EC Tax Review

• 2019: A Landmark Year for European Cooperation, or Maybe Not?! 7 March 2019 12:00
• The Relevance of the Procedural Framework Principles in the Direct Tax Cases of the CJEU 7 March 2019 12:00
• VAT and Blockchain: Challenges and Opportunities Ahead 7 March 2019 12:00
• Case C-28/17 NN A/S v. Skatteministeriet: A CJEU Judgment that Raises ‘Fresh Questions’ 7 March 2019 12:00
• Withholding Taxes Within the Internal Market After Sofina: Chronicle of a Death Foretold? 7 March 2019 12:00
• Germany: New VAT Compliance Obligations for Online Platforms 7 March 2019 12:00

Highlights & Insights

• H&I 2019/134: Pólus Vegas. Reference for a preliminary ruling. Tax on gaming. Fővárosi Közigazgatási és Munkaügyi Bíróság 19 April 2019 20:36
• H&I 2019/133: Stichting Schoonzicht. Reference for a preliminary ruling. National adjustment regime for capital goods. Hoge Raad 19 April 2019 20:35
• H&I 2019/124: Terracult. Reference for a preliminary ruling. Correction of invoices. Curtea de Apel Timișoara 19 April 2019 20:35
• H&I 2019/127: Mitliv Exim. Reference for a preliminary ruling. Criminal proceedings. Payment of criminal damages. Tribunalul Bucureşti 19 April 2019 20:35
• H&I 2019/132: Zyla. Pro rata temporis rule to social security component of tax credit. Court of Justice 19 April 2019 20:34
• H&I 2019/136: Sonaecom. Reference for a preliminary ruling. VAT deduction. Consultancy services. Acquisition shares did not materialise. Supremo Tr... 19 April 2019 20:34
• H&I 2019/135: Vodafone Portugal. Reference for a preliminary ruling. Electronic communications operator. Tribunal Arbitral Tributário 19 April 2019 20:34
• H&I 2019/128: Finanzamt Hamburg-Barmbek-Uhlenhorst. Reference for a preliminary ruling. VAT exemption. Surfing and sailing tuition. Finanzgericht H... 19 April 2019 20:34
• H&I 2019/129: Kaplan International colleges UK. Reference for a preliminary ruling. Cost Sharing Group exemption. Entity established in another Mem... 19 April 2019 20:34
• H&I 2019/131: Lolov and Others v Bulgaria. Violation of presumption of innocence and right to an effective remedy. ECHR 19 April 2019 20:34
• H&I 2019/130: CEVA Freight Holland. Amendment by declarant of value of goods entered in customs declaration. Advocate General 19 April 2019 20:32
• H&I 2019/125: Grup Servicii Petroliere. VAT exemption is not applicable to offshore jackup drilling rigs. Advocate General 19 April 2019 20:32
• Highlights & Insights on European Taxation, Taxation Paper: The Impact of the CCTB on the Effective Tax Burden of Corporations: results from the Tax Analyzer Model 19 April 2019 20:02
• Highlights & Insights on European Taxation, Proposal for a Directive of the European Parliament and of the Council amending Directive (EU) 2017/1132 as regards crossborder conversions, mergers and divisions 19 April 2019 20:01
• Highlights & Insights on European Taxation, MEPs want EU financial police force and financial intelligence unit 19 April 2019 20:01
• Highlights & Insights on European Taxation, EU to facilitate cross-border mobility of companies 19 April 2019 20:01
• Highlights & Insights on European Taxation, Commission concludes part of UK tax scheme gave illegal tax advantages to certain multinational companies; remaining part does not constitute aid 19 April 2019 20:00
• Highlights & Insights on European Taxation, Commission opens in-depth investigation into Slovakia’s tax on the food retail sector 19 April 2019 20:00
• H&I 2019/118: Stanleyparma Sas and Stanleybet Malta. Reference for a preliminary ruling. Tax on betting and pools. Commissione tributaria provincia... 27 March 2019 21:33
• H&I 2019/112: Banco Santander and Santusa v Commission. Appeal in the case on financial goodwill. Selectivity 27 March 2019 21:32
• H&I 2019/116: Axa Mediterranean v Commission. Appeal in the case of financial goodwill. Selectivity 27 March 2019 21:32
• H&I 2019/113: Prosegur Compañía de Seguridad v Commission. Appeal in the case on financial goodwill. Selectivity 27 March 2019 21:32
• H&I 2019/114: Santander v European Commission. Appeal in the case on financial goodwill. Selectivity 27 March 2019 21:32
• H&I 2019/115: World Duty Free Group v Commission. Appeal in the case on financial goodwill. Selectivity 27 March 2019 21:32
• H&I 2019/117: Commission v Italy. Action. Reduction to rates of excise duty. European Commission 27 March 2019 21:32
• H&I 2019/120: Banco Santander and Santusa v Commission. Appeal in the case on tax amortisation of financial goodwill for foreign shareholding acqui... 27 March 2019 21:32
• H&I 2019/119: Spain v Commission. Spain submits that the tax amortisation of financial goodwill for foreign shareholding acquisitions is not State aid 27 March 2019 21:31
• H&I 2019/123: Human Operator. EU law precludes application derogating measure before notification of its adoption. Court of Justice 27 March 2019 21:31
• H&I 2019/121: A & G Fahrschul. Motor vehicle driving tuition for categories B and C1 is not school or university education exempt from VAT. Court o... 27 March 2019 21:30
• Highlights & Insights on European Taxation, ESA finds no State aid in Norwegian petroleum exploration refunds 27 March 2019 21:01
• Highlights & Insights on European Taxation, Tax cooperation between EU Member States receives welcome boost following funding agreement 27 March 2019 21:00

