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 2019/390: Kuršu zeme. Existence of an undue tax advantage. Refusal VAT deduction. Court of Justice 9 December 2019 21:32
• H&I 2019/391: Unitel. EU law precludes national practice. Refusal of VAT exemption where the person acquiring the goods exported is not identified.... 9 December 2019 21:30
• Highlights & Insights on European Taxation, Commission requests that Spain abolish unduly restrictive conditions for tax deferrals in case of divisions of companies 9 December 2019 21:00
• Highlights & Insights on European Taxation, Commission requests that Germany update its capital gains taxation rules for certain real estate sales 9 December 2019 21:00
• Highlights & Insights on European Taxation, Commission refers Poland to Court for failing to remove certain tax exemptions on the use of energy products by highly polluting businesses 9 December 2019 21:00
• H&I 2019/382: Société Générale. EU law does not preclude national tax on financial transactions. Advocate General 6 December 2019 21:31
• H&I 2019/383: Allianzgi-Fonds AEVN. Reference for a preliminary ruling. Portuguese withholding tax on dividends. Collective investment undertakings... 6 December 2019 21:31
• H&I 2019/384: Finanzamt D. Reference for a preliminary ruling. Report on the care and support needs of patients for the Medizinischer Dienst der Kr... 6 December 2019 21:31
• H&I 2019/388: Altic. Refusal of VAT deduction. Obligations of traceability of foodstuffs and identification of the supplier. Court of Justice 6 December 2019 21:30
• H&I 2019/385: Cardpoint. VAT exemption for transactions concerning payments does not apply to services consisting in operating and maintaining ATMs... 6 December 2019 21:30
• H&I 2019/381: C. VAT taxable amount. Subsidy paid by operational fund. Court of Justice 6 December 2019 21:30
• H&I 2019/389: Glencore Agriculture Hungary. VAT deduction. Tax evasion or fraud. Burden of proof. Court of Justice 6 December 2019 21:30
• H&I 2019/386: Winterhoff and Eisenbeis. VAT exemption. Public postal services. Serving court of administrative authority documents. Court of Justice 6 December 2019 21:30
• H&I 2019/387: Dilly’s Wellnesshotel. Alteration of an authorised aid scheme. Court of Justice 6 December 2019 21:30
• H&I 2019/378: Belgische Staat. Tax exemption for disability allowances. EU law precludes difference in treatment. Court of Justice 27 November 2019 21:30
• Highlights & Insights on European Taxation, Council reaches provisional agreement on new rules for exchange of VAT payment data 27 November 2019 21:02
• Highlights & Insights on European Taxation, List of non-cooperative jurisdictions. Recommendation of Code of Conduct Group 27 November 2019 21:02
• H&I 2019/360: Impresa Pizzarotti. Reference for a preliminary ruling. Reclassification of a bank transfer between a company branch and a parent com... 26 November 2019 21:32
• H&I 2019/371: FRENETIKEXITO. Reference for a preliminary ruling. Tax treatment of fitness and human health activities. Tribunal Arbitral Tributário 26 November 2019 21:32
• H&I 2019/372: Gmina Wrocław. Transformation of the right of perpetual usufruct into immovable property ownership rights by operation of law. Wojewó... 26 November 2019 21:32
• H&I 2019/373: J & S Service. Reference for a preliminary ruling. GDPR. Protection interest of financial authorities. Bundsverwaltungsgericht 26 November 2019 21:32
• H&I 2019/361: PAGE Internacional. Reference for a preliminary ruling. Limitation of VAT deduction on expenditure on food to 50%. Tribunal Arbitral ... 26 November 2019 21:32
• H&I 2019/357: Ministre de l’Action and des Comptes publics Capital gains relating to exchange of securities transactions. Court of Justice 26 November 2019 21:31
• H&I 2019/356: Luxembourg and FIAT v Commission. Tax ruling results in unlawful advantage. General Court upholds recovery decision 26 November 2019 21:31
• H&I 2019/358: Belgische Staat. Use of evidence in case of VAT fraud. Request for a preliminary ruling inadmissible. Court of Justice (comments by E... 26 November 2019 21:30
• H&I 2019/368: Dong Yang Electronics. Subsidiary of a company is not a permanent establishment. VAT place of supply of services. Advocate General 26 November 2019 21:30
• Highlights & Insights on European Taxation, Commission urges Greece to align its rules regarding the limited deductibility of foreign losses (comments by Katerina Perrou) 26 November 2019 21:02
• Highlights & Insights on European Taxation, New version of the Combined Nomenclature 26 November 2019 21:01
• Highlights & Insights on European Taxation, List of gold coins 2020 26 November 2019 21:01
• Highlights & Insights on European Taxation, Transmission and exchange of VAT-relevant payment data. Council 26 November 2019 21:01
• Highlights & Insights on European Taxation, Proposal for a Council Directive on the common system of VAT as regards the special scheme for small enterprises 26 November 2019 21:01
• Highlights & Insights on European Taxation, Belize removed from EU list of non-cooperative tax jurisdictions 26 November 2019 21:01
