EC Tax Review

• The New VAT General Reverse-Charge Mechanism 22 June 2019 12:00
• The Anti-Tax Avoidance Directive General Anti-Abuse Rule: A Legal Basis for a Duty on Member States to Fight Tax Abuse in EU Corporate Direct Tax Law 22 June 2019 12:00
• A Critical Approach to GAARs in the Greek and EU Tax Law 22 June 2019 12:00
• The Limitations of the VAT Gap Measurement 22 June 2019 12:00
• Report of the EFS Seminar ‘50 Years of the EU Customs Union and EU VAT System: Developments, Challenges and Alternatives’ Held on 14 February 2019, at the Erasmus University Rotterdam 22 June 2019 12:00
• State Aid and (In)Direct Taxation: Report on the 12th Frans Vanistendael Lectures 22 June 2019 12:00
• The European Union Anti-Tax Avoidance Directive and the Limitation of Interest Deduction: The Portuguese Case 22 June 2019 12:00

Highlights & Insights

• H&I 2019/255: Commission v Greece. EU law precludes a much lower rate of excise duty to tsipouro and tsikoudia manufactured by small distillers. Co... 16 August 2019 20:33
• H&I 2019/254: Skonis ir kvapas. Excise duty. Concept of cigars. Tobacco product with additional paper layer. Court of Justice 7 August 2019 20:31
• H&I 2019/252: N Luxembourg 1 & Others. Beneficial ownership of interest and royalties. Abuse of rights. Court of Justice 27 July 2019 20:32
• H&I 2019/253: T Danmark and Y Denmark. Beneficial owner of the distributed profits. Abuse of rights. Court of Justice 27 July 2019 20:32
• H&I 2019/251: A-PACK. EU law precludes refusal to adjust VAT in case of unpaid debts. Court of Justice 27 July 2019 20:31
• H&I 2019/250: Geelen. Live interactive erotic webcam sessions. Place of service. Court of Justice 27 July 2019 02:31
• H&I 2019/249: Hungary v Commission. Annulment of Commission Decision on taxation of advertisement turnover. General Court 25 July 2019 20:30
• Highlights & Insights on European Taxation, Proposal on mandatory transmission and exchange of VAT-relevant payment information. Opinion EESC 25 July 2019 20:00
• Highlights & Insights on European Taxation, Proposal on distance sales of goods and certain domestic supplies of goods. Opinion EESC 25 July 2019 20:00

