EC Tax Review

• Where Is the Referring National Court at the CJEU’s Oral Hearing? 10 October 2019 12:00
• VAT and International Trade’s Crossroads: Right, Left or Straight On? 10 October 2019 12:00
• The Scope of the Transfer of a Totality of Assets in EU VAT 10 October 2019 12:00
• The EU Blacklist: A Step Forward but Still Much to Do 10 October 2019 12:00

Highlights & Insights

• H&I 2019/313: Riscossione v Poste Italiane. Reference for a preliminary ruling. Management of the postal current account intended for the collectio... 17 October 2019 20:32
• H&I 2019/314: Poste Italiane. Reference for a preliminary ruling. Management of postal current account intended for the collection of the local mun... 17 October 2019 20:32
• H&I 2019/312: Vodafone España. Reference for a preliminary ruling. General tax on capital transfers. Authorisation of electronic communications net... 17 October 2019 20:32
• H&I 2019/317: Commission v Hungary. Appeal. Hungarian tax on advertisements. European Commission 17 October 2019 20:31
• H&I 2019/311: Herst. Transport of excise goods under a duty suspension arrangement. Advocate General 17 October 2019 20:30
• H&I 2019/316: Idealmed III. Mandatory VAT exemption medical care. Advocate General 17 October 2019 20:30
• H&I 2019/315: Commission v Belgium. Belgium has failed to fulfil its obligations. Restrictions on the multidisciplinary activities of accountants. ... 17 October 2019 20:30
• Highlights & Insights on European Taxation, Commission requests the United Kingdom to comply with the Eurovignette Directive 17 October 2019 20:01
• Highlights & Insights on European Taxation, Commission calls on Spain to abolish the obligation imposed on non-resident taxpayers to appoint a tax representative (comments by Diego Arribas) 30 September 2019 20:01
• Highlights & Insights on European Taxation, Amendments proposal directive. VAT e-commerce package. European Parliament 30 September 2019 20:00
• Highlights & Insights on European Taxation, Portugal. Reverse charge mechanism for supplies of cork, wood, pine cones and pine nut kernels in their shell 30 September 2019 20:00
• Highlights & Insights on European Taxation, Poland. 50% VAT deduction on vehicles not entirely used for business purposes. Special scheme extended until 31 December 2022 30 September 2019 20:00
• Highlights & Insights on European Taxation, Romania. Special VAT measure on supply of wood products is extended until 31 December 2022 30 September 2019 20:00
• H&I 2019/299: IO. Member of the Supervisory Board of a foundation. No economic activities. Court of Justice 27 September 2019 20:31
• H&I 2019/298: Köln-Aktienfonds Deka. Investment funds established outside the Netherlands. Refund dividend tax. Advocate General 27 September 2019 20:30
• H&I 2019/303: Regards Photographiques. Reduced VAT rate on photographs. Court of Justice 27 September 2019 20:30
• H&I 2019/302: Brussels Securities. Parent Subidiary Directive. Belgian corporate tax. Advocate General 27 September 2019 20:30
• H&I 2019/300: Sole-Mizo and Dalmandi. Liability of the Member States. Right to full compensation or right to an adequate compensation. Advocate Gen... 27 September 2019 20:30
• H&I 2019/294: Ireland v Commission. State aid. Mineral oils used as fuel for alumina production. General Court 27 September 2019 20:30
• H&I 2019/293: Italy v Commission. Recovery of State aid. Exemption from excise duty on mineral oils used as fuel for alumina production. 20% of the... 27 September 2019 20:30
• H&I 2019/304: Peters. VAT exemption. Supply by a medical specialist in clinical chemistry and laboratory diagnostics. Court of Justice 27 September 2019 20:30
• Highlights & Insights on European Taxation, Commission requests Germany to recognise the profit and loss transfer agreement concluded with corporations established under the laws of another EU/EEA Member State 27 September 2019 20:01
• Highlights & Insights on European Taxation, VAT Gap: Frequently asked questions 27 September 2019 20:00
• Highlights & Insights on European Taxation, VAT Gap: EU countries lost € 137 billion in VAT revenues in 2017 27 September 2019 20:00
• Highlights & Insights on European Taxation, European Fiscal Board publishes its assessment of EU fiscal rules 27 September 2019 20:00
• Highlights & Insights on European Taxation, Commission opens in-depth investigations into individual ‘excess profit’ tax rulings granted by Belgium to 39 multinational companies 27 September 2019 20:00
• H&I 2019/288: Syyttäjä and Tulli. Reference for a preliminary ruling. National tax system for excise duties on ice-cream products. Korkein oikeus 20 September 2019 20:31
• H&I 2019/290: Autoservizi Giordano. Excise rate for commercial gas oil. Advocate General 20 September 2019 20:30
• H&I 2019/289: Google Ireland. Hungarian tax on advertisements. Very high coercive penalty payments. Unjustified restriction of freedom to provide s... 20 September 2019 20:30
• Highlights & Insights on European Taxation, EU tax transparency tools prove effective in the fight against tax evasion and tax avoidance 20 September 2019 20:00

