do-me/EUR-LEX huggingface dataset:
Commission Notice – The OECD Inclusive Framework Agreement on Safe Harbors and the Pillar Two Directive
Date: 2026-01-12
Institutions: Directorate-General for Taxation and Customs Union, European Commission
Subjects: OECD, administrative transparency, application of EU law, basis of tax assessment, corporation tax, multinational enterprise, parent company, tax avoidance, tax harmonisation, tax law








C_202600253EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2026/253


12.1.2026






Commission Notice
The OECD Inclusive Framework Agreement on Safe Harbors and the Pillar Two Directive
(C/2026/253)

1.   General remarks

The European Commission acknowledges the Organisation for Economic Co-operation and Development (OECD) Inclusive Framework Agreement on Safe Harbors adopted on 5 January 2026
             (1), and confirms its application in the context of Council Directive (EU) 2022/2523 (2) (hereinafter: the Pillar Two Directive).
2.   The Pillar 2 Directive and Inclusive Framework Agreements on Safe Harbors

Article 32 of Directive (EU) 2022/2523 provides that:

            ‘By way of derogation from Articles 26 to 31, Member States shall ensure that, at the election of the filing constituent entity, the top-up tax due by a group in a jurisdiction shall be deemed to be zero for a fiscal year if the effective level of taxation of the constituent entities located in that jurisdiction fulfils the conditions of a qualifying international agreement on safe harbours.
For the purposes of the first paragraph, “qualifying international agreement on safe harbours” means an international set of rules and conditions which all Member States have consented to and which grants groups in the scope of this Directive the possibility of electing to benefit from one or more safe harbours for a jurisdiction.’
         
3.   Safe Harbors adopted in January 2026

On 5 January 2026, the following Safe Harbours were agreed in the OECD Inclusive Framework and all the Member States consented to them:






—


Simplified ETR Safe Harbour;










—


Extension of the Transitional CbCR Safe Harbour;










—


Substance-based Tax Incentive Safe Harbour;










—


Side-by-Side System (comprising the Side-by-Side Safe Harbour and the Ultimate Parent Entity (UPE) Safe Harbour).






(1)  
            https://www.oecd.org/content/dam/oecd/en/topics/policy-sub-issues/global-minimum-tax/side-by-side-package.pdf.

(2)  Council Directive (EU) 2022/2523 of 14 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union (OJ L 328, 22.12.2022, p. 1, ELI: http://data.europa.eu/eli/dir/2022/2523/oj).


ELI: http://data.europa.eu/eli/C/2026/253/oj
ISSN 1977-091X (electronic edition)
Prior notification of a concentration (Case M.12260 – JP / VOS) – Candidate case for simplified procedure
Date: 2026-01-12
Institutions: Directorate-General for Competition, European Commission
Subjects: European Economic Area, carriage of goods, economic concentration, international transport, logistics, merger control, provision of services, road transport








C_202600225EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2026/225


12.1.2026






Prior notification of a concentration
(Case M.12260 – JP / VOS)
Candidate case for simplified procedure
(Text with EEA relevance)
(C/2026/225)


1.   
On 23 December 2025, the Commission received notification of a proposed concentration pursuant to Article 4 of Council Regulation (EC) No 139/2004 (1).
This notification concerns the following undertakings:






—


Zamenhof Exploitation SAS, belonging to the Jacky Perrenot Group (‘JP’, France), ultimately controlled by Sigefi and EMZ Partners (both of France);










—


Vos Logistics Beheer B.V. (‘Vos’, the Netherlands).




JP will acquire within the meaning of Article 3(1)(b) of the Merger Regulation sole control of the whole of Vos.
The concentration is accomplished by way of purchase of shares.


2.   
The business activities of the undertakings concerned are the following:






—


JP provides road freight transport, logistics services, and contract logistics, and is essentially active in France while serving customers in several Member States. Its ultimate parents Sigefi and EMZ Partners are investment funds.










—


Vos provides logistics services, specialising in international road transport and logistics services, and operates across multiple countries in the EEA.






3.   
On preliminary examination, the Commission finds that the notified transaction could fall within the scope of the Merger Regulation. However, the final decision on this point is reserved.
Pursuant to the Commission Notice on a simplified treatment for certain concentrations under Council Regulation (EC) No 139/2004 on the control of concentrations between undertakings (2) it should be noted that this case is a candidate for treatment under the procedure set out in the Notice.


4.   
The Commission invites interested third parties to submit their possible observations on the proposed concentration to the Commission.
Observations must reach the Commission not later than 10 days following the date of this publication. The following reference should always be specified:
M.12260 – JP / VOS
Observations can be sent to the Commission by email or by post. Please use the contact details below:
Email: COMP-MERGER-REGISTRY@ec.europa.eu

Postal address:





European Commission




Directorate-General for Competition




Merger Registry




1049 Bruxelles/Brussel




BELGIQUE/BELGIË







(1)  
            OJ L 24, 29.1.2004, p. 1 (the ‘Merger Regulation’).

(2)  
            OJ C 160, 5.5.2023, p. 1.


