• European Council endorses new Union Customs Code and EU Customs Authority (comments by Giorgio Emanuele Degani)
  With the vote of the European Parliament on 16 September, approving at second reading the text adopted by the Council on 3 September, the most far-reaching revision of Union customs law since the establishment of the customs union in 1968 has been completed. The new Code results from the...
• Utiledulci. Guarantees do not justify suspension of recovery of unlawful State aid. Court of Justice (comments by Anna Gunn)
  Judgment of the Court of Justice in the case Utiledulci. Article 16(3) of Council Regulation (EU) 2015/1589 must be interpreted as meaning that it requires the competent national authorities and the national courts to disregard national provisions allowing the suspension of a tax enforcement...
• Peckeger. Scope and direct effect of the VAT transfer-of-a-going-concern regime. General Court (comments by Giorgio Beretta)
  Judgment of the General Court in the case Peckeger. Article 19 of Council Directive 2006/112/EC must be interpreted as precluding national legislation that restricts the rule that no supply of goods has taken place upon the transfer of a totality of assets or part thereof to certain categories of business assets or...
• G Kft. (Régularisation de la TVA après un contrôle fiscal). Fiscal neutrality and the right to adjust VAT after tax inspections. General Court (comments by Tamás Fehér)
  Judgment of the General Court in the case G Kft. (Régularisation de la TVA après un contrôle fiscal). Council Directive 2006/112/EC and the principles of effectiveness, fiscal neutrality and proportionality must be interpreted as not precluding national legislation which makes the exercise of the right to...
• Rapera. Limits on joint and several liability for VAT representatives. General Court (comments by Fotini Stefopoulou)
  Judgment of the General Court in the case Rapera. Article 204 Council Directive 2006/112/EC does not prevent a tax representative of a taxable person established in another Member State from being designated as liable for payment of VAT, even where the representative is not involved in the taxable...

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