European Taxation

• European Union - Current Trends Regarding Disclosure Mechanisms: Reporting Ultimate Beneficial Ownership – Part 2 17 April 2019 11:26
• European Union - Parliament 17 April 2019 10:06
• European Union - Council 17 April 2019 10:05
• European Union - Commission 17 April 2019 10:04
• European Union - Proposal for a Common Corporate Tax Base (CCTB): The Case for Foundational Principles 15 April 2019 12:07
• 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 17 April 2019 12:15
• European Union - Harmful Tax Competition and Fiscal State Aid: Two Sides of the Same Coin? 15 April 2019 14:09
• France - French Tax News for 2019: Game-Changing Developments Regarding the Taxpayer/Tax Administration Relationship 15 April 2019 09:21
• International - The Data Economy: On Evaluation and Taxation 15 April 2019 08:21
• European Union - Implementation of Controlled Foreign Company Rules under the EU Anti-Tax Avoidance Directive (2016/1164) 17 April 2019 06:42
• European Union - Islamic Finance and EU Law – Part 1 1 April 2019 08:51
• European Union - Current Trends Regarding Disclosure Mechanisms: Reporting Ultimate Beneficial Ownership – Part 1 3 April 2019 12:03
• European Union - Commission 3 April 2019 11:39
• European Union - Parliament 3 April 2019 12:01
• Germany - German Transfer Pricing Rules Incompatible with EU Law – A Critical Assessment of the ECJ’s Hornbach-Baumarkt (Case C-382/16) Decision 3 April 2019 11:42
• European Union - The Primacy of EU Law and the Retroactive Application of ECJ Case Law: The Spanish Application of ECJ Case Law on the Horizontal Tax Group 3 April 2019 12:04
• Hungary - Group Taxation and Further Corporate Income Tax Changes Effective 2019 3 April 2019 11:59
• Greece - Specific Anti-Avoidance Measures in Greece in the Post-BEPS and Post-ATAD Era 3 April 2019 12:00
• Italy - The New Special Tax Regime for Inbound Pensioners 3 April 2019 11:58
• Slovak Republic - Exit Tax in the Slovak Republic 3 April 2019 11:28
• European Union - CCTB – Is There a Chance of a Breakthrough? 3 April 2019 12:06
• Bulgaria - Corporate Tax Changes Implementing the EU Anti-Tax Avoidance Directive (2016/1164) and Other Developments 3 April 2019 11:41
• International - International and EU Measures for the Protection of Cultural Heritage: Towards Broader Use of Tax Breaks to Stimulate Private Engagement 28 February 2019 12:24
• European Union - Commission 28 February 2019 12:10
• European Union - Council 28 February 2019 12:08
• European Union - Parliament 28 February 2019 12:07
• Italy - Critical Insights into the Tax Regime Applicable to a Transfer of a Business by an “Italian Permanent Establishment” in Exchange for Shares of the Transferee 7 March 2019 12:03
