- The ECOFIN report (approved December 12, 2025) reviews EU tax policy developments, focusing on excise duties, VAT administration, and customs-taxation interaction.
- Energy Taxation Directive reform is delayed due to political disagreements; professionals should continue scenario modeling as future compliance and pricing models may change significantly.
- Tobacco Excise Directive revision expands scope to new tobacco products, raises minimum rates, and introduces periodic rate adjustments; intense negotiations are expected in 2026.
- The adoption of the Import One-Stop Shop (IOSS) directive strengthens incentives for its use, improves VAT collection on low-value imports, and links VAT compliance with customs procedures.
Source: eurotax.fr
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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