Search and filter

News Guide

Region
Foundations
Institutions
Specific Areas of Crime 1 selected
Procedural Criminal Law
Cooperation

Publication

Year
Type
Clear all

News

80 results

Non-Cooperative Tax Jurisdictions: Antigua and Barbuda No Longer Blacklisted 
8 November 2024 (updated 8 months, 3 weeks ago)
Dr. Anna Pingen Dr. Anna Pingen in Issue 3/2024
On 8 October 2024, the Council has removed Antigua and Barbuda from the EU list of non-cooperative jurisdictions for tax purposes, reducing the list to 11 jurisdictions: American Samoa, Anguilla, Fiji, Guam, Palau, Panama, Russia, Samoa, Trinidad and Tobago, the US Virgin Islands, and … Read more
EU Council Tax Evasion
ECJ: Limiting the Interest Deduction for an Intra-group Loan Is Compatible with EU Law 
31 October 2024
Thomas Wahl Thomas Wahl in Issue 3/2024
On 4 October 2024, the ECJ ruled on the Dutch law which refuses to deduct tax on interests paid for reasons of abusive tax practices. The ECJ found that the Dutch concept is compatible with EU law if the interest paid is not at arm's length. Read more
EU Tax Evasion
ECJ Ruled on Reporting Obligations for Aggressive Tax Planning 
16 September 2024 (updated 1 year, 10 months ago)
Thomas Wahl Thomas Wahl in Issue 2/2024
In its judgment of 29 July 2024, the ECJ upheld the EU’s system on reporting obligations for intermediaries to inform tax authorities of certain cross-border arrangements that could potentially be used for aggressive tax planning. The ECJ particularly did not consider that the underlying EU legislation is invalid. Read more
EU Fundamental Rights Tax Evasion
Updated Non-Cooperative Tax Jurisdictions List 
29 March 2024 (updated 1 year, 10 months ago)
Dr. Anna Pingen Dr. Anna Pingen in Issue 1/2024
On 20 February 2024, the Council removed the Bahamas, Belize, the Seychelles, and Turks and Caicos Islands from its list of non-cooperative jurisdictions for tax purposes. The removal of the Bahamas and Turks and Caicos Islands from the list was influenced by the OECD Forum … Read more
EU Council Tax Evasion
ECJ Rules on Taxable Person in Case of VAT Fraud 
28 February 2024 (updated 1 year, 7 months ago)
Thomas Wahl Thomas Wahl in Issue 1/2024
On 30 January 2024, the ECJ ruled that in cases of VAT fraud, the employee using her employer’s details to issue fake invoices is liable for the amount of the taxes entered on them, provided that the employer, who is a taxable person for VAT purposes, has exercised the due diligence reasonably required to monitor the conduct of its employee. Read more
EU Tax Evasion
New Rules for Payment Service Providers to Fight VAT Fraud 
8 January 2024
Thomas Wahl Thomas Wahl in Issue 4/2023
New transparency regulations to combat VAT fraud in cross-border payments came into force on 1 January 2024. Directive 2020/284/EU amended the original VAT Directive 2006/112/EC with regard to the introduction of certain reporting requirements for payment service providers (PSPs), such as banks, e-money institutions, payment … Read more
EU Tax Evasion
Change in EU List of Non-Cooperative Jurisdictions for Tax Purposes 
8 December 2023 (updated 8 months, 3 weeks ago)
Dr. Anna Pingen Dr. Anna Pingen in Issue 3/2023
The EU list of non-cooperative jurisdictions for tax purposes was updated on 17 October 2023. Three jurisdictions were added to the blacklist (Antigua and Barbuda, Belize, and Seychelles), two were moved to the "grey list" (British Virgin Islands and Costa Rica), and one country (Marshall … Read more
EU Tax Evasion
VAT Gap Report 2023: Progress in VAT Compliance 
8 December 2023
Dr. Anna Pingen Dr. Anna Pingen
On 24 October 2023, the Commission released the 2023 report on the VAT gap in the EU. The VAT gap refers to the difference between expected value-added tax (VAT) revenue and the actual amount collected. As VAT is an important contributor to both EU … Read more
EU Tax Evasion
Research Team Published 2024 Report on Global Tax Evasion 
8 December 2023
Dr. Anna Pingen Dr. Anna Pingen
On 22 October 2023, the EU Tax Observatory published a report on tax evasion, which deals with the effects of far-reaching initiatives to reduce international tax evasion. Prepared by the staff of the EU Tax Observatory, a research laboratory dedicated to international tax … Read more
EU Tax Evasion
New Directive Amending EU Rules on Administrative Cooperation in Area of Taxation 
8 December 2023
Dr. Anna Pingen Dr. Anna Pingen
On 24 October 2023, DAC8 was published in the Official Journal of the EU. The amendments targeting better administrative cooperation in the field of taxation aim to strengthen the fight against tax evasion, among others, by extending registration and reporting obligations and by including crypto assets into the scope of Directive 2011/16/EU. Read more
EU Legislation Tax Evasion
EP Resolution on Lessons from the Pandora Papers 
18 July 2023
Dr. Anna Pingen Dr. Anna Pingen
In a resolution adopted on 15 June 2023, MEPs discuss the lessons learned from the Pandora Papers and other data leaks on tax evasion schemes, and make a series of recommendations to combat tax abuse and money laundering. Read more
EU Money Laundering Tax Evasion
Conclusions on Progress of Code of Conduct Group in 2022 
10 January 2023
Dr. Anna Pingen Dr. Anna Pingen
On 6 December 2022, the Council approved the conclusions on the progress achieved by the Code of Conduct Group (CoCG) on Business Taxation during the Czech Presidency.The Council welcomed the progress achieved by the Code of Conduct Group during the Czech Presidency and reaffirmed … Read more
EU Tax Evasion
Commission Tabled VAT Reform Package 
15 December 2022
Thomas Wahl Thomas Wahl
On 8 December 2022, the Commission tabled a comprehensive legislative package for a reform of the EU’s value added tax (VAT) system. The aim is to make the EU more resilient to VAT fraud, improve revenue in VAT, and keep pace with technological advances. Read more
EU Legislation Tax Evasion
CJEU: Notification Obligation for Lawyer-Intermediaries under DAC 6 Invalid 
15 December 2022
Thomas Wahl Thomas Wahl
On 8 December 2022, the CJEU (sitting in for the Grand Chamber) declared a provision of Directive 2011/16 invalid, according to which a lawyer must inform other intermediaries involved in a tax arrangement of his/her duty to report. Read more
EU Fundamental Rights Tax Evasion
Strengthening of Code of Conduct for Business Taxation 
9 December 2022 (updated 3 years, 9 months ago)
Dr. Anna Pingen Dr. Anna Pingen
On 8 November 2022, the EU finance ministers agreed on a revised code of conduct for business taxation in order to tackle harmful tax competition, tax evasion, and tax avoidance in the EU. Read more
EU Council Tax Evasion
Hit against VAT Fraud 
2 September 2022
Cornelia Riehle LL.M. Cornelia Riehle LL.M.
Months of investigation into a criminal network involved in large-scale VAT fraud concerning tobacco smuggling culminated in a joint action day on 16 August 2022. The network had regularly and illegally delivered large quantities of cigarettes produced in the United Arab Emirates to Hungary, causing … Read more
EU Europol Eurojust Tax Evasion