European Taxation

• Italy - The Italian Patent Box Regime and the Foreign Tax Credit 21 August 2019 09:47
• European Union - Commission 20 August 2019 08:13
• Italy - The New Italian GAAR in Light of the EU Anti-Tax Avoidance Directive (2016/1164) 20 August 2019 07:48
• European Union - Court of Justice 20 August 2019 08:10
• European Union - Holding Companies and Leveraged Buy-Outs in the European Union Following BEPS: Beneficial Ownership, Abuse of Law and the Single Taxation Principle (Danish ECJ Cases C-115/16, 116/16, 117/16, 118/16, 119/16 and 299/16) 13 August 2019 08:49
• Italy - Royalties Exceeding an Arm’s Length Value: Deemed (In)applicability of “Secondary Adjustments” in Italy 13 August 2019 08:09
• Germany - Recent Changes to the German Fiscal Unity Regime Affecting Inbound Investors 13 August 2019 07:19
• Conféderation Fiscale Européenne - Opinion Statement ECJ-TF 1/2019 on the ECJ Decision of 31 May 2018 in Hornbach-Baumarkt (Case C-382/16) Concerning the Application of Transfer Pricing Rules to Transactions between Resident and Non-Resident Associated Enterprises 13 August 2019 07:50
• Luxembourg - Recent Luxembourg Tax Trends in the Private Equity Environment 8 August 2019 08:10
• European Union - Commission 8 August 2019 08:19
• European Union - Council 8 August 2019 08:18
• Confédération Fiscale Européenne - Opinion Statement FC 1/2019: CFE Response to the OECD Consultation Document: Addressing the Tax Challenges of the Digitalisation of the Economy 8 August 2019 08:21
• Austria - Cooperative Compliance in Austria 8 August 2019 08:22
• Italy - Italian Supreme Court Decision on Indirect Taxation Applicable to a Surrender of Usufruct Rights over Immovable Property 8 August 2019 08:11
• Italy - Recent Legislation on the Tax Regime Applicable to “Retired Migrants” 8 August 2019 08:12
• European Union - Is ATAD a Black Hole? The Impact on International Tax Planning 8 August 2019 08:20
• Greece - Amendments to the Thin Cap Rule, the CFC Rule and the GAAR Following ATAD Implementation 8 August 2019 08:17
• Greece - Underlying Foreign Corporate Tax Credits in the Greek Tax Treaty Network 8 August 2019 08:12
• European Union - Commission 10 July 2019 07:31
• European Union - Council 10 July 2019 07:29
• European Union - Court of Justice 10 July 2019 07:28
• European Union - Foreign-Located Immovable Property Protected against Discriminatory Taxation of Cross-Border Inheritance: Comments on the Huijbrechts Decision (Case C-679/17) 10 July 2019 07:32
• Portugal - The Taxation of the Portuguese Venture Capital Industry 10 July 2019 07:35
• Spain - The Spanish Digital Services Tax: A Paradigm for the Base Enlargement & Profit Attraction (BEPA) Plan for the Digitalized Economy 10 July 2019 07:27
• Latvia - Latvia’s New CFC Rules 10 July 2019 07:30
• Belgium - ATAD Implementation in Belgium: An Analysis of the New Interest Limitation Rule 10 July 2019 07:34
• European Union - At a Crossroads: Mandatory Disclosure under DAC-6 and EU Primary Law – Part 2 10 July 2019 07:33
• Austria - New Digital Business Tax on Online Advertising in Austria 10 July 2019 07:35
• European Union - Commission 12 June 2019 14:54
• European Union - Council 12 June 2019 14:51
• Ireland - Ireland’s Recent Finance Act 12 June 2019 14:49
• Germany - German Trade Tax Exemption for Third-Country Dividends Breaches EU Law 12 June 2019 14:38
• Netherlands - Report on the Symposium “Access to Litigation” Held on 14 February 2019 at the World Trade Centre, Utrecht 13 June 2019 08:28
• European Union - Digital Services Tax: A Critical Analysis and Comparison with the VAT System 13 June 2019 08:32
• Italy - Tax Treaty Qualification of Payments Made to Models Performing in Fashion Shows and Photo Sessions: A Commentary on Italian Supreme Court Decision No. 21865/2018 12 June 2019 14:43
• European Union - Islamic Finance and EU Law – Part 2 12 June 2019 14:58
• European Union - At a Crossroads: Mandatory Disclosure under DAC-6 and EU Primary Law – Part 1 12 June 2019 15:05
• Norway - A Brief Overview of the Court’s “Two-Minute” Reasoning in the Transocean Cases 12 June 2019 14:41
• European Union - Current Trends Regarding Disclosure Mechanisms: Reporting Ultimate Beneficial Ownership – Part 2 8 May 2019 09:24
• European Union - Commission 8 May 2019 09:50
• European Union - Council 9 May 2019 05:57
• European Union - Parliament 9 May 2019 05:59
• European Union - Harmful Tax Competition and Fiscal State Aid: Two Sides of the Same Coin? 8 May 2019 09:16
• European Union - Proposal for a Common Corporate Tax Base (CCTB): The Case for Foundational Principles 8 May 2019 09:18
• European Union - An EU-Wide Minimum Corporate Tax Rate as an Integral Part of the CC(C)TB: The Analogy of Germany’s Minimum Local Business Taxation 8 May 2019 09:20
• France - French Tax News for 2019: Game-Changing Developments Regarding the Taxpayer/Tax Administration Relationship 8 May 2019 09:33
• International - The Data Economy: On Evaluation and Taxation 8 May 2019 09:34
• European Union - Implementation of Controlled Foreign Company Rules under the EU Anti-Tax Avoidance Directive (2016/1164) 12 June 2019 15:07
• European Union - Islamic Finance and EU Law – Part 1 8 May 2019 09:22
• European Union - Current Trends Regarding Disclosure Mechanisms: Reporting Ultimate Beneficial Ownership – Part 1 3 April 2019 12:03