European Court of Justice
The ECJ Advocate General in a January 19 opinion concluded that France’s use of GAAR to deny a withholding tax exemption for dividends distributed by a French company to its Luxembourg parent is incompatible with EU law, writes MNE Tax contributing editor, Davide Anghileri, of the University of Lausanne . . .
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 . . .
See: Curia. This ruling will be covered in detail in a future MNE Tax article.
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 . . .
Davide Anghileri, a lecturer at the University of Lausanne, discusses a Court of Justice of the European Union decision which concludes that Portugal's current practice of denying Portuguese companies a deduction for intercompany dividends received from Tunisian or Lebanese subsidiaries violates EU law . . .
Belgium's fairness tax is incompatible with the EU Parent-Subsidiary Directive, Juliane Kokott, Advocate General of the Court of Justice of the European Union (CJEU), concluded in an opinion issued today. Under a 2013 . . .
The European Court of Justice has published a reference for a Danish case (C-480/16) in the . . .
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 EU VAT Directive is valid in so far as it applies a reduced rate of tax only to printed books, newspapers and periodicals, as well as to digital books which are supplied by means of a physical medium, as opposed to digital publications supplied electronically . . .
The EU General Court of Justice on July 19 dismissed Belgium's application to temporarily suspend an EU Commission decision that concludes that Belgium's excess profits tax ruling system granted illegal State aid . . .
The European Commission has today charged that France's scheme for taxing of dividends from nonresident subsidiaries is discriminatory, and has asked France . . .
The European Court of Justice on December 17 ruled in Timac Agro Deutschland v.Finanzamt Sankt Augustin (C‑388/14) as . . .
The European Commission has concluded that a Spanish tax scheme benefiting companies that acquire foreign shareholdings is incompatible with EU state aid rules . . .
European Court of Justice Advocate General Juliane Kokott in an October 23 opinion advised the ECJ to abandon the Marks & Spencer exception for loss relief for foreign group members and sanction UK legislation that restricts such loss relief. Kokott said the . . .
European Court of Justice Advocate General, Niilo Jääskinen, issued his opinion February 26 that freedom of establishment principles do not prevent Germany from imposing tax on unrealized gains inherent in assets located in Germany upon the transfer . . .
The European Court of Justice on Oct. 2 ruled that where goods are sold by a company established in State A to a person in State B, and where the vendor does finishing work on the goods performed by a service provider in State B before the goods are transferred to the purchaser, the place of supply is State B. See, Fonderie 2A v. Ministre de l’Économie et des Finances, C-446/13.
The European Commission announced on October 16 that it is referring Belgium to the European Court of Justice for discriminatory taxation of collective investment undertakings . . .
If the ECJ follows the opinion of the AG in the case, Timac Agro Deutschland, "the possibility to obtain cross-border loss relief would be significantly narrowed in cases where the PE country allows foreign taxpayers to pick up losses incurred by a sold or wound up PE," EY writes in a September 8 tax alert. See: EY. See, also: Timac Agro Deutschland GmbH v. Finanzamt Sankt Augustin (in German).
The European Court of Justice in an April 22 ruling, Drukarnia Multipress sp. z o.o. v Minister Finansów, (C‑357/13) has concluded that a Polish partnership limited by shares (‘PLS’) is a capital company within the meaning of Article 2(1)(b) and (c) of Council Directive 2008/7/EC concerning indirect taxes on the raising of capital, even though only . . .