Juan Manuel Vázquez, Daan Both, Liselot Bakker, Kevin Duin, Svitlana Buriak, Gino Sparidis, Bram Middelburg, Oumaima Tarifit, Emma van Doornik, Bruce van Schaik, Gijs Groenewoud
European Commission Adopts New State Aid Framework Accompanying Clean Industrial Deal
On 25 June 2025, the European Commission adopted a new State aid framework supporting the Clean Industrial Deal (CISAF), to enable Member States to push forward the development of clean energy, industrial decarbonisation and clean technology.
AG Kokott’s Opinion on whether Belgium breached EU Law by refusing to allow a deduction for taxes paid abroad by a CFCs
(European Commission v Kingdom of Belgium, Case C-524/23)
On 22 May 2025, AG Kokott delivered her Opinion in the case Commission v Belgium (Case C‑524/23). The case deals with whether Article 8(7) of Directive (EU) 2016/1164 (the Anti-Tax Avoidance Directive, ATAD), must be implemented when a Member State opts for the CFC regime set out in Article 7(2)(b) ATAD, which targets only non-genuine arrangements aimed at securing a tax advantage.
State-of-Play of the Proposed Unshell/ATAD 3 Directive
On 20 June 2025, the publication of the ECOFIN’s progress report on tax issues confirmed that negotiations on the proposed Unshell/ATAD 3 Directive will no longer be continued in the Council and that the focus going forward will be on assessing the feasibility of incorporating such proposal’s objectives in DAC6’s hallmarks as part of the current evaluation and revision of the DAC (DAC2-DAC6).
ECOFIN reaches political agreement on the proposal to shift VAT liabilities to suppliers and marketplaces for low value consignments
On 13 May 2025, the Economic and Financial Affairs Council (ECOFIN) reached political agreement on a proposal that changes the rules for the levy of VAT on imports of consignments from outside the EU with an intrinsic value not exceeding EUR 150 (Low Value Consignments).
CJ judgment on the methodology of customs valuation for goods imported on the basis of a provisional purchase price
(Tauritus, Case, C-782/23)
On 15 May 2025, the CJ delivered its judgment in the case of Tauritus (C-782/23). The case concerns the determination of the customs value of products released for free circulation into the EU customs territory on the basis of a provisional price, where the final price is determined on the basis of objective factors unknown at the time of the lodging of the customs declaration and beyond the control of the contracting parties.
