Directive on Tax Dispute Resolution Mechanisms

At a recent ECOFIN meeting, consensus was reached on adopting a new Council Directive on Tax Dispute Resolution Mechanisms in the European Union. The Directive will be formally adopted after receipt of the European Parliament's opinion. The author discusses some highlights of the (nearly) adopted Directive. Context The Directive will be titled "Council Directive on … Continue reading Directive on Tax Dispute Resolution Mechanisms

The PSD and its Subject-to-Tax Requirement

In the recent Wereldhave case (Case C-448/15), the CJEU was asked to shed some light on the subject-to-tax requirement of Art. 2(a)(iii) PSD. [This post contains a short summary of an article which was recently published in Dutch in Internationale Fiscale Actualiteit, see below.] TL;DR - Art. 2(c) PSD contains a positive (subject-to-tax) and a negative criterion … Continue reading The PSD and its Subject-to-Tax Requirement

Berlioz: EoI and taxpayers’ rights: we’re not quite there yet

  TL;DR - Right to effective remedy applicable in EoI under DAC in case of penalty - Court can review the legality of the EoI request - This does not imply participation rights for the taxpayer in general One of my favourite side-projects is conducting research on rights of taxpayers in relation to Exchange of Information (EoI). I heavily anticipated the Berlioz … Continue reading Berlioz: EoI and taxpayers’ rights: we’re not quite there yet