• Highlights & Insights on European Taxation, Czechia. Application of the generalised reverse charge mechanism until 30 June 2022 26 November 2019 21:01
• Highlights & Insights on European Taxation, EU’s VAT system further equipped to tackle fraud in e-commerce and to help small businesses grow 26 November 2019 21:01
• Highlights & Insights on European Taxation, Council reaches provisional agreement on simplified rules for small businessesv 26 November 2019 21:01
• Highlights & Insights on European Taxation, Measures to strengthen administrative cooperation in order to combat VAT fraud. European Parliament 26 November 2019 21:01
• Highlights & Insights on European Taxation, EU list of non-cooperative jurisdictions for tax purposes. De-listing Belize. November 2019 26 November 2019 21:01
• Highlights & Insights on European Taxation, Commission opens in-depth investigation into tax exemptions for Italian ports 26 November 2019 21:01
• Highlights & Insights on European Taxation, Closing VAT loopholes for sales through online platforms. Supplement on VAT e-commerce directive. European Parliament 26 November 2019 21:01
• H&I 2019/354: UNESA. EU law does not preclude taxes applying only to undertakings which use nuclear energy to producte electricity. Court of Justice 25 November 2019 21:32
• H&I 2019/350: UMCR – ADA. Reference for a preliminary ruling. Supply of service? Holders of rights in musical works. Înalta Curte de Casație și Jus... 25 November 2019 21:32
• H&I 2019/355: The Netherlands and Starbucks v Commission. No State aid. No economic advantage. General Court annuls decision 25 November 2019 21:31
• H&I 2019/352: Golfclub Schloss Igling. VAT exemption supply of services closely linked to sport. No direct effect. Advocate General 25 November 2019 21:30
• H&I 2019/351: Petrotel-Lukoil. Taxation of energy products and electricity. Consumption of energy products on a site that produces such products. C... 25 November 2019 21:30
• H&I 2019/353: UNESA. EU law does not preclude taxes on the use of inland waters for the production of electricity. Court of Justice 25 November 2019 21:30

European Taxation

• 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 28 November 2019 08:55
• European Union - General Report of the 14th Annual GREIT Conference – Tax Sustainability in an EU and International Context 25 November 2019 07:52
• European Union - Council 22 November 2019 09:45
• European Union - Court of Justice 22 November 2019 10:46
• European Union - Commission 22 November 2019 09:42
• 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 25 November 2019 08:14
• 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 25 November 2019 08:22
• 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
• European Union - The Micula Case: A Rough Road for Dispute Resolution 4 November 2019 07:05
• European Union - Resolving Disputes in a Lawless World 4 November 2019 07:07
• Belgium - The Rise of Cooperative Compliance Programmes and the Rule of Law: A Comparison between Belgium and Italy 9 October 2019 12:42
• 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 2 October 2019 12:37
• 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
• Italy - The New Italian GAAR in Light of the EU Anti-Tax Avoidance Directive (2016/1164) 2 October 2019 13:10
• European Union - Commission 2 October 2019 13:26
• European Union - Court of Justice 2 October 2019 13:15
• Italy - The Italian Patent Box Regime and the Foreign Tax Credit 2 October 2019 13:08
• 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 13:29
• Germany - Recent Changes to the German Fiscal Unity Regime Affecting Inbound Investors 2 October 2019 13:30
• Italy - Royalties Exceeding an Arm’s Length Value: Deemed (In)applicability of “Secondary Adjustments” in Italy 2 October 2019 13:14
• 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 13:35
• Luxembourg - Recent Luxembourg Tax Trends in the Private Equity Environment 8 August 2019 09:10
• European Union - Commission 8 August 2019 09:19
• European Union - Council 8 August 2019 09:18
• 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 09:21
• Austria - Cooperative Compliance in Austria 8 August 2019 09:22
• Italy - Italian Supreme Court Decision on Indirect Taxation Applicable to a Surrender of Usufruct Rights over Immovable Property 8 August 2019 09:11
• Italy - Recent Legislation on the Tax Regime Applicable to “Retired Migrants” 8 August 2019 09:12
• European Union - Is ATAD a Black Hole? The Impact on International Tax Planning 8 August 2019 09:20
• Greece - Amendments to the Thin Cap Rule, the CFC Rule and the GAAR Following ATAD Implementation 8 August 2019 09:17
• Greece - Underlying Foreign Corporate Tax Credits in the Greek Tax Treaty Network 8 August 2019 09:12
• European Union - Commission 10 July 2019 08:31
• European Union - Council 10 July 2019 08:29
• European Union - Court of Justice 10 July 2019 08:28
• 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 08:32
• Portugal - The Taxation of the Portuguese Venture Capital Industry 10 July 2019 08:35
• Spain - The Spanish Digital Services Tax: A Paradigm for the Base Enlargement & Profit Attraction (BEPA) Plan for the Digitalized Economy 10 July 2019 08:27
• Latvia - Latvia’s New CFC Rules 10 July 2019 08:30