EC Tax Review

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Highlights & Insights

• H&I 2020/296: Hauptzollamt B. Reference for a preliminary ruling. Interest on refund of incorrectly assessed electricity tax. Bundesfinanzhof 30 June 2020 20:31
• H&I 2020/297: Kemwater ProChemie. Reference for a preliminary ruling. Condition on VAT deduction. Supply received made by another taxable person. N... 30 June 2020 20:31
• H&I 2020/291: Nelson Antunes da Cunha. Recovery of State aid. Court of Justice 30 June 2020 20:30
• H&I 2020/295: Wellcome Trust Ltd. Place of supply of services of investment management services. Advocate General 30 June 2020 20:30
• Highlights & Insights on European Taxation, Amendment to DAC allowing Member States an option to defer by up to six months 30 June 2020 20:02
• Highlights & Insights on European Taxation, Council agrees on the postponement of certain tax rules 30 June 2020 20:02
• Highlights & Insights on European Taxation, Optional DAC6 deferral now published in Official Journal 30 June 2020 20:02
• Highlights & Insights on European Taxation, Belgian tax shelter aid scheme for video game production. Invitation to submit comments 30 June 2020 20:01
• H&I 2020/281: Panavitrans. Reference for a preliminary ruling. Limitation period of refunding a tax found to be contrary to Community law. Curtea d... 26 June 2020 20:31
• H&I 2020/280: Jumbocarry Trading. Reference for a preliminary ruling. Customs debt that was incurred before 1 May 2016. Hoge Raad 26 June 2020 20:31
• H&I 2020/268: Finanzamt G. Reference for a preliminary ruling. VAT deduction. Both taxable and exempt activities. Bundesfinanzhof 26 June 2020 20:31
• H&I 2020/286: P. Reference for a preliminary ruling. VAT refund. Unduly invoiced VAT. Naczelny Sąd Administracyjny 26 June 2020 20:31
• H&I 2020/269: Finanzamt N. Reference for a preliminary ruling. VAT deduction. Both taxable and exempt activities. Bundesfinanzhof 26 June 2020 20:31
• H&I 2020/285: Finanzamt Linz. Reference for a preliminary ruling. VAT exemption for management of special investment funds. Tax related tasks by th... 26 June 2020 20:31
• H&I 2020/287: DBK. Reference for a preliminary ruling. VAT exemption. Specialist software designed for management of special investment funds. Bund... 26 June 2020 20:31
• H&I 2020/276: Vogel Import Export. Reference for a preliminary ruling. Combined Nomenclature. Classification of shaped wooden boards. Rechtbank eer... 26 June 2020 20:31
• H&I 2020/270: Rottendorf Pharma. Reference for a preliminary ruling. Duty repaid of re-exported goods. Finanzgericht Düsseldorf 26 June 2020 20:31
• H&I 2020/271: Finanzamt Wilmersdorf. Reference for a preliminary ruling. VAT fraud committed at a preceding stage. Finanzgericht Berlin-Brandenburg 26 June 2020 20:31
• H&I 2020/288: Autoridade Tributária e Aduaneira. Reference for a preliminary ruling. Capital gains. Discrimination. Tribunal Arbitral Tributário 26 June 2020 20:31
• H&I 2020/266: Dong Yang Electronics. Fixed establishment. Parent – subsidiary contractual relationships and investigative obligations on a third-pa... 26 June 2020 20:30
• Highlights & Insights on European Taxation, Commission approves Portuguese urgent liquidity support to TAP 26 June 2020 20:01
• Highlights & Insights on European Taxation, Finland. VAT exemption SME’s. Threshold to EUR 15,000 26 June 2020 20:01
• Highlights & Insights on European Taxation, Commission approves Finnish measure to recapitalise Finnair 26 June 2020 20:01
• Highlights & Insights on European Taxation, Commission approves Cypriot scheme deferring payment of VAT to support companies affected by coronavirus outbreak 26 June 2020 20:01
• Highlights & Insights on European Taxation, Setting up a subcommittee on tax matters. European Parliament 26 June 2020 20:01
• Highlights & Insights on European Taxation, Overview of EU Member States’ preferential tax regimes examined since the creation of the COCG in March 1998. Code of Conduct Group 26 June 2020 20:01
• Highlights & Insights on European Taxation, Commission approves Italian tax measures for maritime transport 26 June 2020 20:01
• Highlights & Insights on European Taxation, Commission approves Swedish scheme to compensate companies for damages suffered due to coronavirus outbreak 26 June 2020 20:01
