The Swedish Presidency of the Council of the European Union has published a program document setting out its priorities during its 6-month term that begins on 1 January 2023. With regard to taxation, it is noted that the Presidency will continue discussions for the review of the outdated Energy Taxation Directive and will continue work on the proposal for new VAT rules for the digital age. In the area of direct taxation, priority will be given to measures aiming to prevent tax evasion, tax avoidance, aggressive tax planning, and harmful tax competition, such as updating the EU list of non-cooperative...