July 2026 Newsletter

Foreword

• Philippe Arraou, ETAF President

Professional law

• ETAF sets out position on European Business Wallet proposal
• ETAF position on the proposal for an EU Inc. legal framework

Tax law

• European Commission unveils DAC recast proposal 
• Tax Omnibus proposal sets out wide-ranging changes to EU direct tax rules 
• Tax priorities of the Irish Presidency of the Council of the EU 
• Council adopts rules granting EPPO and OLAF direct access to EU VAT data systems 
• State of play: the future of the VAT reverse-charge mechanism 
• EU introduces temporary customs duty on low-value e-commerce parcels 
• Latest tax infringement decisions from the European Commission 
• OECD advances Global Minimum Tax implementation
• UN advances Framework Convention on International Tax Cooperation 

ECJ tax case-law digest

• May 2026 - July 2026

ETAF news

• OCC Portugal becomes a ETAF member
• Key takeaways from the ETAF Conference “Tax systems in the digital age: current and future challenges” on 7 May 2026
• Join us at ETAF’s 10th Anniversary Conference on 3 November 2026