Snapshot

Official EU, OECD and UN study resources plus the corpus update cycle.

Module status

• •Track: Both fields
• •Corpus module: Official Study Resources
• •Last verified: 2026-07-31
• •Purpose: EPSO competition preparation; not legal or tax advice.

Primary and institutional sources for checking the rules in this corpus. All links are public.

Primary law — always study consolidated versions

• •EUR-Lex: consolidated texts of the VAT Directive 2006/112/EC, Implementing Regulation 282/2011, ATAD, DAC, Pillar Two, the company-tax directives, excise directives, CBAM, FASTER and ViDA. Use the consolidated version when an act has been amended; use the Official Journal version to verify adoption and commencement.
• •CJEU — Curia: judgments, orders and Advocate General opinions. Search by case number. Use CJEU Case-Law Compendium, Direct-Tax CJEU Case Briefs, and Indirect-Tax CJEU Case Briefs as indexes.
• •Publications Office: Official Journal archive, including Notices of Competition.

European Commission (DG TAXUD)

• •Taxation and Customs Union portal: topic pages for VAT, ViDA, excise duties, CBAM, DAC, transfer pricing, BEFIT and related files.
• •Explanatory notes and guidelines: VAT e-commerce explanatory notes, ViDA materials, VAT Committee guidelines, guides to the SME scheme and OSS/IOSS — the closest thing to an official VAT commentary, free.
• •Annual Report on Taxation and Data on Taxation Trends: yearly policy and statistics review — the source for revenue-structure and tax-mix questions.
• •VAT Gap Report (annual): the enforcement narrative in numbers.
• •Competition and State aid portal: decisions, the Notice on the notion of State aid and the scoreboard.

Council and European Parliament

• •Council tax policy pages: EU-list updates, Code of Conduct Group reports, ECOFIN outcomes and presidency compromises.
• •European Parliament Legislative Train: procedural status of pending files such as BEFIT, tobacco taxation and the Energy Taxation Directive.
• •EPRS Think Tank: "EU Legislation in Progress" briefings and implementation studies.

OECD and UN

• •OECD Pillar Two hub: GloBE Model Rules, Commentary, Administrative Guidance, safe-harbour documents and the January 2026 side-by-side package.
• •OECD Model Tax Convention (condensed version) and Transfer Pricing Guidelines: readable free on the OECD iLibrary.
• •OECD BEPS pages: the 15 final reports and minimum-standard peer reviews.
• •Global Forum: transparency peer-review ratings used in EU-list screening.
• •UN Financing for Development: framework-convention negotiation documents and session reports.

EPSO official materials

• •EU Careers competition pages: notices, test dates, Selection Board notices and written-test material.
• •Sample tests: official practice items for verbal, numerical and abstract reasoning.
• •Written-test anchors: EPSO's published description of how written communication is assessed.
• •Staff Regulations (Regulation No 31 (EEC), consolidated on EUR-Lex): grades, salaries, rights — the legal frame of the EU civil service.

Source-maintenance schedule