Juan Manuel Vázquez, Daan Both, Kevin Duin, Gino Sparidis, Bram Middelburg, Oumaima Tarifit, Emma van Doornik, Bruce van Schaik, Gijs Groenewoud
European Commission opens public consultation on possible recast of the DAC
On 16 December 2025, the European Commission opened a public consultation on a possible legislative proposal to recast the Directive on Administrative Cooperation (2011/16) (DAC). The consultation targets a broad range of stakeholders and is open until 10 February 2026.
European Commission unveils its 2026 Work Programme
On 23 October 2025, the European Commission published its 2026 Work Programme outlining its legislative priorities for the coming year including plans to launch new legislative initiatives, withdraw pending proposals, and review existing EU legislation.
CJ judgment on the whether certain proof requirements for the exemption and refund of withholding taxes on dividends received by non-resident pension funds is compatible with EU law (Santander Renta Variable España Pensiones, C 525/24)
On 27 November 2025, the CJ delivered its judgment in the case Santander Renta Variable España Pensiones, Fondo de Pensiones (C‑525/24). The case concerned the question of whether Portuguese legislation requiring non-resident pension funds to provide a declaration certified by their home State’s supervisory authority as a condition for obtaining an exemption or refund of withholding tax on dividends received from Portuguese companies is compatible with the free movement of capital under Article 63 TFEU.
CJ judgment on the VAT treatment of factoring fees (Kosmiro, C-232/24)
On 23 October 2025, the CJ delivered its judgment in the case Kosmiro (C-232/24), which deals with the VAT treatment of commission and fees arising from factoring services.
