EU tax developments

A summary of the main developments in EU tax law since 1 January 2011 has been published by The Chartered Institute of Taxation (CIOT).

The developments are relevant to UK direct and indirect taxes as well as Intrastat - the system used for collecting statistics on the trade in goods between the 27 EU member states.

The CIOT guide includes highlighted areas for significant developments that have occurred in commission, legislation and in the Courts of Justice for the three months to June 2012. This including changes to tax fraud and evasion, corporate tax regimes, excise duty and numerous changes to VAT.

The guide also includes useful links to the Eur-Lex site as the main portal for searching European Union laws.

You can read the CIOT guide to EU tax developments here