EC Tax Review

• The Energy Transition and Fiscal Policy 4 February 2019 12:00
• Tax Policy Convergence and EU Fiscal State Aid Control: In Search of Rationality 4 February 2019 12:00
• The Tax Debtor’s Right of Defence in Case of Cross-Border Collection of Taxes 4 February 2019 12:00
• ECJ Judgment in Hamamatsu Case: An Abrupt End to Interaction Between Transfer Pricing and Customs Valuation? 4 February 2019 12:00
• The Polish Clearing House System: A ‘Stir’ring Example of the Use of New Technologies in Ensuring VAT Compliance in Poland and Selected Legal Challenges 4 February 2019 12:00
• Towards (More) Equal Taxation of Belgian and Foreign Immovable Property (European Commission v. Kingdom of Belgium (C-110/17)) 4 February 2019 12:00
• France and Germany Publish Common Position Paper on Common Corporate Tax Base 4 February 2019 12:00
• Article Index 4 February 2019 12:00

Highlights & Insights

• H&I 2019/43: Prenatal. Reimbursement of customs duties. Advocate General 11 February 2019 21:32
• H&I 2019/48: Dong Yang Electronics. Reference for a preliminary ruling. Fixed establishment within the meaning of VAT Directive. Wojewódzki Sąd Adm... 11 February 2019 21:31
• H&I 2019/49: Unitel. Reference for a preliminary ruling. Conditions exemption with the right to deduct. Naczelny Sąd Administracyjny 11 February 2019 21:31
• H&I 2019/50: World Comm Trading. Reference for a preliminary ruling. VAT deduction in proportion to the value of a discount. Curtea de Apel București 11 February 2019 21:31
• H&I 2019/53: Anton van Zantbeek. Reference for a preliminary ruling. Belgian tax on stock exchange. Grondwettelijk Hof 11 February 2019 21:31
• H&I 2019/57: Huijbregts. Flemish code of Inheritance tax constitutes an impediment to the free movement of capital. Court of Justice 11 February 2019 21:31
• H&I 2019/45: Tratave. Reduction of taxable amount in event of non-payment. Court of Justice 11 February 2019 21:31
• H&I 2019/56: AREX CZ. Assigning transport of excise goods. Chain of successive transactions with a single transport. Impact on classification of an... 11 February 2019 21:30
• H&I 2019/44: Oribalt Riga. Customs value of imported goods. Similar goods. Advocate General 11 February 2019 21:30
• H&I 2019/42: Austria v Germany. Court of Justice should dismiss Austria’s action against the new German motorway charge. Advocate General 11 February 2019 21:30
• Highlights & Insights on European Taxation, Towards more efficient and democratic decision-making in EU tax policy. European Commission 11 February 2019 21:02
• Highlights & Insights on European Taxation, Commission refers Italy to the Court of Justice of the EU for its preferential treatment of property registration tax 11 February 2019 21:01
• Highlights & Insights on European Taxation, Commission refers the United Kingdom to the Court for its failure to comply with VAT rules for certain commodity markets 11 February 2019 21:01
• Highlights & Insights on European Taxation, Commission refers Germany to the Court for its failure to align with EU rules on VAT refunds 11 February 2019 21:01
• Highlights & Insights on European Taxation, Code of conduct on business taxation: Lyudmila Petkova is the new chair of the Council working group 11 February 2019 21:00
• Highlights & Insights on European Taxation, Letters seeking commitments from Barbados, Belize, Curaçao, Mauritius, Saint Lucia and Seychelles. Code of Conduct Group 11 February 2019 21:00
• H&I 2019/41: Vorarlberger Landes- und Hypothekenbank. Austrian bank levy is not contrary to EU law. Court of Justice 11 February 2019 03:30

