The Contents of Highlights & Insights on European Taxation, Issue 3, 2026

Please find below a selection of articles published this month (March 2026) in Highlights & Insights on European Taxation, plus one freely accessible article.

Highlights & Insights on European Taxation (H&I) is a publication by Wolters Kluwer Nederland BV.

The journal offers extensive information on all recent developments in European Taxation in the area of direct taxation and state aid, VAT, customs and excises, and environmental taxes.

To subscribe to the Journal’s page, please click HERE

Year 2026, no. 3     

TABLE OF CONTENTS 

GENERAL TOPICS

– Commission communication about advancing a 28th regime for EU companies

(comments by Dennis Weber) (H&I 2026/75)

– Proposal for a Regulation: establishing the EU Inc. corporate legal framework

(comments by Dennis Weber) (H&I 2026/74)

– Commission moves to simplify business growth with new EU Inc. corporate regime

(comments by Dennis Weber) (H&I 2026/73)

– Petlichev (C-56/25). EU law primacy unhindered by national constitutional review procedures. Court of Justice

(comments by Edwin Thomas) (H&I 2026/46)

INDIRECT TAXATION, CASE LAW

– Agrupació de Neteja Sanitària AIE and Educat Serveis Auxiliars SCCL (C-379/24 and C-380/24). General-purpose services may be ‘directly necessary’ for VAT exemption. Court of Justice

(comments by Estefania López Llopis) (H&I 2026/82)

– Vaniz (C-121/24). Joint and several VAT liability permitted after dissolution where knowledge of non-payment is proven. Court of Justice

(comments by Svetlin Krastanov) (H&I 2026/45)

FREE ARTICLE

– Proposal for a Regulation: establishing the EU Inc. corporate legal framework

(comments by Dennis Weber) (H&I 2026/74)

The proposal sets out the European Commission’s draft Regulation creating EU Inc., a new harmonised limited-liability company form available across all Member States.

As part of the 28th Regime, the proposal aims to reduce legal fragmentation, strengthen competitiveness, and provide a modern corporate framework especially suited to startups and scaleups.

The Regulation introduces fully digital, EU-wide procedures for company formation, filing and cross-border operation, including a fast-track 48-hour registration via an EU central interface.

It establishes common rules for governance, digital share registers, flexible financing mechanisms, and EU-wide employee stock option schemes.

The proposal also harmonises core elements of liquidation and insolvency, including simplified winding-up procedures for innovative startups.

To ensure legal certainty the Regulation provides for consistent disclosure standards through BRIS, the once-only principle for company data, and mutual recognition of documents.

Prof. Dennis Weber