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The Chartered Institute of Taxation | Latest News | EU Tax Developments 2011.

 

This document summarises the main developments in EU tax law since 1 January 2011 insofar as they are relevant to UK direct and indirect taxes (other than customs duty and dock dues) and Intrastat. It has been compiled from selected documents identified in the sources consulted.

Part 1 lists Commission communications. The relevant documents can be downloaded via the search engine on the Eur-Lex web site (http://eur-lex.europa.eu/RECH_naturel.do). Progress on individual proposals for legislation can be ascertained via the search engine on the PreLex web site (http://ec.europa.eu/prelex/rech_simple.cfm?CL=en).

Part 2 lists legislation made since 1 January 2011. The relevant documents can be downloaded via the search engine on the Eur-Lex web site (see above).

Part 3 deals with the jurisprudence of the Court of Justice. Judgments, opinions and notices in the Official Journal relevant to a particular case can be accessed via the search engine on the Curia web site (http://curia.europa.eu/jcms/jcms/j_6/home).

The CIOT has published a classified list of judgments relevant to direct and indirect taxes: see EU Tax Cases 1960– 1995 (http://www.tax.org.uk/tax-policy/european-dimension/2011/EU_CoJ_Judgments).

The European Commission publishes separate lists relating to direct taxes, VAT (available only in French), car taxation, excise duties on alcohol and tobacco products, and customs duties (http://ec.europa.eu/taxation_customs/common/infringements/case_law/index_en.htm).

Significant developments in the period 1 September – 31 December 2011 have been highlighted.