The European Commission today published a non-confidential version of its decision to open a State aid investigation into whether a tax rulings granted by Luxembourg to Engie, formally known as GDF Suez . . .
Dimitrios Kyriazis, a Doctoral Researcher in Law at the University of Oxford, analyzes the European Court of Justice's judgment in the so-called Spanish goodwill cases, released December 21, and addresses the ruling's impact on the Apple, Fiat, Starbucks State aid cases . . .
The European Court of Justice has today confirmed that Starbucks filed a suit in September challenging the European Commission's decision of October 21, 2015, which concluded that an advance pricing agreement . . .
The EU Commission, on December 19, released the public version of its decision, announced last August, determining that Ireland granted illegal State aid to Apple by issuing the company's subsidiaries overly-generous private tax rulings. A lot is at stake, including . . .
The European Commission on December 8 has asked France to comply fully with the ruling in Accor Case (C-310/09) of the Court of Justice of the European Union, writes Davide Anghileri of the University of Lausanne . . .
EU finance ministers, during an ECOFIN meeting of the Council of the EU held December 6, were unable to reach agreement on new hybrid mismatch rules designed to prevent multinationals from avoiding tax by exploiting differences between the tax systems of EU and non-EU countries. The ministers disagreed with a Dutch proposal to extend the effective date of the rules and a UK proposal. . .
Davide Anghileri of the University of Lausanne discusses the European Commission's December 1 proposal to modernize and unify throughout Europe the value added tax (VAT) rules for cross-border business-to-consumer (B2C) e-commerce . . .
See: Bloomberg BNA.
The Irish government today filed suit to annul the EU Commission's decision in the Apple case, which concluded that Ireland granted Apple about €13 billion (USD 14.5 billion) in illegal state aid by . . .
The European Commission has today launched a public consultation on whether the EU should take action to create disincentives for tax advisors and other intermediaries that help taxpayers . . .
Davide Anghileri of the University of Lausanne discusses an October 27 EU Commission working paper on debt bias tax systems of the EU member states which concludes that reform can be revenue neutral and maintain EU investment . . .
An EU Commission paper released October 27 uses economic modelling to conclude that recent EU proposals for a common corporate tax base (CCTB) and a common consolidated corporate tax base with formula apportionment (CCCTB) would result a fairer and more efficient tax system, writes Davide Anghileri, of the University of Lausanne, Switzerland . . .
Paulus Merks, Jian-Cheng Ku, and Jesse Peeters of DLA Piper, Amsterdam, discuss today's release by the EU Commission of three tax directives, the CCTB, CCCTB, and ATAD II, which will potentially have a significant impact on multinationals operating in the European Union . . .
The EU Commission has today released a proposed directive designed to strengthen existing mechanisms to resolve tax disputes between EU countries that result in double . . .
See: The Guardian.
A proposed directive for an EU common corporate tax base (CCTB), to be presented by the EU Commission next week, and the EU's planned common consolidated corporate tax base (CCCTB) proposal, would be mandatory for multinational groups operating in the EU that have annual revenue exceeding €750 million . . .
The EU Commission has been asked to prepare draft legislation for a financial transaction tax (FTT) following significant progress made on the design of the tax . . .