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

State aid: national courts struggling with selectivity requirement

TL;DR - Questions of selectivity of tax advantages increasingly raised by national authorities to deny application of such advantage - In case at hand, selectivity of 'intragroup restructuring' exemption with respect to real estate transfer tax examined by German Bundesfinanzhof, which has doubts and refers the matter to the Court of Justice Introduction In recent years, the interpretation … Continue reading State aid: national courts struggling with selectivity requirement

AG Opinion in tax treaty dispute brought before CJ

TL;DR - CJ has jurisdiction to rule in cases where disputes regarding the interpretation of double tax treaties have been voluntarily submitted to it - Link with EU law is not too strong, in that Member States would be obliged to submit such disputes to the CJ - However, CJ cannot issue injunctions to the Member … Continue reading AG Opinion in tax treaty dispute brought before CJ

X v Ministerraad: fairness tax partly incompatible with EU law

Case On May 17, 2017, the Court of Justice ('CJ') decided that the Belgian fairness tax is partially at odds with EU law (Case C-68/15 X v Ministerraad). As a recap, the fairness tax is a separate tax of 5,15% which is levied in the hands of a company that (1) distributes profits while (2) … Continue reading X v Ministerraad: fairness tax partly incompatible with EU law

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