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News
VAT Gap Report 2023: Progress in VAT Compliance
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 …
Published 2 years, 8 months ago
News
Research Team Published 2024 Report on Global Tax Evasion
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 …
Published 2 years, 8 months ago
News
DSA: Publication of the Transparency Reports for VLOPs and VLOSEs
As part of their transparency obligations under the Digital Services Act (DSA), designated Very Large Online Platforms and Very Large Online Search Engines have published their first transparency reports.
Published 2 years, 8 months ago
Issue
2023-2
Focus: Electronic Evidence Dossier particulier: Preuves électroniques Schwerpunktthema: Elektronische Beweismittel
Published 2 years, 8 months ago
Case
C-351/22
Published 2 years, 8 months ago
Case
C-655/21
Published 2 years, 8 months ago
Case
C-530/23
Published 2 years, 8 months ago
Case
C-178/22
Published 2 years, 8 months ago
Case
C-338/23
Published 2 years, 8 months ago
Case
C-398/23
Published 2 years, 8 months ago