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EDPS Opinion on EPPO's and OLAF's Access to VAT Information 
14 April 2026
Thomas Wahl Thomas Wahl in Issue 1/2026
On 8 January 2026, the European Data Protection Supervisor (EDPS) published his opinion on the legislative proposal to amend Regulation 904/2010, which would grant the European Public Prosecutor’s Office (EPPO) and the European Anti-Fraud Office (OLAF) specific direct and centralised access to VAT information at … Read more
EU OLAF European Public Prosecutor's Office (EPPO) Protection of Financial Interests Tax Evasion
Tax Blacklist: Council Adds Two Additional Countries 
17 March 2026
Thomas Wahl Thomas Wahl in Issue 1/2026
Twice a year, the Council decides which countries and territories are to be blacklisted as non-cooperative tax jurisdictions (for the last decision in October 2025 →eucrim 3/2025, 205-206).On 17 February 2026, the Council added two countries – the Turks and Caicos Islands … Read more
EU Tax Evasion
Information Exchange in Tax Matters with Non-EU Countries Strengthened 
22 December 2025
Thomas Wahl Thomas Wahl in Issue 3/2025
On 13 October 2025, the European Commission signed four amending protocols to the agreements between the EU and, respectively, Liechtenstein, Andorra, Monaco and San Marino on the automatic exchange of financial account information to improve international tax compliance. On 22 October 2025, a similar protocol … Read more
EU Tax Evasion
Spotlight Commission Proposes Strengthened Cooperation between Eurofisc, EPPO and OLAF 
15 December 2025 (updated 1 month, 3 weeks ago)
Thomas Wahl Thomas Wahl in Issue 3/2025
On 14 November 2025, the Commission proposed legislative amendment that will empower EPPO and OLAF with immediate access to VAT data exchanged at the EU level via the Eurofisc network. Read more
EU OLAF European Public Prosecutor's Office (EPPO) Protection of Financial Interests Tax Evasion
List of Non-Cooperative Tax Jurisdictions: No Changes 
10 November 2025 (updated 4 months, 2 weeks ago)
Thomas Wahl Thomas Wahl in Issue 3/2025
On 10 October 2025, the ECOFIN Council confirmed the EU list of non-cooperative jurisdictions for tax purposes. It decided that the same 11 jurisdictions as before remain on the list, including, for instance, American Samoa, Fiji, Panama, Russia, Trinidad and Tobago, and Vanuatu (→eucrim … Read more
EU Tax Evasion
EP Proposes Reforms to the EU’s Tax Architecture 
3 November 2025
Thomas Wahl Thomas Wahl in Issue 3/2025
In a resolution of 9 October 2025, the European Parliament (EP) advocated for a simple, predictable and competitive European tax system to boost competitiveness of the EU. At the same time, the fight against tax avoidance and tax evasion should be continued.The resolution … Read more
EU Tax Evasion
Largest Container Seizure in the EU 
1 October 2025
Cornelia Riehle LL.M. Cornelia Riehle LL.M. in Issue 3/2025
An investigation led by the EPPO in Athens, Greece resulted in the largest container seizure in the EU to date. A total of 2435 shipping containers, primarily containing e-bikes, textiles, and footwear, were seized at the Port of Piraeus. The goods, which are estimated to … Read more
EU European Public Prosecutor's Office (EPPO) Organised Crime Tax Evasion
First Preliminary Ruling by the General Court Delivered 
31 July 2025
Cornelia Riehle LL.M. Cornelia Riehle LL.M. in Issue 2/2025
On 9 July 2025, approximately nine months after jurisdiction to rule on references for a preliminary ruling was conferred on it, the General Court of the European Union delivered its first preliminary ruling judgment. The case concerned the recovery of excise duties and the compatibility of Croatian law with an EC Directive. Read more
EU Court of Justice of the European Union (CJEU) Tax Evasion
DAC9: New Rules on Minimum Effective Corporate Taxation 
22 May 2025
Thomas Wahl Thomas Wahl in Issue 1/2025
On 14 April 2025, the Council adopted a new Directive that will facilitate filings of top-up tax information return by multinational enterprise groups. Read more
EU Legislation Tax Evasion
New Legislation: VAT in the Digital Age 
19 May 2025
Thomas Wahl Thomas Wahl in Issue 1/2025
On 25 March 2025, several legislative acts were published that modernise, simplify and strengthen the VAT system through digitalisation, while also combating VAT fraud and avoidance. Read more
EU Legislation Council Tax Evasion
ECA: Simplified EU Customs Procedures Vulnerable to VAT Fraud 
5 May 2025
Thomas Wahl Thomas Wahl in Issue 1/2025
The European Court of Auditors (ECA) believes that simplified import customs procedures in the EU are vulnerable to VAT fraud. This is the main conclusion of a special report published on 24 March 2025. Read more
EU Protection of Financial Interests Tax Evasion Customs Cooperation
Study Makes Proposals for Combating Tax Avoidance on Capital Gains 
3 March 2025
Thomas Wahl Thomas Wahl in Issue 1/2025
A study published at the beginning of February 2025 identified the weaknesses of capital gains taxation in the EU and calls for comprehensive reforms to combat tax avoidance. Read more
EU Tax Evasion
FASTER Directive on Excess Withholding Taxes Published 
22 January 2025
Thomas Wahl Thomas Wahl in Issue 4/2024
On 10 January 2025, Council Directive (EU) 2025/50 on faster and safer relief of excess withholding taxes was published in the EU's Official Journal L, 2025/50. The new rules make withholding tax procedures in the EU more efficient, secure and simplified for investors, financial intermediaries … Read more
EU Tax Evasion
ECA Report: Still Gaps in Fight against Harmful Tax Regimes 
21 January 2025
Thomas Wahl Thomas Wahl in Issue 4/2024
According to a special report by the ECA, the EU has strengthened defence measures against harmful tax regimes and corporate tax avoidance, but has not closed all the gaps. The Commission and the Member States failed to monitor the implementation of adequate measures to fight the problem of tax avoidance by aggressive tax plannings. Read more
EU Tax Evasion
EU and Norway: Updated Agreement on Administrative Cooperation in the Field of VAT 
30 November 2024
Thomas Wahl Thomas Wahl in Issue 3/2024
On 4 October 2024, the EU and Norway signed an Agreement amending the 2018 Agreement between the parties on administrative cooperation, combating fraud and recovery of claims in the field of value added tax. For the negotiations of this amending agreement →eucrim 2/2022, 108 … Read more
EU Tax Evasion
Spotlight ECJ Strengthens Legal Professional Privilege in the Exchange of Tax Information 
11 November 2024
Thomas Wahl Thomas Wahl in Issue 3/2024
On 26 September 2024, the ECJ handed down an important judgment on the extent of the protection of the confidentiality of lawyer-client communication in the cross-border exchange of information on tax matters. The ECJ ruled that the Luxembourgish legislation under which advice and representation by a lawyer in tax matters do not enjoy the strengthened protection of communications between lawyers and their clients is incompatible with Art. 7 of the Charter of Fundamental Rights of the EU. Read more
Fundamental Rights Tax Evasion Procedural Safeguards