Maastricht Centre for Taxation has released two free, open‑access books – "VAT in a Day" and "Customs in a Day" – that provide concise introductions to the EU VAT Directive and the Union Customs Code. The publications aim to equip readers with a solid grasp of EU indirect tax law within a single day and are supported by leading Dutch universities and tax firms.
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Baker McKenzie · about 18 hours ago
The CJEU reaffirmed that substantive VAT exemption conditions prevail over formalities, with three 2025 judgments clarifying that missing Article 45a documents, incomplete export paperwork, or absent customs steps do not automatically deny exemptions if fraud is absent. The rulings reinforce fiscal neutrality and outline narrow exceptions where formal non‑compliance can defeat an exemption.
Pagero · 3 days ago
The European Parliament’s Committee on Economic and Monetary Affairs released a draft report on 4 February 2026 urging the European Commission to overhaul the outdated 1977 VAT exemption for financial services. The report proposes taxing identifiable charges such as fees and commissions, introduces coordinated temporary windfall taxes on exceptional bank profits, and calls for an alternative to the withdrawn EU-wide Financial Transaction Tax.
The Invoicing Hub · 3 days ago
The Peppol network will enforce a mandatory switch from G2 to G3 digital certificates on 1 April 2026. Failure to migrate will revoke the G2 trust chain and disconnect Access Points from the network. OpenPeppol has issued detailed guidelines to help providers become dual‑capable during the transition.
Fonoa · 4 days ago
The blog explains how embedding tax automation into marketplace platforms can unlock revenue, reduce risk, and support compliance across multiple jurisdictions. It outlines platform reporting obligations in the EU (DAC7), UK, Mexico, Canada, Australia, and other countries, and highlights the benefits of integrated tax services for sellers and platform operators.
VatCalc · 4 days ago
The EU will eliminate the €150 customs and VAT threshold for low‑value consignments from March 2028, making e‑commerce platforms the de‑emed importers responsible for all duties and VAT. A single EU Customs Authority and a Customs Data Hub will be established to centralise and simplify customs procedures, with the new regime expected to raise €1 billion in revenue annually.
Zampa Partners · 5 days ago
The article examines the Tour Operators’ Margin Scheme (TOMS), highlighting its intended simplification for travel agents and the significant challenges it poses, such as blocked input VAT and inconsistent application across EU Member States. It discusses the scheme’s impact on profitability, competitive distortions, and the European Commission’s public consultation on reforms launched in 2025.