageous Tax Treatment. European Commission (comments by the Editorial Board)
  The European Commission has issued a recommendation aimed at increasing the availability of Savings and Investment Accounts (SIAs) with simplified and advantageous tax treatment across EU Member States. The recommendation highlights the need to improve financial literacy, simplify investment processes, and enhance competition in financial services to enable EU citizens to better utilize their savings. The aim is create a more integrated and competitive market for savings and... 
  
• Italmoda. Supplementary VAT assessments for failure to comply with exemption rules did not amount to a penalty. ECHR (comments by Edwin Thomas)    
  Judgment of the ECHR in the case Italmoda. The applicant company had acquired goods from vendors in the Netherlands and Germany for resale to clients in Italy and had applied the 'zero-rate' tariff for sales carried out in the European Union. In 2002 and 2005, the tax authorities issued supplementary tax assessments on the grounds that the company had not complied with the conditions for applying the zero-rate exemption, on account of fraudulent activity.
  
• AROCO. Excise duty exemption for ethyl alcohol used in flavourings depend on intended use, not demonstrable end use. General Court (comments by Giorgio Emanuele Degani)    
  Judgment of the General Court in the case AROCO. Article 27(1)(e) of Council Directive 92/83/EEC must be interpreted as meaning that it precludes national legislation which makes the exemption from excise duty on ethyl alcohol used in flavourings falling within heading 3302 10 of the Combined Nomenclature set out in Annex I to Council Regulation (EEC) No 2658/87, conditional on those flavourings’ being demonstrably used for the preparation of foodstuffs and non-alcoholic beverages... 
  
• Határ Diszkont. No VAT exemption for administering VAT refunds of third country customers that transport purchased goods outside of the EU. Court of Justice (comments by Philippe Gamito)    
  Judgment of the Court of Justice in the case Határ Diszkont. Article 1(2), Article 2(1)(c) and Article 78 of Council Directive 2006/112/EC must be interpreted as meaning that an activity of administering refunds of value added tax (VAT) which customers who are not resident in the European Union paid when purchasing goods which they subsequently transport outside the European Union constitutes a supply of services that is distinct from, and independent of, the corresponding exempt supply of...
  
  

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