European Union: Tax Authorities

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Article
Constitutional Court On New Article 444 ITC: Good Faith Prevails, But Not On All Levels
The Belgian Constitutional Court has ruled on the temporal scope of a new tax regime that presumes good faith for first-time infringements, determining whether taxpayers involved in disputes over assessments issued before the law's effective date can benefit from more lenient treatment. The decision addresses three key challenges: the temporal limitation of the new rules, the exclusion of good-faith presumption for ex officio assessments, and the absence of an equivalent regime for VAT.
Belgium Tax
LL
Loyens & Loeff
Article
Malta Tax Residence Certificate Vs GRP And TRP: Understanding The Difference
Many individuals mistakenly believe that obtaining beneficiary status under Malta's Global Residence Programme or The Residence Programme automatically qualifies them for a Malta Tax Residence Certificate. This article examines the critical legal and administrative distinctions between these two separate processes, explaining when and how individuals can successfully obtain a Tax Residence Certificate beyond their programme beneficiary status.
Malta Tax
GA
GVZH Advocates
Article
The EU Tax Simplification Package: From Complexity To Competitiveness?
The European Commission has unveiled a comprehensive tax simplification package aimed at streamlining the EU's corporate tax framework through two key proposals: the Direct Taxation Omnibus and the recast of the Directive on Administrative Cooperation. These reforms seek to reduce complexity, eliminate overlapping provisions, and enhance competitiveness by simplifying withholding tax relief, revising anti-tax avoidance rules, and consolidating administrative cooperation mechanisms across Member States.
Malta Tax
WP
WH Partners
Article
Supreme Court Confirms “no Foal, No Fee” Arrangements Are Not Champertous
The Supreme Court of Ireland has issued a landmark ruling on litigation funding arrangements, examining whether conditional fee uplift agreements and "no foal, no fee" structures violate champerty laws. This decision arose from a tax debt recovery case where taxpayers challenged the Revenue Commissioners' fee arrangements with their legal panel, arguing these agreements were unenforceable under Irish law.
Ireland Litigation
M
Matheson
Article
Dutch Supreme Court: No Legal Redress For Box 3 For Non-Objecting Taxpayers
The Dutch Supreme Court has issued a decisive ruling on the contentious Box 3 tax assessments, determining the fate of taxpayers who failed to timely object to their assessments between 2017 and 2020. This judgment resolves a critical question left open by the landmark Christmas judgment of 2021, establishing whether non-objecting taxpayers can still claim relief. The decision carries significant implications for thousands of Dutch taxpayers who may have missed objection deadlines during this period.
Netherlands Tax
LL
Loyens & Loeff
Article
InDisputes: Irish Tax Appeals Lookback To 2025 And Possible Change Signalled
The Tax Appeals Commission's 2025 annual report reveals significant trends in Irish tax dispute resolution, including a fourfold increase in appeal values and growing complexity of cases involving European law. With corporation tax disputes representing 64% of the quantum despite only 5% of appeals, and proposed legislative changes potentially shifting to public hearings, taxpayers face an evolving landscape requiring early preparation and strategic readiness.
Ireland Tax
M
Matheson
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