EC Tax Review

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Highlights & Insights

• H&I 2020/92: Vikingo Fővállalkozó. Reference for a preliminary ruling. VAT deduction. Invoice and additional documentary evidence. Fővárosi Közigaz... 30 March 2020 20:31
• H&I 2020/103: Balgarska natsionalna televizia. Reference for a preliminary ruling. Audiovisual services to viewers by public television broadcaster... 30 March 2020 20:31
• H&I 2020/93: Crewprint. Reference for a preliminary ruling. VAT deduction. Form of economic activity. Fővárosi Közigazgatási és Munkaügyi Bíróság 30 March 2020 20:31
• H&I 2020/94: BAKATI PLUS. Reference for a preliminary ruling. VAT exemption. Personal luggage. Szegedi Közigazgatási és Munkaügyi Bíróság 30 March 2020 20:31
• H&I 2020/104: Request for a preliminary ruling from the Fővárosi Közigazgatási és Munkaügyi Bíróság in the case Boehringer Ingelheim. 30 March 2020 20:31
• H&I 2020/95: Terracult. Adjustment of tax improperly invoiced. Advocate General 30 March 2020 20:30
• Highlights & Insights on European Taxation, Commission Decision on the German Sanierungsklausel 30 March 2020 20:01
• Highlights & Insights on European Taxation, Commission approves state support for EUR 250 million Latvian subsidised loan scheme and loan guarantee scheme for companies affected by coronavirus outbreak 30 March 2020 20:00
• Highlights & Insights on European Taxation, Commission approves EUR 300 million Luxembourg scheme to support companies affected by coronavirus outbreak 30 March 2020 20:00
• Highlights & Insights on European Taxation, Commission approves UK schemes to support SMEs affected by coronavirus outbreak 30 March 2020 20:00
• Highlights & Insights on European Taxation, Commission approves EUR 1.3 billion Danish scheme to compensate self-employed for damages suffered due to coronavirus outbreak 30 March 2020 20:00
• Highlights & Insights on European Taxation, Commission approves Luxembourg guarantee measure to further support economy in coronavirus outbreak 30 March 2020 20:00
• Highlights & Insights on European Taxation, Extension State aid Temporary Framework. Deferral of tax payments. European Commission 30 March 2020 20:00
• H&I 2020/87: Q GmbH. Reference for a preliminary ruling. VAT exemption insurance brokers and insurance agents. Bundesfinanzhof 27 March 2020 21:34
• H&I 2020/86: Titanium. Reference for a preliminary ruling. Term ‘fixed establishment’ in VAT Directive. Bundesfinanzgericht 27 March 2020 21:33
• H&I 2020/85: Commission v Germany. Action. Flat-rate scheme to all farmers. European Commission 27 March 2020 21:33
• Highlights & Insights on European Taxation, State aid Temporary Framework in context of COVID-19 outbreak. Vestager 27 March 2020 21:04
• Highlights & Insights on European Taxation, State aid: Commission approves German guarantee measure to further support economy in coronavirus outbreak 27 March 2020 21:01
• Highlights & Insights on European Taxation, State aid: Commission approves German direct grant scheme to support companies affected by coronavirus outbreak 27 March 2020 21:01
• Highlights & Insights on European Taxation, State aid: Commission approves Italian State guarantee scheme to support SMEs affected by coronavirus outbreak 27 March 2020 21:00
• Highlights & Insights on European Taxation, State aid: Commission approves € 20 billion Spanish guarantee schemes for companies and self-employed affected by coronavirus outbreak 27 March 2020 21:00
• H&I 2020/74: Amărăşti Land Investment. VAT deduction. Clause in bilateral promise. First-registration costs incurred by the purchaser. Court of Jus... 20 March 2020 21:33
• H&I 2020/82: Samohýl group. Reference for a preliminary ruling. Classification of Bob Martin Clear. Krajský soud v Ostravě 20 March 2020 21:33
• H&I 2020/83: Autoservizi Giordano società cooperativa. Duty on commercial gas as propellant for carriage of passengers. Court of Justice 20 March 2020 21:32
• H&I 2020/79: CS. Reference for a preliminary ruling. Interest for late payment in case of a not refunded turnover tax credit in good time. Verwaltu... 19 March 2020 21:31
• H&I 2020/78: Finanzamt für Körperschaften. Reference for a preliminary ruling. Tax-group arrangement for turnover-tax purposes. Exclusion of partne... 19 March 2020 21:31
• H&I 2020/74: Amărăşti Land Investment. VAT deduction. Clause in bilateral promise. First-registration costs incurred by the purchaser. Court of Jus... 19 March 2020 21:31
• H&I 2020/81: Alti. Reference for a preliminary ruling. Joint and several liability for VAT. Varhoven administrativen sad 19 March 2020 21:31
• H&I 2020/80: Commission v Belgium. Belgium has failed to fulfil its obligations. Restrictions on the multidisciplinary activities of accountants. C... 19 March 2020 21:30
• H&I 2020/77: X GmbH. VAT exemption. Services relating to healthcare and medical conditions by telephone. Court of Justice 19 March 2020 21:30
• H&I 2020/75: Blackrock Investment Management. Single supply of management services does not fall within scope VAT exemption management of special i... 19 March 2020 21:30
• Highlights & Insights on European Taxation, Amending VAT Directive on special scheme for small enterprises. Council 19 March 2020 21:04
• Highlights & Insights on European Taxation, Schemes to compensate damages caused by the COVID-19 outbreak. European Commission 19 March 2020 21:03
• Highlights & Insights on European Taxation, Coordinated economic response to the COVID-19 Outbreak. European Commission 19 March 2020 21:02
• H&I 2020/71: Stichting Schoonzicht. EU law does not oppose a national adjustment regime for capital goods. Advocate General 16 March 2020 21:30
• Highlights & Insights on European Taxation, VAT Directive. New articles on requirements for payment service providers. Council 16 March 2020 21:03
• Highlights & Insights on European Taxation, Amending Regulation. Strengthen administrative cooperation to combat VAT fraud. CESOP. Council 16 March 2020 21:03
• Highlights & Insights on European Taxation, Making Tax Work For All. Speech by Gentiloni 16 March 2020 21:02

