Judgment of the Court of Justice in the case C/C. The first subparagraph of Article 119(3) of Regulation (EU) No 952/2013 must be interpreted as not precluding a national practice under which, where the movement certificate issued by the authorities of a country or territory outside the customs territory of the European Union is vitiated by a manifest error of law relating to the possibility for those goods to benefit from preferential treatment under that convention, the customs authorities of the importing contracting party may legitimately establish that error without initiating the verification procedure provided for in Article 32 of the Regional Convention.

Opinion of Advocate General Szpunar in the case XYRALITY.

Council Directive amending Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC9). The DAC directive will enter into force the day after its publication in the Official Journal of the European Union. Member States will have to adopt and publish the laws, regulations and administrative provisions necessary to comply with this directive by 31 December 2025. The first top-up tax reporting is due by 30 June 2026. Council Directive 2011/16/EU Article 3, 8, 8ae, 8b, 9a, ...

On 14 April 2025, the Council adopted a directive (DAC9) that will extend cooperation and information exchange in the area of minimum effective corporate taxation.The objective of this directive is to put into operation specific provisions of the Pillar 2 Directive that implemented in the EU the G20/OECD global agreement on international tax reform. Member States will have to adopt and publish the laws, regulations and administrative provisions necessary to comply with this directive by 31 De...

Judgment of the Court of Justice in the case Adjak. Article 273 of Council Directive 2006/112/EC read in conjunction with Article 325(1) TFEU, the rights of the defence and the principle of proportionality, must be interpreted as not precluding national legislation and practice under which a third party who may be held jointly and severally liable for the tax debt of a legal person cannot be a party to the proceedings brought against that legal person to establish the tax debt of that legal person, without prejudice to the need for that third party, during any joint and several liability proceedings brought against that third party, to be able effectively to call into question the findings of fact and the legal classifications made by the tax authority in the context of the first set of proceedings, and to have access to the file of the tax authority, in accordance with the rights of that person or of other third parties.

Judgment of the Court of Justice in the cases Cividale and Flag.

Judgment of the General Court in the case Ryanair and Ryanair Sun v Commission.

Opinion of Advocate General Richard de la Tour in the case Arcomet Towercranes.

Judgment of the Court of Justice in the case Grzera. Article 9(1) of Council Directive 2006/112/EC must be interpreted as meaning that a person who transfers land which was initially part of his or her personal assets by entrusting the preparation of the sale to a professional trader who, as that person’s agent, takes active steps to market the property by mobilising, for the purposes of that sale, resources similar to those deployed by producers, traders or persons supplying services within the meaning of that provision, may be regarded as a taxable person subject to value added tax (VAT) carrying out an economic activity independently. Furthermore, that provision does not preclude the statutory joint ownership formed by co-owning spouses from being regarded as a taxable person carrying out an economic activity independently, where those spouses appear, in the eyes of third parties, to have carried out together the sale of land falling within that joint ownership, which constitutes an economic activity, and where the economic risk linked to the exercise of that activity is borne by the joint ownership.

Opinion of Advocate General Rantos in the case Kosmiro.

On 23 April 2025, Implementing Regulation (EU) 2015/2378 will be amended due to Commission Implementing Regulation (EU) 2025/648 of 2 April 2025. Implementing Regulation (EU) 2015/2378 established a list of statistical data to be provided by Member States to the Commission on mandatory automatic exchange of information reported by platform operators, but it did not specify the time that information should be provided. Now the new Regulation provides that before 1 April each year, Member State...

The European Parliament has voted to postpone the application dates for new EU laws on due diligence and sustainability reporting requirements. Member States will have an extra year – until 26 July 2027 – to transpose the due diligence rules into national legislation. Application of the sustainability reporting directive will also be delayed by two years for the second and third waves of companies covered by the legislation. Large companies with more than 250 employees will be required to rep...

Poland and Lithuania are authorised to grant relief from import duties and an exemption from VAT on importation for goods to be distributed or made available free of charge to persons fleeing Russia’s military aggression against Ukraine and to persons in need in Ukraine. The relief and exemption shall apply to importations into Lithuania and Poland from 1 January 2025 to 31 December 2025. European Commission , 3 April 2025, no. 2025/676 OJ L 7 April 20252025/676 7.4.2025 (notified under docum...

Appeal in the case Mead Johnson Nutrition.

Judgment of the Court of Justice in the joined cases BG Technik. Heading 8713 of the Combined Nomenclature set out in Annex I to Council Regulation (EEC) No 2658/87 must be interpreted as meaning that it does not cover a good such as a four-wheeled vehicle equipped with an electric motor, which has a single seat, has an adjustable and swivelling seat with armrests, a separate steering column and an automatic electromagnetic brake acting on the rear wheels, which are designed to prevent tipping, which is controlled by means of a closed oval handlebar, located on this steering column, and whose maximum speed is more than 10 km/h, but does not exceed 16 km/h.