Europe
European Court of Justice
Europe
Europe
EU Advocate General addresses UK’s VAT exemption for cost-sharing groups
Francesca Amaddea, a researcher at the Tax Law Competence Centre (SUPSI), Manno, Switzerland, discusses the conclusions of Advocate General Juliane Kokott issued April 23 concerning a case before the European Court of Justice on the operation of the VAT exemption for cost sharing groups when a third country is involved . . .
Europe
Digital Economy
Europe
Europe
Europe
Americas
Bulgaria
EU Advocate General considers Bulgaria’s refusal to exempt dividends paid to Gibraltar companies from withholding tax
Davide Anghileri of the University of Lausanne, Switzerland, discusses a European Court of Justice Advocate General opinion concerning a Bulgarian law that excludes from the exemption from withholding taxes dividends paid by subsidiary companies incorporated in a Member State to their parent companies incorporated in Gibraltar . . .
Europe
Americas
Americas
Digital Economy
Austria
Europe
Digital Economy
Americas
Europe
Denmark
Americas
Europe
Belgium
Belgium fairness tax system may violate EU law, court rules
Davide Anghileri of the University of Lausanne discusses a May 17 European Court of Justice decision finding that Belgium’s fairness tax system is incomparable with EU freedom of establishment concepts and the parent-subsidiary directive . . .
Europe
Americas
Europe
Europe
EU court to review German law denying withholding tax exemption for some dividends paid to foreign parents
The European Court of Justice has published a reference for a preliminary ruling in a case challenging a German law that denies relief from withholding tax on some distributions . . .
Europe
French rule denying tax deferral on merger is contrary to EU law, court rules
JP Canavan discusses the EU Court of Justice’s highly anticipated decision in the Euro Park Service case, which further defines the limits of EU Member States’ ability to restrict tax deferral benefits on mergers, reorganizations, and similar transactions . . .
Europe
Europe
Americas
Americas
Belgium
Algeria
Europe
Denmark
Austria
EU court resolves tax treaty dispute between Germany, Austria regarding financial instrument
The European Court of Justice (ECJ), in a ruling released September 12, has concluded that the ECJ has jurisdiction to resolve a dispute between Member States which relates to the subject matter of the Treaties of the European Union if the dispute is submitted under a special agreement between the parties, writes Davide Anghileri of the University of Lausanne. . .
Europe
No withholding tax exemption for dividends paid to Dutch UCITS parent, court rules
Dublin-based tax specialist, JP Canavan, discusses a March 8 ruling of the Court of Justice of the European Union which concludes that dividends paid by a Belgian subsidiary to its parents, both Dutch UCITS, do not qualify for an exemption from Belgian withholding tax under the EU Parent-Subsidiary Directive . . .
Belgium
Belgium’s “fairness tax” conflicts with Parent-Subsidiary Directive, EU court advisor argues
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 . . .
