European Union

On 9 October 2026, the Council of the European Union adopted the latest revision of the EU list of non-cooperative tax jurisdictions, reflecting substantial progress achieved through ongoing dialogue and cooperation with listed jurisdictions. The update, made under the Council’s mandate to promote global tax transparency and fair taxation, removes jurisdictions that have implemented required

On 1 October 2026, the European Commission adopted a legislative proposal to extend two critical anti-VAT fraud instruments—the optional reverse charge mechanism and the quick reaction mechanism—until 30 June 2030. These tools, originally introduced under Council Directive 2006/112/EC (VAT Directive) and subsequently extended, allow Member States to temporarily shift VAT liability to the recipient for

Effective 1 November 2026, the European Commission has updated its guidance on the €3 customs duty relief for low-value consignments to incorporate the new €2 Union handling fee introduced under Regulation (EU) 2026/xxx (amending Regulation 1186/2009). The handling fee applies to goods imported via distance sales not exceeding €150, collected by the customs declarant or

The Tax Administration EU Summit (TADEUS) convened in Dublin on 6–7 October 2026, hosted by the Irish Revenue Commissioners. The summit gathered heads of EU tax administrations, senior officials, and Commission representatives to discuss strategic priorities including digital transformation of tax administration, real-time data analytics for compliance, cross-border cooperation frameworks, and the implementation of the

On 30 September 2026, the European Commission released follow-up materials for the fourth webinar in its CBAM implementation series, focusing on emissions calculation methodologies, CBAM declaration completion, and certificate surrender processes. The webinar addressed practical challenges faced by importers and authorised declarants during the definitive period starting 2026, including the use of default values, actual

On 30 September 2026, the European Commission published its assessment of the Carbon Border Adjustment Mechanism (CBAM) de minimis threshold. The evaluation confirms that the current single mass-based threshold applies to no more than 1% of total embedded emissions in imported goods. This finding is critical for importers and non-EU producers as it defines the

On 28 September 2026, the European Commission’s Directorate-General for Taxation and Customs Union (DG TAXUD) announced the availability of new resources designed to assist CBAM verifiers in navigating the verification, accreditation, and registry access processes under the Carbon Border Adjustment Mechanism (CBAM). This development comes as the CBAM definitive period begins on 1 January 2026,

On 21 September 2026, the European Union’s landmark Customs Reform package officially entered into force following its publication in the Official Journal of the European Union. The reform, formally adopted by the Council of the European Union and the European Parliament, represents the most significant overhaul of the EU customs framework since the Union Customs

On 10 September 2026, the European Commission launched a public consultation on adapting Value Added Tax (VAT) rules to better support the circular economy. This initiative forms part of the EU’s broader Circular Economy Action Plan and the European Green Deal, aiming to align taxation with sustainable production and consumption patterns. The consultation invites businesses,

On 10 September 2026, the European Commission announced that the “Customs & International Supply Chain Taxation” specialisation within Maastricht University’s Master’s programme in International and European Tax Law has been awarded the EU Customs Certificate of Recognition. This certification, established under the EU Customs Competence Framework, validates that the curriculum meets rigorous EU standards for