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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
In 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
In 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
In 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
Proposal for a COUNCIL DECISION on the position to be taken on behalf of the European Union in 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, with regard to the amendment of Annex XXII of the Association Agreement
COM/2023/536 final
- CELEX number:
- 52023PC0536
- Form:
- Proposal for a decision
- Author:
- European Commission, European External Action Service
- Date of document:
- 19/09/2023
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
- CELEX number:
- 52023PC0528
- Form:
- Proposal for a directive
- Author:
- European Commission, Directorate-General for Taxation and Customs Union
- Date of document:
- 12/09/2023
COMMISSION STAFF WORKING DOCUMENT EXECUTIVE SUMMARY OF THE IMPACT ASSESSMENT REPORT Accompanying the document Proposal for a Council Directive establishing a Head Office Tax system for small and medium-sized enterprises, and amending Directive 2011/16/EU
SWD/2023/303 final
- CELEX number:
- 52023SC0303
- Form:
- Summary of impact assessment
- Author:
- European Commission, Directorate-General for Taxation and Customs Union
- Date of document:
- 12/09/2023
Domain: All, EUROVOC descriptor: tax harmonisation, Search language: English