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AmCham EU has joined 22 other business, financial and professional associations in calling on Member States to reach agreement on the Commission’s Tax Simplification Package. The measures could save businesses operating in Europe around €8 billion a year, money currently absorbed by complexity rather than invested in growth. Tax collected only to be refunded and withholding taxes that hinder investment in the Single Market add costs without strengthening the tax base. Europe has already strengthened its tax framework, so simplification can go ahead without weakening enforcement. Agreement will only matter if the ambition of the package survives the negotiations. Read the full joint statement here. 

The reform of the Union Customs Code changes who is treated as the ‘importer’ when a non-EU company uses an indirect customs representative. That creates a problem under the EU VAT Directive, which links import VAT deduction to being identified as the importer or consignee. In practice, the non-EU company may no longer meet that requirement, while the customs representative may not qualify for the deduction either.

That could leave import VAT irrecoverable and create uncertainty for businesses using established import models. The Commission should ensure that the non-EU principal can still be identified in customs data for VAT purposes and fix the mismatch between the UCC and the VAT Directive.

Learn more about what changes are needed to keep import VAT deductibility workable under the new customs framework.

The revised Merger Guidelines1 (‘Guidelines’) should ensure that the EU merger control framework supports competitiveness, innovation and investment while preserving legal certainty, predictability and effective competition. The Guidelines should remain firmly anchored in the significant impediment of effective competition (SIEC) test, apply resilience and scale considerations in a headquarters-neutral and effects-based manner, and provide clearer analytical and evidentiary standards for resilience assessments and the new theories of harm.

The Guidelines should recognise the benefits of scale where these deliver demonstrable advantages for EU consumers, apply the innovation shield consistently across all acquirers, maintain appropriate safe harbours and ensure a balanced and symmetrical assessment of harms and benefits. The Guidelines should also strengthen predictability across overlapping transaction review regimes and provide greater certainty for both EU and non-EU investors. Together, these refinements would help ensure that merger control contributes to competitiveness, innovation and economic growth while maintaining a transparent and proportionate enforcement framework.