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THIS WEEK
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EU Customs Reform Enters into Force: New Customs Authority, Data Hub and E-Commerce Rules
The European Union has formally entered a new phase of customs administration following the entry into force of its comprehensive Customs Reform. Following adoption by the European Parliament and the Council on 16 September 2026 and publication in the Official Journal, implementation of the new framework begins progressively from 21 September 2026. Described by the…
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Halifax: The EU VAT Case That Defined the Abuse of Rights Principle
In 2006, the European Court of Justice delivered one of the most influential VAT judgments in EU tax history.…
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EU Adopts Implementing Regulation for ViDA Special VAT Schemes: New OSS and Transfer of Own Goods Reporting Rules
The European Commission has adopted Commission Implementing Regulation (EU) 2026/1869, introducing the technical and administrative framework needed to implement…
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European Commission’s Annual Report on Taxation 2026 Highlights Competitiveness, Tax Simplification and Digitalisation
European Commission’s Annual Report on Taxation 2026 Highlights Competitiveness, Tax Simplification and Digitalisation The European Commission has published its…
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The EU Is Rewriting Its Tax Rulebook
The European Commission has adopted a comprehensive tax simplification package designed to modernise the EU’s direct tax framework, reduce…