On 12 September 2018, European Commission President Jean-Claude Juncker delivered the annual State of the Union Address. With respect to taxation, a letter of intent published in relation to the address includes priority initiatives for delivery before the European Parliament elections (expected May 2019), including the adoption of the proposals on: Fair Taxation in the digital economy; The Common Consolidated Corporate Tax Base; and The creation of a single EU Value Added Tax definitive regime. In relation to these and other tax matters, the letter of intent also notes a further initiative for more efficient law-making in the field of...