• Highlights & Insights on European Taxation, Commission approves Polish recapitalisation scheme of capital support to SMEs and large enterprises affected by the coronavirus outbreak 26 June 2020 20:01
• Highlights & Insights on European Taxation, Commission Statement on consulting Member States on proposal to expand State aid Temporary Framework to further support micro, small and start-up companies and incentivise private investments 26 June 2020 20:01
• Highlights & Insights on European Taxation, Commission welcomes the creation of new subcommittee on tax matters in the European Parliament 26 June 2020 20:01
• Highlights & Insights on European Taxation, Overview of the preferential tax regimes and other measures examined by the Code of Conduct Group (Business Taxation) under EU listing. Code of Conduct Group 26 June 2020 20:01
• H&I 2020/265: Grupa Warzywna. Reference for a preliminary ruling. Additional VAT tax liability. Wojewódzki Sąd Administracyjny we Wrocławiu 19 June 2020 02:33
• H&I 2020/264: C.F. Access to information. Rights of defence. Court of Justice 19 June 2020 02:30
• Highlights & Insights on European Taxation, Report Code of Conduct Group for business taxation 19 June 2020 01:33
• H&I 2020/262: Pfizer Consumer Healthcare. Classification of self-heating patches and belts to relieve pain. Invalid Implementing Regulation. Court ... 12 June 2020 20:31
• H&I 2020/258: Oribalt Riga. Customs value of imported medicins. Similar goods. Court of Justice 11 June 2020 20:31
• H&I 2020/261: Herst. Transport of excise goods under a duty suspension arrangement. Court of Justice 11 June 2020 20:30
• H&I 2020/260: EUROVIA. Court has no jurisdiction in VAT case. Court of Justice 11 June 2020 20:30
• H&I 2020/259: Commission v UK. UK failed to fulfil its VAT obligations. New simplifications measures without submitting an application. Court of Ju... 11 June 2020 20:30
• H&I 2020/257: AGROBET CZ. Retention of total amount of excess VAT. Court of Justice 11 June 2020 20:30
• Highlights & Insights on European Taxation, Commission approves Polish scheme to compensate companies for damages suffered due to coronavirus outbreak and provide liquidity support 11 June 2020 20:05
• Highlights & Insights on European Taxation, Council approves conclusions on future administrative cooperation and excise duty on tobacco 11 June 2020 20:04
• Highlights & Insights on European Taxation, Council conclusions on the future evolution of administrative cooperation in the field of taxation in the EU 11 June 2020 20:04
• Highlights & Insights on European Taxation, Commission approves Irish scheme to support research and development, testing and production of coronavirus-relevant products 11 June 2020 20:03
• Highlights & Insights on European Taxation, Commission approves Irish scheme to support micro and small companies affected by coronavirus outbreak in restarting their activities 11 June 2020 20:03
• Highlights & Insights on European Taxation, Commission approves Czech scheme to support SMEs in the primary agricultural sector affected by coronavirus outbreak 11 June 2020 20:03
• Highlights & Insights on European Taxation, Ecofin Report to the European Council on tax issues 11 June 2020 20:03

European Taxation

• European Union - Negative Harmonization in Tax Matters: EU Case Law on Cross-Border Transfers of Losses 6 July 2020 07:47
• Austria/Slovak Republic - A Comparison of the Slovak Republic’s New Participation Exemption Regime with Austria’s Regime 24 June 2020 19:32
• Russia - Tax Measures Announced in the Presidential Address to the Nation 23 June 2020 07:21
• European Union - Commission 22 June 2020 12:53
• European Union/International - Emergency Tax Measures in Response to the COVID-19 Pandemic: The Full Picture in Europe 3 July 2020 16:15
• European Union/Austria - State Aid Issues Regarding National Digital Taxes 17 June 2020 10:14
• European Union - The Interaction between VAT and the Digital Services Tax Regime in Market Jurisdictions: Is the DST Filling the Gap Regarding the Taxation of the Digital Economy? 17 June 2020 09:28
• Hungary - Emergency Tax Measures in Hungary: Tax Relief and Crisis Taxes 22 June 2020 11:40
• European Union - The European Fiscal Support Plan in Response to COVID-19 (the Black Swan of European GDP): State Aid and Indirect Tax Measures 3 July 2020 16:21
• European Union - Commission 9 June 2020 11:47
• European Union - Court of Justice 9 June 2020 11:45