European Taxation

• European Union - Are Turnover-Based Taxes a Suitable Way to Target Business Profits? 15 October 2019 07:39
• Belgium - The Rise of Cooperative Compliance Programmes and the Rule of Law: A Comparison between Belgium and Italy 9 October 2019 11:42
• European Union - The Micula Case: A Rough Road for Dispute Resolution 9 October 2019 11:45
• European Union - Resolving Disputes in a Lawless World 9 October 2019 11:31
• Confédération Fiscale Européenne - Opinion Statement on European Tax Advisers’ Policy Priorities for the 2019-2024 EU Mandate 3 October 2019 08:02
• European Union - Court of Justice 3 October 2019 08:26
• European Union - Commission 3 October 2019 08:22
• Poland - Collective Investment Schemes Claiming a Withholding Tax Refund in the European Union (in Particular, Poland) 3 October 2019 13:57
• Poland - Collective Investment Schemes Claiming a Withholding Tax Refund in the European Union (in Particular, Poland) 8 October 2019 14:12
• United Kingdom - A Critical Examination of the Proposed UK Digital Services Tax 1 October 2019 14:59
• 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 12:01
• Netherlands - Mandatory Disclosure in the Netherlands – To Disclose or Not to Disclose: That Is the Question 2 October 2019 11:37
• Germany - The Fight against RETT Blocker Structures under the German Real Estate Transfer Tax Reform 2 October 2019 11:59
• European Union - Commmission 2 October 2019 11:42
• European Union - Notional Interest Deduction Regimes in Europe: Through the Prism of ATAD 2 and Domestic Anti-Hybrid Mismatch Rules 2 October 2019 11:43
• Germany - Global Executives as Permanent Representatives in Germany – Tax Risks for Foreign Businesses 2 October 2019 11:48
• Germany - Reform of Section 8c of the Corporate Tax Act – Use of Tax Loss Carry-Forwards Significantly Improved 2 October 2019 11:58
• Italy - Recent Legislation on the Tax Regime Applicable to Inbound Workers, Qualified Lecturers and Researchers 2 October 2019 11:40
• Italy - The New Italian GAAR in Light of the EU Anti-Tax Avoidance Directive (2016/1164) 2 October 2019 12:10
• European Union - Commission 2 October 2019 12:26
• European Union - Court of Justice 2 October 2019 12:15
• Italy - The Italian Patent Box Regime and the Foreign Tax Credit 2 October 2019 12:08
• 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) 2 October 2019 12:29
• Germany - Recent Changes to the German Fiscal Unity Regime Affecting Inbound Investors 2 October 2019 12:30
• Italy - Royalties Exceeding an Arm’s Length Value: Deemed (In)applicability of “Secondary Adjustments” in Italy 2 October 2019 12:14
• Confédération 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 2 October 2019 12:35
• 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