Esheria Regulatory Atlas

Tax law in European Union

Tax administration, corporate taxation, duties, reporting, and statutory liabilities. Every result links to its stored legal text and available official source evidence.

5,279 matching statutes

• European Union

  Having regard to Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax(1), and in particular Article 13 thereof,

  32012D0822

  1 provisions

  The Commission Decision deletes two provisions of Decision 90/179/Euratom, EEC and is addressed to Germany.

  In force Open & Chat

• European Union

  COUNCIL IMPLEMENTING DECISION (EU) 2024/2680

  32024D2680

  1 provisions

  This Decision extends Germany’s special VAT measure for emission allowances until 31 December 2026 and requires any further extension request to be sent to the Commission by 31 March 2026 with an accompanying report.

  In force Open & Chat

• European Union

  (5)Initially published inOJ L 231, 3.9.1994, and in the EEA Supplement thereto No 32 on the same date, last amended by College Decision No 41/04/COL of 17.3.2004, not yet published.

  E2004C0062

  2 provisions

  This decision updates the EFTA maritime transport state aid guidelines and sets conditions under which aid may be approved, including flag links, EEA registration, employment support, and short sea shipping aid.

  Decision Open & Chat

• European Union

  COUNCIL DECISION (EU) 2022/1311

  32022D1311

  1 provisions

  The Commission is authorised to open negotiations with Norway to amend the VAT cooperation agreement.

  In force Open & Chat

• European Union

  COMMISSION REGULATION (EC) No 1126/2008

  32008R1126

  40 provisions

  This Regulation adopts the listed international accounting standards in the Annex, repeals Regulation (EC) No 1725/2003, and takes effect on the third day after publication.

  Regulation Open & Chat

• European Union

  COUNCIL IMPLEMENTING DECISION (EU) 2016/1982

  32016D1982

  1 provisions

  Italy must submit any request to extend the VAT derogation measures to the Commission by 1 April 2019, and the request must include a report reviewing the percentage restriction on the right to deduct VAT for certain motorised road vehicles. The Decision applies from 1 January 2017 and expires on 31 December 2019.

  In force Open & Chat

• European Union

  COUNCIL IMPLEMENTING DECISION (EU) 2015/2089

  32015D2089

  1 provisions

  This Decision extends Slovenia’s VAT derogation so taxable persons with annual turnover up to EUR 50,000 may continue to be exempted until 31 December 2018.

  Decision Open & Chat

• European Union

  Having regard to Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax(1), and in particular the second indent of Article 6(3) thereof,

  32014D0840

  1 provisions

  Belgium is authorised to use 0.21% of the intermediate base to calculate the VAT own resources base for certain VAT transactions, for a limited period.

  In force Open & Chat

• European Union

  Having regard to Council Regulation EEC, Euratom No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax(1), and in particular the second indent of Article 6(3) thereof,

  32014D0851

  1 provisions

  The EU Commission authorises Sweden to use fixed percentage estimates when calculating the VAT own resources base for certain transaction categories.

  In force Open & Chat

• European Union

  COMMISSION DECISION (EU) 2018/884

  32018D0884

  3 provisions

  The scheme taxed groundwater extraction permits, with full tax on public utilities, a one-third tax for some private extractors, and an exemption for permits up to 6,000 m3 per year.

  In force Open & Chat

• European Union

  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax(2)provides for certain derogations with respect to VAT rates. Some of the derogations expire on a fixed date, while others last until the adoption of definitive arrangements.

  32007L0075

  1 provisions

  This Directive amends EU VAT rules to extend certain temporary reduced-rate and exemption arrangements, and requires Member States to send their national implementing text to the Commission.

  In force Open & Chat

• European Union

  COUNCIL DIRECTIVE (EU) 2025/872

  32025L0872

  2 provisions

  Member States must set up rules for filing and automatic exchange of Top-up tax information returns, including a standard template, deadlines, corrections, and penalties.

  In force Open & Chat