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Opinion of the European Economic and Social Committee on Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions — SME relief package (COM(2023) 535 final)

EESC 2023/05071

CELEX number:
52023AE5071
Form:
Opinion
Author:
European Economic and Social Committee
Date of document:
14/02/2024; Date of vote

Case C-138/24: Action brought on 20 February 2024 — European Commission v Grand Duchy of Luxembourg

CELEX number:
62024CN0138
Form:
Judicial information
Author:
Court of Justice
Date of document:
20/02/2024

Opinion of the European Economic and Social Committee on Proposal for a Council Directive establishing a Head Office Tax system for micro, small and medium sized enterprises, and amending Directive 2011/16/EU (COM(2023) 528 final — 2023/0320 (CNS))

EESC 2023/04262

CELEX number:
52023AE4262
Form:
Opinion
Author:
European Economic and Social Committee
Date of document:
17/01/2024; Date of vote

Case T-143/23: Order of the General Court of 15 December 2023 — Fugro v Council (Action for annulment — Taxation — Combating of tax avoidance — Directive (EU) 2022/2523 — Global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union — International shipping income exclusion — Challenge to the scope of that exclusion — Lack of individual concern — Inadmissibility)

CELEX number:
62023TB0143
Form:
Judicial information
Author:
General Court
Date of document:
15/12/2023

Commission Implementing Regulation (EU) 2024/355 of 23 January 2024 amending Implementing Regulation (EU) 2021/2266 as regards the reference to the certificate for independent small producers of alcoholic beverages and the self-certification by those producers in the administrative documents

C/2024/143

Legal status of the documentIn force

CELEX number:
32024R0355
Form:
Implementing regulation
Author:
European Commission, Directorate-General for Taxation and Customs Union
Date of document:
23/01/2024; Date of adoption

Commission Implementing Regulation (EU) 2023/2707 of 5 December 2023 amending Implementing Regulation (EU) 2022/1637 as regards the rules and procedures concerning excise goods being exported under suspension of excise duty and the use of fallback documents

C/2023/8209

Legal status of the documentIn force

CELEX number:
32023R2707
Form:
Implementing regulation
Author:
European Commission, Directorate-General for Taxation and Customs Union
Date of document:
05/12/2023; Date of adoption

Council Decision (EU) 2023/2538 of 9 November 2023 on the position to be taken on behalf of the European Union within the Association Council established by the Association Agreement between the European Union and the European Atomic Energy Community and their Member States, of the one part, and Georgia, of the other part, as regards the amendment of Annex XXII to that Agreement

ST/14601/2023/INIT

Legal status of the documentIn force

CELEX number:
32023D2538
Form:
Decision
Author:
Council of the European Union
Date of document:
09/11/2023; Date of adoption

Case C-524/23: Action brought on 11 August 2023 — European Commission v Kingdom of Belgium

CELEX number:
62023CN0524
Form:
Judicial information
Author:
Court of Justice
Date of document:
11/08/2023

COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL, THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE AND THE COMMITTEE OF THE REGIONS SME Relief Package

COM/2023/535 final

CELEX number:
52023DC0535
Form:
Communication
Author:
European Commission, Directorate-General for Internal Market, Industry, Entrepreneurship and SMEs
Date of document:
12/09/2023
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Domain: EU law and case-law, EUROVOC descriptor: tax harmonisation, Search language: English