Assistant lawyer Erika Pranevičiūtė compiled the material.

Tax

Council adopts rules to extend cooperation and information exchange between tax authorities to minimum effective corporate taxation

Delivered: 14 April 2025

The Council adopted a directive (DAC9) that will extend cooperation and information exchange in the area of minimum effective corporate taxation. The objective of this directive is to put into operation specific provisions of the Pillar 2 Directive that implemented in the EU the G20/OECD global agreement on international tax reform. This international deal was reached to limit the race to the bottom in corporate tax rates, reduce the risk of tax base erosion and profit shifting and ensure that the largest multinational groups pay the agreed global minimum rate of corporate tax. The Pillar 2 Directive ensures that profits of the largest multinational and domestic groups or companies (with a combined annual group turnover of at least €750 million) are taxed at a minimum effective rate of 15%.

Migration

Commission proposes to frontload elements of the Pact on Migration and Asylum as well as a first EU list of safe countries of origin

Delivered: 16 April 2025

The Commission is proposing to accelerate the implementation of certain aspects of the Pact on Migration and Asylum, adopted last year and due to enter into application in June 2026. The Commission is proposing to frontload two key elements of the Asylum Procedure Regulation with the aim of supporting Member States to process asylum claims faster and more efficiently for applicants whose claims are likely to be unfounded.

In addition, and to support the same objective, the Commission is proposing to make use of one of the novelties of the Pact and establish an EU list of safe countries of origin, the nationals from which will see their applications processed in an accelerated or border procedure.

Regulatory

Commission finds Apple and Meta in breach of the Digital Markets Act

Delivered: 23 April 2025

The European Commission found that Apple breached its anti-steering obligation under the Digital Markets Act (DMA), and that Meta breached the DMA obligation to give consumers the choice of a service that uses less of their personal data. Therefore, the Commission has fined Apple and Meta with €500 million and €200 million respectively. The two decisions come after extensive dialogue with the companies concerned allowing them to present in detail their views and arguments.

ESG

Change in the dates from which Member States are to apply certain corporate sustainability reporting and due diligence requirements

Signed: 14 April 2025

The dates on which the law enters into force in the Directives (EU) 2022/2464 and (EU) 2024/1760 has been amended, postponing the requirements for 1 to 2 years.