European Taxation

• European Union - Commission 4 February 2019 08:52
• International - International and EU Measures for the Protection of Cultural Heritage: Towards Broader Use of Tax Breaks to Stimulate Private Engagement 4 February 2019 09:53
• European Union - Council 4 February 2019 08:51
• European Union - Parliament 4 February 2019 08:53
• Italy - Critical Insights into the Tax Regime Applicable to a Transfer of a Business by an “Italian Permanent Establishment” in Exchange for Shares of the Transferee 1 February 2019 13:19
• Confederation Fiscale Europeenne - Opinion Statement ECJ-TF 3/2018 on the ECJ Decision of 12 June 2018 in Bevola (Case C-650/16), Concerning the Utilization of “Definitive Losses” Attributable to a Foreign Permanent Establishment 1 February 2019 20:19
• Austria - The New Wave of Cooperative Compliance Programmes and the Impact of New Technology 4 February 2019 10:27
• European Union - The ATAD 2 Anti-Hybrid Rules versus EU Member State Tax Treaties with Third States: Is Override Possible? 1 February 2019 13:19
• Italy - Permanent Establishment, “Building Sites” and “Observations” on the Commentary: Some Comments in Light of the Recent Supreme Court Decision in Case No. 28059 1 February 2019 13:19
• European Union - The ATAD’s Interest Limitation Rule – A Step Backwards? 1 February 2019 13:19
• Turkey - Recent Turkish Decision Finds that a Website Can Constitute a Permanent Establishment 1 February 2019 13:19
• France - Commission v. France (Case C-416/17): How a Tax Dispute Gave the ECJ the Opportunity to Add a New Piece to its Cilfit (Case 283/81) Puzzle 18 February 2019 09:21
• Ukraine - Recent Developments in the Area of Permanent Establishment 1 February 2019 13:19
• Germany - Germany’s Anti-Treaty-Shopping Rule under ECJ Pressure 1 February 2019 13:19
• Denmark - ECJ Decision in Bevola (Case C-650/16): A Missing Piece in the Marks & Spencer (Case C-446/03) Puzzle 14 February 2019 17:55
• European Union - An Overview of ATAD Implementation in EU Member States 1 February 2019 13:19
• European Union - Turnover Taxes Under State Aid Spotlight 1 February 2019 13:19
• European Union - The Changing Landscape of the EU VAT: Digital VAT Package and Definitive VAT System 1 February 2019 13:19
• Belgium - Belgium Finally Introduces Tax Consolidation as of 2019 1 February 2019 13:19
• Germany - The Implications of the New German Investment Tax Regime on German and Non-German Fund Vehicles 1 February 2019 13:19
• Netherlands - Comparing Similar Enterprises under Article 24(5) of the OECD Model: Non-Discrimination and MFN Treatment in the Context of the Netherlands Group Taxation Regime 1 February 2019 13:19
• European Union - Commission 1 February 2019 13:19
• European Union - Council 1 February 2019 13:19
• Germany - Germany’s Anti-Treaty/Directive-Shopping Provision Following the ECJ’s Decision in GS (Case C-440/17) 1 February 2019 20:19
• European Union - The Ulaanbaatar Declaration: 10 Key Priorities in International Taxation Identified by the Global Tax Advisers’ Platform (GTAP) 1 February 2019 13:19
• Italy - Recent Legislation on the Tax Regime Applicable to “Carried Interest” 1 February 2019 13:19
• Slovak Republic - Amendments to the Dividend Taxation Regime 1 February 2019 13:19
• Belgium - Tax Shelter for Scale-Ups 1 February 2019 13:19
• China (People's Rep.) - Taxpayer Fair Trial Rights and BEPS Implementation from the Perspectives of China, France and Korea 1 February 2019 13:19
• International - A Multi-Level Approach to “Treaty Entitlement” under the BEPS Project 1 February 2019 13:19
• European Union - Commission 1 February 2019 13:19
• European Union - Council 1 February 2019 13:19
• European Union - Parliament 1 February 2019 13:19
• European Union - Opinion Statement FC 7/2018 on a Proposal for a Council Directive Amending Directive 2006/112/EC, as Regards the Introduction of Detailed Technical Measures for the Operation of the Definitive VAT System for the Taxation of Trade between Member States (2018/0164(CNS)) 1 February 2019 13:19
• Germany - New Perspective on the Taxation of CFCs in Third Countries? 1 February 2019 13:19
• Italy - The Relationship between the EU Parent-Subsidiary Directive (2011/96) and Tax Treaties under Italian Case Law: Is Double Non-Taxation Always Undesirable? 1 February 2019 13:19
• European Union - Commission 1 February 2019 13:19
• European Union - Parliament 1 February 2019 13:19
• European Union - Court of Justice 1 February 2019 13:19
• Netherlands - The Status of Mutual Agreement between the Netherlands and Germany on the Allocation of Severance Payments 1 February 2019 13:19
• European Union - The EU Dispute Resolution Directive (2017/1852) and Fair Trial Protection under Article 47 of the EU Charter of Fundamental Rights 1 February 2019 13:19
• Germany - ECJ Referral on whether Withholding Tax Burden on Foreign Pension Funds Receiving Dividends from Domestic Corporations Infringes the Freedom of Movement of Capital 1 February 2019 13:19
• European Union - The End of the “Luxembourg Effect”: An Analysis of the Protection of Fundamental Freedoms Regarding Exit Taxes and Implementation of Anti-BEPS Measures by the European Union 1 February 2019 13:19
• European Union - Opinion Statement CFE 1/2018 on the Importance of Taxpayer Rights, Codes and Charters on Tax Good Governance 1 February 2019 13:19
• Norway - The New European Union-Norway Agreement on Administrative Cooperation in the Field of VAT and Other Taxes 1 February 2019 13:19
• European Union - Council 1 February 2019 13:18
• European Union - Pan-European Personal Pension Products – Will the Proposed European Tax Recommendation Work? 1 February 2019 13:19
• European Union - Shaping Input Tax Incentives for Companies Spending on R&D under the 2016 CCTB Directive Proposal 1 February 2019 13:19
• CFE - Opinion Statement ECJ-TF 2/2018 on the ECJ Decision of 7 September 2017 in Eqiom (Case C-6/16), Concerning the Compatibility of the French Anti-Abuse Rule Regarding Outbound Dividends with the EU Parent-Subsidiary Directive (2011/96) and the Fundamental Freedoms 1 February 2019 20:19
• European Union - Unravelling the Recent US Tax Reform: A Paradigm Shift in the International and EU Tax Landscape 1 February 2019 13:19