Commission

Journal
Valério, C.
European Union
European Taxation 2022 (Volume 62), No. 11
PriceUSD 45

This overview highlights the Commission’s (i) announcement of an SME relief package and confirmation of the BEFIT proposal; (ii) proposal for a solidarity contribution on surplus profits of the fossil sector; (iii) enactment of an amendment to the regulation to implement DAC7; (iv) signing of agreements to strengthen customs and tax cooperation with Ukraine; (v) referrals regarding the Netherlands to the ECJ over cross-border pension rules; (vi) closing of the infringement procedure against Germany regarding communication of measures implementing ATAD 2; (vii) closing of the infringement procedures against Bulgaria regarding ATAD 1 and ATAD 2; (viii) closing of the infringement procedure against Germany regarding disproportionate obligations concerning joint and several VAT liability of online marketplaces and sellers.