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The international e-commerce landscape is bracing for a radical transformation. Starting in July 2026, the European Union will implement one of the most ambitious customs reforms of the last decade: the definitive elimination of the customs duty exemption threshold for low-value imports. This measure, known in professional circles as the "E-commerce Levy," aims to level the playing field between foreign digital giants and the European business ecosystem, eliminating distortio

The tax architecture of the European Union is undergoing a historic turning point in this April 2026. The European Parliament's FISC  subcommittee has consolidated the debate on the so-called "28th Regime," an initiative that seeks to transcend the fragmentation of 27 national systems by creating a common and optional fiscal framework. This project is not framed as a sovereign imposition but as a technical coexistence path that allows corporations to operate under a single ta

Announcement during the opening of the legislative session

The beginning of the new UK tax year

Mandate and progress of the process

Institutional framework and official announcement

Institutional Context

Formal Initiation Under Article 258 TFEU

Legislative Framework and Budgetary Context

Official Communication of the Forum on Harmful Tax Practices

Statements During the Annual Results Presentation

A final judgment made public in February 2026 concluding a long-standing tax dispute

A regulatory shift with direct implications for digital taxation

General background of the dispute

A significant change in public corporate tax reporting

Background and relevance of the case

Regulatory background and renewed EU debate

Regulatory background and scope of application

Background and drivers of the reform process

A renewed debate at the start of 2026