• Bulgaria - Corporate Tax Changes 9 June 2020 12:01
• European Union - Ne Bis In Idem: The Court of Justice of the European Union Weighs in on the Tax Debate 9 June 2020 11:50
• United Kingdom - International Tax Recovery Assistance between EU Member States and the United Kingdom Following Brexit 9 June 2020 11:31
• Germany - Reform of the German Controlled Foreign Company Rules 9 June 2020 11:59
• European Union/International - Emergency Tax Measures in Response to the COVID-19 Pandemic 12 May 2020 10:05
• International - Fighting Tax Fraud through Artificial Intelligence Tools: Will the Fundamental Rights of Taxpayers Survive the Digital Transformation of Tax Administrations? 9 June 2020 11:34
• European Union - Report on the Symposium, “Tax Digitization, Help or Obstacle to Legal Protection?” 9 June 2020 11:57
• Confédération Fiscale Européenne - Opinion Statement ECJ-TF 1/2020 on the General Court Decisions of 24 September 2019 in The Netherlands v. Commission (Starbucks) (Joined Cases C-760/15 and T-636/16) and Luxembourg v. Commission (Fiat Finance and Trade) (Joined Cases T-755/15 and T-759/15), on State Aid Granted by Transfer Pricing Rulings 14 May 2020 08:28
• European Union - Commission 14 May 2020 08:21
• European Union - Council 14 May 2020 08:19
• European Union - Court of Justice 14 May 2020 08:26
• European Union/Luxembourg - Luxembourg Following the Recent Fiat/Chrysler (T-755/15 and T-759/15) Decision 14 May 2020 08:25
• European Union/Netherlands - The Netherlands Following the Recent Starbucks NL Decision 14 May 2020 08:30
• European Union/Belgium - Belgium Following the Recent Excess Profit Rulings Decision 14 May 2020 08:32
• European Union/International - Recent Developments in the Field of EU Fiscal State Aid: Three Cases Concerning Benelux Tax Schemes and the Position of the United States – Foreword 14 May 2020 08:33
• European Union/United States - State Aid Recoveries and the US Foreign Tax Credit 14 May 2020 08:39
• European Union - The EU Concept of State Aid 14 May 2020 08:40
• European Union/Spain - Pros and Cons of the New European Tax Dispute Resolution System and the Spanish Attempt at Transposition 1 April 2020 08:00
• France - Counteracting Abusive Practices under French Tax Law: An Analysis 1 April 2020 07:55
• Confédération Fiscale Européenne - Opinion Statement ECJ-TF 4/2019 on the ECJ Decision of 26 February 2019 in X-GmbH (Case C-135/17), Concerning the Application of the German CFC Legislation in Relation to Third Countries 1 April 2020 08:23
• Turkey - New Taxes on Digital Services, Accommodation Services and Luxury Residences Assessed in Light of Basic Tax Principles 1 April 2020 07:46
• Belgium - Mandatory Disclosure of Aggressive Cross-Border Tax Planning Arrangements: Implementation of DAC 6 in Belgium 1 April 2020 07:41
• Netherlands/South Korea - The Netherlands Supreme Court Decides a Triangular Case under Article 15 of the OECD Model 1 April 2020 07:53
• European Union - Commission 1 April 2020 08:17
• European Union - Council 1 April 2020 08:04
• European Union - Cross-Border Tax Recovery Assistance and the Fundamental Rights of the Tax Debtor 1 April 2020 08:02
• European Union - Commission 20 February 2020 14:03
• European Union - Council 20 February 2020 14:05
• European Union - Parliament 20 February 2020 14:06
• Finland - Implementation of the EU Anti-Tax Avoidance Directive (2016/1164) Exit Tax Measures in Finland 26 February 2020 09:16
• Serbia - Serbia Introduces New Tax Incentives to Boost the Knowledge-Based Economy 26 February 2020 09:04
• 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 14:13
• Malta - Fiscal Unity Rules Introduced in Malta 2 March 2020 08:50
• European Union - Final Losses in Respect of Cross-Border Mergers: Memira (Case C-607/17) and Holmen (Case C-608/17) 20 February 2020 13:57
• Belgium - The Constitutional Implications of an EU Arm’s Length Principle 26 February 2020 09:19
• 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 26 February 2020 09:17
• France - French Tax Audits and the New Tax Warranty Scheme 20 February 2020 14:11
• Greece - Tax Loss Utilization through Company Reorganizations 26 February 2020 09:12
• European Union - The “Torino-Busan Declaration”: Identifying Priorities in an International Setting for Tax Professionals and Taxpayers 21 February 2020 07:13