EC Tax Review

• A Union that Strives for More Also in the Area of Taxation: Tax Measures in the Incoming Commission’s Political Guidelines 14 January 2020 12:00
• Rise and Decline of the Westphalian Principle in Taxation: The Web Tax Case 14 January 2020 12:00
• Special Tax Zones and Proportionality: A New Parameter for the Necessity Test 14 January 2020 12:00
• The Recent Restrictive ECJ Approach to Exit Tax and the ATAD Implementation 14 January 2020 12:00
• Comparative Analysis of the General Anti-Abuse Rule of the Anti-Tax Avoidance Directive: An Effective Tool to Tackle Tax Avoidance? 14 January 2020 12:00
• Wrong Forma Mentis? The ECtHR’s Tax Judgment in Formela 14 January 2020 12:00

Highlights & Insights

• H&I 2020/38: Amoena. Combined Nomenclature. Classification of masectomy bras. Court of Justice 21 February 2020 21:32
• H&I 2020/40: Segler-Vereinigung Cuxhaven. Reduced VAT rate for letting of places on camping or caravan sites not applicable to letting of boat moor... 21 February 2020 21:31
• H&I 2020/39: Banco de Santander. TEAC is not a court or tribunal. Court of Justice 21 February 2020 21:30
• Highlights & Insights on European Taxation, Council Decision on the conclusion of the Agreement on the withdrawal of the UK 21 February 2020 21:01
• Highlights & Insights on European Taxation, Agreement on the withdrawal of the UK from the European Union and the European Atomic Energy Community 21 February 2020 21:01
• Highlights & Insights on European Taxation, Tax policies in the European Union 2020 survey. European Commission 21 February 2020 21:01
• Highlights & Insights on European Taxation, Brexit. Declaration Germany, Austria and Slovenia on European arrest warrant 21 February 2020 21:01
• Highlights & Insights on European Taxation, Recommendation for a Council Decision authorising the opening of negotiations for a new partnership with the UK. European Commission 21 February 2020 21:01
• Highlights & Insights on European Taxation, Entry into force of the Brexit Agreement 21 February 2020 21:00
• H&I 2020/37: Comida paralela 12. Liable for customs debt. Unlawful importation. Civilly liable. Court of Justice 18 February 2020 21:31
• H&I 2020/34: Company Z. Reference for a preliminary ruling. Reduction of taxable amount as a result of a discount? Bundesfinanzhof 12 February 2020 21:30
• H&I 2020/36: Port Vauban. Withholding tax on services rendered in France by foreign entities. Conseil d’État 12 February 2020 21:30
• H&I 2020/31: KrakVet Marek Batko. Place of taxable transactions. Distance sales. Advocate General 12 February 2020 21:30
• Highlights & Insights on European Taxation, German rule on carry forward of losses for fiscal purposes by ailing companies does not constitute State aid. European Commission 12 February 2020 21:01
• Highlights & Insights on European Taxation, New Work Program. EU Code of Conduct Group business taxation 12 February 2020 21:00
• Highlights & Insights on European Taxation, Commission approves budget increase for two schemes reducing the air travel tax for flights to and from small islands in Germany 12 February 2020 21:00
• Highlights & Insights on European Taxation, Letters of formal notice concerning implementation DAC6, ATAD1, ATAD2 and tax dispute resolution mechanism. European Commission 12 February 2020 21:00
• Highlights & Insights on European Taxation, Follow-up note from the Presidency on CBCR. Council 2 February 2020 21:03
• Highlights & Insights on European Taxation, Corporate taxation of ports in Italy. State aid. Invitation to submit comments 2 February 2020 21:01
