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EU Global Minimum Tax Directive Challenged in General Court

10 May 2023

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Approved Changes

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European Union

An Action brought on 15 March 2023 against the EU's global minimum taxation directive was published in the Official Journal of the EU on 8 May 2023 (Case T-143/23). The action was brought by "VF", seeking the annulment of Council Directive (EU) 2022/2523 of 14 December 2022. The form of orders sought and the pleas in law and main arguments are as follows: --- Form of order sought The applicant claims that the Court should: — annul the Council Directive (EU) 2022/2523 of 14 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale...