Dashboard

Primary EU law

Treaty on the European Union (2016) Treaty on the Functioning of European Union (2016) Charter of Fundamental Rights of the European Union (2016)

Secondary EU law
Direct taxation	Indirect taxation
Parent-Subsidiary Directive (2011) Amendment (hybrids) (2014) Amendment (GAAR) (2015) Interest and Royalties Directive (2013) Merger Directive (2009) Anti-Tax Avoidance Directive (2016) Amendment (ATAD 2) (2017)	VAT Directive (2015) Refunds (2008) Implementing Regulation (2011) Amendment (2013) Union Customs Code (2013) Excise Duty Directive (2014)
State aid	Procedural law
De Minimis Regulation (2013) General Block Exemption Regulation (2014) Amendment (2017) Procedural Regulation (2015) Implementing Regulation (2004)	Directive on Tax Dispute Resolution Mechanisms (2017) Directive on Administrative Cooperation (2011) DAC2 (AEoI) (2014) DAC3 (rulings) (2015) DAC4 (CbCR) (2016) Recovery Directive (2010)

Enforcement
General	Direct taxation
CJEU case-law (last month) Infringements (per policy area)	CJEU case-law (overview) (2017)
Indirect taxation	State aid
CJEU case-law (overview) (2015)	EC decisions (last 3 months) Tax rulings database

Soft law
Direct taxation	Indirect taxation
Code of conduct for business taxation (1997) Action Plan (Fair & Efficient Taxation) (2015)	VAT Committee Guidelines (2017) Action Plan (2016)
State aid	Procedural law
Notion of Aid Notice (2016) Working Paper on State aid and tax rulings (2016) Recovery Notice (2007) Private enforcement Notice (2009)	Code of Conduct TP Documentation (2006) Overview on EoI practices (2015)

International sources of relevance
Direct taxation	Indirect taxation
OECD Model Convention (2014) OECD Commentary (2014) BEPS platform Multilateral instrument (draft) (2017) Explanatory statement (2017)	OECD VAT/GST Guidelines (2017)
State aid	Procedural law
Agreement on Subsidies and Countervailing Measures (1994)	Arbitration Convention (1990) Multilateral Convention on Mutual Administrative Cooperation (2011) MEMAP (2007)

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