• Highlights & Insights on European Taxation, 2022 Edition of the Harmonized System (comments by Piet Jan de Jonge) 2 February 2020 21:01
• Highlights & Insights on European Taxation, Interest rates State aid recovery as from 1 February 2020 2 February 2020 21:01
• Highlights & Insights on European Taxation, Administrative cooperation and combating fraud in the field of VAT. Scheme for supplies of telecommunication, broadcasting and electronically supplied services 2 February 2020 21:01
• Highlights & Insights on European Taxation, Exchange of views on tax challenges arising from digitalisation. Council 2 February 2020 21:01
• Highlights & Insights on European Taxation, Q&A on UK’s Withdrawal Agreement. Movement of goods. European Commission 2 February 2020 21:01
• Highlights & Insights on European Taxation, Brexit: Council adopts decision to conclude the withdrawal agreement 2 February 2020 21:00
• H&I 2020/23: SK Telecom. Reference for a preliminary ruling. Use of roaming services. Place of supply. Bundesfinanzgericht 1 February 2020 21:31
• H&I 2020/22: Dubrovin & Tröger GbR – Aquatics. Reference for a preliminary ruling. VAT exemption. Swimming tuition. Bundesfinanzhof 1 February 2020 21:31
• H&I 2020/19: Administrația Județeană a Finanțelor Publice Sibiu. Reference for a preliminary ruling. Economic activity. Curtea de Apel Alba Iulia 1 February 2020 21:31
• H&I 2020/24: J.K. Reference for a preliminary ruling. Reduced VAT rate. Sale of prepared dishes. Naczelny Sąd Administracyjny 1 February 2020 21:31
• H&I 2020/14: Ramada Storax. Reference for a preliminary ruling. Restriction of VAT adjustments. Tribunal Arbitral Tributário 1 February 2020 21:31
• H&I 2020/17: JCM Europe. Reference for a preliminary ruling. Classification of bank note validator and cash boxes. First-tier Tribunal 1 February 2020 21:31
• H&I 2020/21: Northgate and Northgate Europe v Commission. Action. CFC Group Financing Exemption 1 February 2020 21:31
• H&I 2020/25: 5th AVENUE Products Trading. Reference for a preliminary ruling. Are payments to be able to sell the product in a particular territory... 1 February 2020 21:31
• H&I 2020/20: LSEGH and London Stock Exchange Group Holdings v Commission. Action. Group Financing Exemption 1 February 2020 21:31
• H&I 2020/26: B. Reference for a preliminary ruling. State aid. Permanently loss-making business activities by legal persons governed by public law.... 1 February 2020 21:31
• H&I 2020/29: Arris Global v Commission. Action. CFC Group Financing Exemption 1 February 2020 21:31
• H&I 2020/28: FRANCK. Reference for a preliminary ruling. VAT exemption. Credit management. Upravni sud u Zagrebu 1 February 2020 21:31
• H&I 2020/16: Danske Bank. Reference for a preliminary ruling. Taxable person. Swedish branch of a bank established in another Member State. Högsta ... 1 February 2020 21:31
• H&I 2020/8: Infohos. VAT exemption independent groups of persons. EU law precludes exclusivity condition. Court of Justice 1 February 2020 21:31
• H&I 2020/18: Commission v Hungary. Action. Excise duty on manufactured tobacco below thresholds. European Commission 1 February 2020 21:31
• H&I 2020/7: Pantochim. Mutual assistance for recovery of claims. Set-off of tax claim. Advocate General 1 February 2020 21:30
• Highlights & Insights on European Taxation, Negotiations with Belarus for an agreement on Customs Cooperation and Mutual Administrative Assistance (comments by Piet Jan de Jonge) 31 January 2020 21:01