European Taxation

• European Union/International - Emergency Tax Measures in Response to the COVID-19 Pandemic 3 April 2020 12:25
• European Union - Emergency Tax Measures in Response to the COVID-19 Pandemic 31 March 2020 08:03
• 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
• Germany - Mandatory Disclosure Rules: Spotlight on Germany 24 February 2020 13:24
• Portugal - Comment on Galeria Parque Nascente (Case C-438/18) Regarding the Deductibility of Interest in the Context of a Neutral Merger 26 February 2020 09:07
• European Union - Commission 9 January 2020 11:17
• European Union - Council 9 January 2020 11:17
• European Union - Court of Justice 9 January 2020 11:16
• European Union - Taxpayers’ Rights 9 January 2020 11:18
• Italy - Issues Regarding the Territorial Qualification of Income Deriving from the Exploitation of Image Rights in Italy 9 January 2020 10:59
• Finland - Finnish Case on the Taxation of Dividends from a Luxembourg SICAV Referred to the ECJ 9 January 2020 11:12
• France - French Tax Audits and Criminal Tax Cases 16 January 2020 09:07
• Italy - Tax Incentives for Investment in Innovative Start-Ups and SMEs 9 January 2020 11:10
• 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 11:20
• European Union - Special Tax Zones in the European Union: Implementing Models under State Aid Rules 11 March 2020 17:50
• 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 14:08
• European Union - General Report of the 14th Annual GREIT Conference – Tax Sustainability in an EU and International Context 12 December 2019 14:05
• European Union - Commission 12 December 2019 14:03
• European Union - Council 12 December 2019 14:04
• European Union - Court of Justice 12 December 2019 14:05
• 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 14:06
• 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 13:34
• France - The French Crusade to Tax the Online Advertisement Business: Reflections on the French Google Case and the Newly Introduced Digital Services Tax 18 March 2020 05:42
• European Union - Are Turnover-Based Taxes a Suitable Way to Target Business Profits? 7 November 2019 06:09
• Belgium/Italy - The Rise of Cooperative Compliance Programmes and the Rule of Law: A Comparison between Belgium and Italy 12 December 2019 14:07
• European Union/International - Resolving Disputes in a Lawless World 23 December 2019 11:21
• European Union/International - The Micula Case: A Rough Road for Dispute Resolution 23 December 2019 11:09
• European Union - Commission 7 November 2019 11:25
• European Union - Court of Justice 7 November 2019 11:24