ELI: http://data.europa.eu/eli/C/2026/225/oj
ISSN 1977-091X (electronic edition)
Authorisation for State aid pursuant to Articles 107 and 108 of the Treaty on the Functioning of the European Union – Cases where the Commission raises no objections – SA.119558
Date: 2026-01-12
Institutions: Directorate-General for Competition, European Commission
Subjects: Latvia, State aid, control of State aid, farming sector, fishing industry, forestry policy








C_202600212EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2026/212


12.1.2026






Authorisation for State aid pursuant to Articles 107 and 108 of the Treaty on the Functioning of the European Union
Cases where the Commission raises no objections
SA.119558
(Text with EEA relevance)
(C/2026/212)








Date of adoption of the decision


28.11.2025




Aid number


SA.119558




Member State


Latvia




Region


Latvia




Title (title and/or name of the beneficiary)


Noteikumi par aizdevumiem ar kapitāla atlaidi lielo investīciju projektu atbalstam




Legal basis


Tiesību akta projekts "Noteikumi par aizdevumiem ar kapitāla atlaidi lielo investīciju projektu atbalstam"




Type of measure


Scheme


 




Objective


Agriculture; Forestry; Rural areas, Research, development and innovation




Form of aid


Soft loan, Direct grant




Budget


Overall budget: 69 926 397  EUR
Annual budget: 69 926 397  EUR




Intensity


 




Duration


Until 31.12.2026




Economic sectors


SECTION A – AGRICULTURE, FORESTRY AND FISHING




Name and address of the granting authority







Akciju sabiedrība “Attīstības finanšu institūcija Altum”




Doma laukums 4, Rīga, LV-1050








Other information


 




The authentic text(s) of the decision, from which all confidential information has been removed, can be found at:

https://competition-cases.ec.europa.eu/search?caseInstrument=SA



ELI: http://data.europa.eu/eli/C/2026/212/oj
ISSN 1977-091X (electronic edition)
Non-opposition to a notified concentration (Case M.12241 – TRANE TECHNOLOGIES / KIPEMA / APTUS 2527 / K&P)
Date: 2026-01-12
Institutions: Directorate-General for Competition, European Commission
Subjects: Germany, air conditioning, computer equipment, economic concentration, energy efficiency, fire protection, heating, lighting, merger control, software








C_202600386EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2026/386


16.1.2026






Non-opposition to a notified concentration
(Case M.12241 – TRANE TECHNOLOGIES / KIPEMA / APTUS 2527 / K&P)
(Text with EEA relevance)
(C/2026/386)

On 12 January 2026, the Commission decided not to oppose the above notified concentration and to declare it compatible with the internal market. This decision is based on Article 6(1)(b) of Council Regulation (EC) No 139/2004 (1). The full text of the decision is available only in English and will be made public after it is cleared of any business secrets it may contain. It will be available:






—


in the merger section of the ‘Competition policy’ website of the Commission (https://competition-cases.ec.europa.eu/search). This website provides various facilities to help locate individual merger decisions, including company, case number, date and sectoral indexes,










—


in electronic form on the EUR-Lex website (http://eur-lex.europa.eu/homepage.html?locale=en) under document number 32026M12241. EUR-Lex is the online point of access to European Union law.






(1)  
            OJ L 24, 29.1.2004, p. 1.


ELI: http://data.europa.eu/eli/C/2026/386/oj
ISSN 1977-091X (electronic edition)
Euro exchange rates – 9 January 2026
Date: 2026-01-12
Institutions: European Commission
Subjects: euro, exchange rate, money








C_202600050EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2026/50


12.1.2026






Euro exchange rates (1)


            9 January 2026
         
(C/2026/50)


1 euro =











 


Currency


Exchange rate




USD


US dollar


1,1642 




JPY


Japanese yen


183,52 




DKK


Danish krone


7,4724 




GBP


Pound sterling


0,86770 




SEK


Swedish krona


10,7480 




CHF


Swiss franc


0,9314 




ISK


Iceland króna


147,40 




NOK


Norwegian krone


11,7765 




BGN


Bulgarian lev


 




CZK


Czech koruna


24,337 




HUF


Hungarian forint


386,03 




PLN


Polish zloty


4,2138 




RON


Romanian leu


5,0902 




TRY


Turkish lira


50,1841 




AUD


Australian dollar


1,7441 




CAD


Canadian dollar


1,6163 




HKD


Hong Kong dollar


9,0763 




NZD


New Zealand dollar


2,0339 




SGD


Singapore dollar


1,4984 




KRW


South Korean won


1 699,55 




ZAR


South African rand


19,2966 




CNY


Chinese yuan renminbi


8,1288 




IDR


Indonesian rupiah


19 628,24 




MYR


Malaysian ringgit


4,7424 




PHP


Philippine peso


68,935 




RUB


Russian rouble


 




THB


Thai baht


36,632 




BRL


Brazilian real


6,2733 




MXN


Mexican peso


20,9879 




INR


Indian rupee


105,0335 






(1)  
            Source: reference exchange rate published by the ECB.