European Taxation

• European Union - Commission 20 February 2020 15:03
• European Union - Council 20 February 2020 15:05
• European Union - Parliament 20 February 2020 15:06
• Finland - Implementation of the EU Anti-Tax Avoidance Directive (2016/1164) Exit Tax Measures in Finland 21 February 2020 08:01
• Serbia - Serbia Introduces New Tax Incentives to Boost the Knowledge-Based Economy 20 February 2020 15:02
• International/European Union - Report on the ILA Study Group on International Tax Law Seminar “Public International Law and Taxation” held on 11 October 2019 in Luxembourg 20 February 2020 15:13
• Malta - Fiscal Unity Rules Introduced in Malta 20 February 2020 15:14
• European Union - Final Losses in Respect of Cross-Border Mergers: Memira (Case C-607/17) and Holmen (Case C-608/17) 20 February 2020 14:57
• Belgium - The Constitutional Implications of an EU Arm’s Length Principle 21 February 2020 07:54
• European Union - Opinion Statement ECJ-TF 3/2019 on the ECJ Decision of 22 November 2018 in Sofina (Case C-575/17) on Withholding Taxes, Losses and Territoriality 20 February 2020 15:07
• France - French Tax Audits and the New Tax Warranty Scheme 20 February 2020 15:11
• Greece - Tax Loss Utilization through Company Reorganizations 20 February 2020 14:56
• European Union - The “Torino-Busan Declaration”: Identifying Priorities in an International Setting for Tax Professionals and Taxpayers 21 February 2020 08:13
• Germany - Mandatory Disclosure Rules: Spotlight on Germany 21 February 2020 08:04
• Portugal - Comment on Galeria Parque Nascente (Case C-438/18) Regarding the Deductibility of Interest in the Context of a Neutral Merger 20 February 2020 15:01
• European Union - Commission 9 January 2020 12:17
• European Union - Council 9 January 2020 12:17
• European Union - Court of Justice 9 January 2020 12:16
• European Union - Taxpayers’ Rights 9 January 2020 12:18
• Italy - Issues Regarding the Territorial Qualification of Income Deriving from the Exploitation of Image Rights in Italy 9 January 2020 11:59
• Finland - Finnish Case on the Taxation of Dividends from a Luxembourg SICAV Referred to the ECJ 9 January 2020 12:12
• France - French Tax Audits and Criminal Tax Cases 16 January 2020 10:07
• Italy - Tax Incentives for Investment in Innovative Start-Ups and SMEs 9 January 2020 12:10
• European Union/Spain - The ECJ’s Danish Cases and the Spanish Withholding Tax Exemption in Respect of Interest Payments to EU Lenders: Some Reflections and Practical Implications 9 January 2020 12:20
• European Union - Special Tax Zones in the European Union: Implementing Models under State Aid Rules 9 January 2020 12:21
• Finland - The Application of the Finnish General Anti-Abuse Rule in Light of Article 6 of the EU Anti-Tax Avoidance Directive (2016/1164) – Some Initial Thoughts 12 December 2019 15:08
• European Union - General Report of the 14th Annual GREIT Conference – Tax Sustainability in an EU and International Context 12 December 2019 15:05
• European Union - Commission 12 December 2019 15:03
• European Union - Council 12 December 2019 15:04
• European Union - Court of Justice 12 December 2019 15:05
• Confédération Fiscale Européenne - Opinion Statement FC 2/2019 Concerning the Implications of the Decision of the Court of Justice of the European Union in Iberdrola (Case C-132/16) on Input Tax Deductions 12 December 2019 15:06
• Finland - Finland Introduces Changes to the Withholding Tax Treaty Claim Process for Non-Resident Portfolio Investors by Adopting the OECD’s Treaty Relief and Compliance Enhancement Package 12 December 2019 14:34
• France - The French Crusade to Tax the Online Advertisement Business: Reflections on the French Google Case and the Newly Introduced Digital Services Tax 12 November 2019 08:52
• European Union - Are Turnover-Based Taxes a Suitable Way to Target Business Profits? 7 November 2019 07:09
• Belgium/Italy - The Rise of Cooperative Compliance Programmes and the Rule of Law: A Comparison between Belgium and Italy 12 December 2019 15:07
• European Union/International - Resolving Disputes in a Lawless World 23 December 2019 12:21
• European Union/International - The Micula Case: A Rough Road for Dispute Resolution 23 December 2019 12:09
• European Union - Commission 7 November 2019 12:25
• European Union - Court of Justice 7 November 2019 12:24
• Confédération Fiscale Européenne - Opinion Statement on European Tax Advisers’ Policy Priorities for the 2019-2024 EU Mandate 12 November 2019 12:42
• Poland - Collective Investment Schemes Claiming a Withholding Tax Refund in the European Union (in Particular, Poland) 13 November 2019 10:37
• United Kingdom - A Critical Examination of the Proposed UK Digital Services Tax 7 November 2019 07:06
• Confédération Fiscale Européenne - Opinion Statement ECJ-TF 2/2019 on the ECJ Decisions of 26 February 2019 in N Luxembourg I et al. (Joined Cases C-115/16, C-118/16, C-119/16 and C-299/16) and T Danmark et al. (Joined Cases C-116/16 and C-117/17), Concerning the “Beneficial Ownership” Requirement and the Anti-Abuse Principle in the Company Tax Directives 2 October 2019 13:01
• Netherlands - Mandatory Disclosure in the Netherlands – To Disclose or Not to Disclose: That Is the Question 22 January 2020 10:46
• Germany - The Fight against RETT Blocker Structures under the German Real Estate Transfer Tax Reform 2 October 2019 12:59
• European Union - Commmission 2 October 2019 12:42
• European Union - Notional Interest Deduction Regimes in Europe: Through the Prism of ATAD 2 and Domestic Anti-Hybrid Mismatch Rules 2 October 2019 12:43
• Germany - Global Executives as Permanent Representatives in Germany – Tax Risks for Foreign Businesses 2 October 2019 12:48
• Germany - Reform of Section 8c of the Corporate Tax Act – Use of Tax Loss Carry-Forwards Significantly Improved 2 October 2019 12:58
• Italy - Recent Legislation on the Tax Regime Applicable to Inbound Workers, Qualified Lecturers and Researchers 2 October 2019 12:40