European Union
COUNCIL REGULATION (EU) 2025/932
32025R0932
14 provisions
This regulation amends several annexes to Regulation (EU) No 833/2014 and says the changes take effect the day after publication.
In force Open & Chat
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.
869 matching statutes
European Union
COMMISSION IMPLEMENTING REGULATION (EU) 2017/1966
32017R1966
1 provisions
This regulation changes how tax recovery assistance requests are handled, including notification, claim listing, exchange rates, amended requests, and transfers of recovered amounts.
In force Open & ChatEuropean Union
COMMISSION DECISION (EU) 2017/1283
32017D1283
10 provisions
This decision concerns Apple-related Irish tax rulings that endorsed profit-allocation methods for ASI and AOE branches.
In force Open & ChatEuropean Union
COMMISSION IMPLEMENTING REGULATION (EU) 2024/2754
32024R2754
21 provisions
The Commission imposes a definitive countervailing duty on imports of new battery electric vehicles designed for passenger transport from China.
In force Open & ChatEuropean Union
Having regard to Directive 2006/112/EC of 28 November 2006(1), and in particular Article 395(1) thereof,
32009D1008
1 provisions
The Decision lets Latvia designate the recipient as the person liable to pay VAT for timber transactions for a limited period.
In force Open & ChatEuropean Union
COUNCIL DIRECTIVE (EU) 2015/121
32015L0121
1 provisions
This Directive adds an anti-abuse rule, requires Member States to implement it by 31 December 2015, and to notify the Commission of the implementing measures.
In force Open & ChatEuropean Union
COUNCIL IMPLEMENTING DECISION (EU) 2015/2395
32015D2395
1 provisions
Lithuania must send any extension request to the Commission by 31 March 2018, with a report, and the measure applies until 31 December 2018.
Decision Open & ChatEuropean Union
REGULATION (EU) No 549/2013 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL
32013R0549
43 provisions
This regulation sets common ESA 2010 accounting rules and deadlines for Member States to send national accounts data to the Commission (Eurostat). It also gives the Commission powers to adopt delegated and implementing acts, and allows temporary derogations for Member States needing major statistical-system adaptations
In force Open & ChatEuropean Union
COUNCIL IMPLEMENTING DECISION (EU) 2021/1997
32021D1997
1 provisions
Croatia is authorised to limit VAT deduction on certain passenger-car spending to 50%, and any extension request must be sent to the Commission by 31 March 2024 with a review report.
In force Open & ChatEuropean Union
COUNCIL IMPLEMENTING DECISION (EU) 2021/1778
32021D1778
1 provisions
Germany is authorised to use a reverse-charge VAT rule for transfers of emission allowances in its national emissions trading system.
In force Open & ChatEuropean Union
COUNCIL IMPLEMENTING DECISION (EU) 2024/3150
32024D3150
1 provisions
This Decision extends Italy’s special e-invoicing measure until 31 December 2027, requires any extension request to be filed by 31 March 2027 with a report, and preserves customers’ right to paper invoices for intra-Community transactions.
In force Open & ChatEuropean Union
COMMISSION IMPLEMENTING REGULATION (EU) No 612/2013
32013R0612
1 provisions
This regulation sets rules for exchanging and maintaining excise-operator and tax-warehouse register data, including updates, extracts, statistics, and system availability.
In force Open & Chat