ELI: http://data.europa.eu/eli/C/2026/50/oj
ISSN 1977-091X (electronic edition)
Notice for the attention of the persons covered by the restrictive measures provided for in Council Decision (CFSP) 2024/254 as amended by Council Decision (CFSP) 2026/88 and Council Regulation (EU) 2024/287 as amended by Council Regulation (EU) 2026/87 concerning restrictive measures in view of the situation in Guatemala
Date: 2026-01-12
Institutions: Council of the European Union
Subjects: EU restrictive measure, Guatemala, economic sanctions, freezing of assets, international sanctions, natural person








C_202600233EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2026/233


12.1.2026






Notice for the attention of the persons covered by the restrictive measures provided for in Council Decision (CFSP) 2024/254 as amended by Council Decision (CFSP) 2026/88 and Council Regulation (EU) 2024/287 as amended by Council Regulation (EU) 2026/87 concerning restrictive measures in view of the situation in Guatemala
(C/2026/233)

The following information is brought to the attention of the persons that appear in the Annex to Council Decision (CFSP) 2024/254 (1) as amended by Council Decision (CFSP) 2026/88 (2) and in the Annex I to Council Regulation (EU) 2024/287 (3) as amended by Council Regulation (EU) 2026/87 (4) concerning restrictive measures in view of the situation in Guatemala.
Article 9(2) of Regulation (EU) 2024/287 requires that listed persons, entities or bodies must report, within 6 weeks from the date of listing in Annex I, funds or economic resources within the jurisdiction of a Member State belonging to, owned, held or controlled by them, to the competent authority of the Member State where those funds or economic resources are located. They must cooperate with the national competent authority in any verification of such information. Failure to comply with these obligations will be considered as circumvention of the measures on the freezing of funds and of economic resources.
The information to be reported must be sent to the competent authority of the relevant Member State, via its website as indicated in Annex II to Regulation (EU) 2024/287.


(1)  
            OJ L, 2024/254, 15.1.2024, ELI: http://data.europa.eu/eli/dec/2024/254/oj.

(2)  
            OJ L, 2026/88, 12.1.2026, ELI: http://data.europa.eu/eli/dec/2026/88/oj.

(3)  
            OJ L, 2024/287, 15.1.2024, ELI: http://data.europa.eu/eli/reg/2024/287/oj.

(4)  
            OJ L, 2026/87, 12.1.2026, ELI: http://data.europa.eu/eli/reg/2026/87/oj.


ELI: http://data.europa.eu/eli/C/2026/233/oj
ISSN 1977-091X (electronic edition)
Prior notification of a concentration (Case M.12189 – HARTREE / TOUTON) – Candidate case for simplified procedure
Date: 2026-01-12
Institutions: Directorate-General for Competition, European Commission
Subjects: cocoa, coffee, condiment, economic concentration, merchant, merger control, metals, renewable energy, securities, tea, wholesale trade








C_202600229EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2026/229


12.1.2026






Prior notification of a concentration
(Case M.12189 – HARTREE / TOUTON)
Candidate case for simplified procedure
(Text with EEA relevance)
(C/2026/229)


1.   
On 22 December 2025, the Commission received notification of a proposed concentration pursuant to Article 4 of Council Regulation (EC) No 139/2004 (1).
This notification concerns the following undertakings:






—


Hartree Partners Holdings, LP (‘Hartree’, US), jointly controlled by Oaktree Capital Group Holdings GP, LLC, (US) and Brookfield Corporation (Canada),










—


Touton S.A. (‘Touton’, France).




Hartree will acquire within the meaning of Article 3(1)(b) of the Merger Regulation sole control of the whole of Touton.
The concentration is accomplished by way of purchase of shares.


2.   
The business activities of the undertakings concerned are the following:






—


Hartree is a merchant commodities firm specializing in energy, commodities, and financial markets, including energy, metals, renewable energy, and securities,










—


Touton is a soft commodities trading company specialising in the agro-industrial sector, including: (i) coffee; (ii) cocoa; (iii) vanilla; and (iv) spices and ingredients.






3.   
On preliminary examination, the Commission finds that the notified transaction could fall within the scope of the Merger Regulation. However, the final decision on this point is reserved.
Pursuant to the Commission Notice on a simplified treatment for certain concentrations under Council Regulation (EC) No 139/2004 on the control of concentrations between undertakings (2) it should be noted that this case is a candidate for treatment under the procedure set out in the Notice.


4.   
The Commission invites interested third parties to submit their possible observations on the proposed concentration to the Commission.
Observations must reach the Commission not later than 10 days following the date of this publication. The following reference should always be specified:
M.12189 – HARTREE / TOUTON
Observations can be sent to the Commission by email or by post. Please use the contact details below:
Email: COMP-MERGER-REGISTRY@ec.europa.eu

Postal address:





European Commission




Directorate-General for Competition




Merger Registry




1049 Bruxelles/Brussel




BELGIQUE/BELGIË







(1)  
            OJ L 24, 29.1.2004, p. 1 (the ‘Merger Regulation’).

(2)  
            OJ C 160, 5.5.2023, p. 1.


ELI: http://data.europa.eu/eli/C/2026/229/oj
ISSN 1977-091X (electronic edition)