• European Union - The ATAD 2 Anti-Hybrid Rules versus EU Member State Tax Treaties with Third States: Is Override Possible? 28 February 2019 12:15
• European Union - The ATAD’s Interest Limitation Rule – A Step Backwards? 28 February 2019 12:09
• Austria - The New Wave of Cooperative Compliance Programmes and the Impact of New Technology 28 February 2019 12:05
• Confederation Fiscale Europeenne - Opinion Statement ECJ-TF 3/2018 on the ECJ Decision of 12 June 2018 in Bevola (Case C-650/16), Concerning the Utilization of “Definitive Losses” Attributable to a Foreign Permanent Establishment 28 February 2019 12:06
• Italy - Permanent Establishment, “Building Sites” and “Observations” on the Commentary: Some Comments in Light of the Recent Supreme Court Decision in Case No. 28059 28 February 2019 12:23
• Turkey - Recent Turkish Decision Finds that a Website Can Constitute a Permanent Establishment 28 February 2019 12:22
• France - Commission v. France (Case C-416/17): How a Tax Dispute Gave the ECJ the Opportunity to Add a New Piece to Its Cilfit (Case 283/81) Puzzle 28 February 2019 12:51
• Germany - Germany’s Anti-Treaty-Shopping Rule under ECJ Pressure 28 February 2019 12:20
• Denmark - ECJ Decision in Bevola (Case C-650/16): A Missing Piece in the Marks & Spencer (Case C-446/03) Puzzle 28 February 2019 12:19
• Ukraine - Recent Developments in the Area of Permanent Establishment 28 February 2019 12:21
• European Union - An Overview of ATAD Implementation in EU Member States 28 February 2019 12:11
• European Union - Turnover Taxes under State Aid Spotlight 28 February 2019 12:16
• European Union - The Changing Landscape of the EU VAT: Digital VAT Package and Definitive VAT System 12 March 2019 12:26
• Belgium - Belgium Finally Introduces Tax Consolidation as of 2019 1 February 2019 12:19
• Germany - The Implications of the New German Investment Tax Regime on German and Non-German Fund Vehicles 1 February 2019 12:19
• Netherlands - Comparing Similar Enterprises under Article 24(5) of the OECD Model: Non-Discrimination and MFN Treatment in the Context of the Netherlands Group Taxation Regime 1 February 2019 12:19
• European Union - Commission 11 March 2019 13:48
• European Union - Council 11 March 2019 13:49
• Germany - Germany’s Anti-Treaty/Directive-Shopping Provision Following the ECJ’s Decision in GS (Case C-440/17) 1 February 2019 19:19
• European Union - The Ulaanbaatar Declaration: 10 Key Priorities in International Taxation Identified by the Global Tax Advisers’ Platform (GTAP) 1 February 2019 12:19
• Italy - Recent Legislation on the Tax Regime Applicable to “Carried Interest” 1 February 2019 12:19
• Slovak Republic - Amendments to the Dividend Taxation Regime 1 February 2019 12:19
• Belgium - Tax Shelter for Scale-Ups 1 February 2019 12:19