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European Court of Justice

Belgium

ECJ AG’s opinion on issues relating to protection of legal privilege in the context of exchange of information obligations under DAC6

April 19, 2022

Luca Tortorella and Michele Targa, Gatti Pavesi Bianchi Ludovici, discuss the European Court of Justice Advocate General’s April 5 opinion in case C-694/20 that the provisions of DAC6 did not infringe on the right to a fair trial when the name of the intermediary claiming the privilege was not disclosed to tax authorities.

Europe

ECJ rules on intragroup transaction concerning VAT concept of fixed establishment

April 18, 2022

Adrian ȚAGA, Romania’s National Tax Agency, discusses the April 7 European Court of Justice ruling in case C-333/20 Berlin Chemie A. Menarini that addresses whether in the underlying case the German shareholder has a permanent establishment for VAT purposes in the country of its Romanian subsidiary.

Europe

The EU maze for deducting final losses of a nonresident permanent establishment

March 17, 2022

Dragos Dancau, Ericsson, discusses the European Court of Justice’s March 10 publication of the opinion of Advocate General Collins in C-538/20 Finanzamt B v W AG; the case leaves questions the German referring court raised on how previous cases should be interpreted and shows the maze in analyzing the deduction of the final losses of a nonresident PE within the EU.

Europe

The Advocate General’s opinion in the Fiat appeal: a plea for legal certainty

March 14, 2022

Leopoldo Parada, University of Leeds School of Law, analyzes the three grounds of appeal in the Fiat Chrysler Finance Europe v Commission case and warns that if the European Court of Justice agrees to follow the Advocate General’s opinion, there may be important ramifications that go beyond this transfer pricing case.

Americas

The applicability of the Spanish GAAR to conduit structures after the CJEU Danish cases

February 23, 2022

Aitor Navarro, Carlos III University, discusses the Spanish tax authorities’ December 16, 2021 publication of a panel report on the applicability of the domestic GAAR to a conduit arrangement aimed at benefiting from an exemption at source on the payment of interest income to EU residents.

Europe

ECJ rules the European Commission has authority under state aid rules to examine the compensation Romania paid to Swedish investors when implementing an arbitral award

February 16, 2022

Dragos Dancau, Ericsson, discusses the January 25 ECJ case where it ruled that the European Commission had competence to examine under state aid rules the compensation Romania made following an arbitral award linked to the Sweden-Romania bilateral investment treaty.

Denmark

Danish beneficial ownership cases on interest – High Court rules in favor of tax administration

December 15, 2021

Susi Baerentzen, Carlsberg Foundation Postdoctoral Fellow, discusses the November 25 High Court of Eastern Denmark ruling in two of the famous beneficial ownership cases, both of which are on interest; the cases are part of a group of six such cases that the CJEU made world-famous when . . .

Europe

CJEU confirms Spanish tax measure for goodwill is unlawful state aid

November 19, 2021

Ana Garutti, Orange Spain, discusses the October 6 decision of the Court of Justice of the European Union (CJEU) holding that Spain’s aid for investments in foreign entities, through a measure allowing amortization of goodwill, is discriminatory, because the aid . . .

Europe

Italy-France tax treaty’s interaction with parent-subsidiary EU directive

October 19, 2021

Michele Targa, Gatti Pavesi Bianchi Ludovici, discusses the Italian Supreme Court’s September 15 decision on the concurrent application of the Italy-France tax treaty and an EU directive to a dividend distribution by a French-resident subsidiary to its Italian-resident . . .

Europe

EU Advocate General opinion addresses Finnish taxation of non-Finnish investment funds

October 15, 2021

Ville Alahuhta, Bird & Bird Attorneys Ltd., discusses the EU Advocate General’s October 6 publication of an opinion on the Finnish tax treatment of a French investment fund in case C-342/20, addressing the . . .

Europe

CJEU to review German transfer pricing obligation: do national tax rules affect EU freedoms?

October 11, 2021

Francesca Amaddeo, Tax Law Competence Centre (SUPSI), discusses Germany’s July 15 request that the European Court of Justice review German transfer pricing documentation requirements and associated sanctions in the case C-431/21, X GmbH & Co. v Finanzamt Bremen, following . . .

Bulgaria

EU advocate general opinion addresses withholding tax on unpaid interest

October 11, 2021

Stoycho Dulevski, Kolev, Angelov & Miteva Law Firm, discusses the September 30 EU Advocate General’s opinion regarding the assessment of withholding tax on unpaid interest in Case С-257/20 Vivacom Telecom Bulgaria, focusing on the . . .

Belgium

EU Court of Justice overrules lower court in Belgian tax exemption state aid case

September 16, 2021

Setting aside the General Court’s 2019 decision, the Court of Justice of the European Union on September 16 concluded that the European Commission sufficiently demonstrated that Belgian “excess profits” tax exemptions granted to multinational companies constituted . . .

Europe

EU General Court decision in Engie, confirming Commission’s approach, transforms state aid prohibition into sweeping anti-avoidance measure, blurring line between legal tax minimization and abuse: Joachim Englisch / SSRN→

August 20, 2021
Austria

How will the European Commission define shell companies to stop tax avoidance?

June 7, 2021

New York City Economist Dr. J. Harold McClure discusses the European Commission’s launch on May 20 of an initiative to address the use of shell companies in international arrangements . . .

Europe

EU Advocate General advises on Portugal’s disparate tax treatment of dividends

May 20, 2021

Advocate General Kokott of the Court of Justice of the European Union (CJEU), in a May 6 opinion, advised the CJEU to rule that EU free movement of capital requirements . . .

Austria

ECJ rules interest payments due for untimely value-added tax refunds

May 19, 2021

The European Court of Justice ruled on May 12 that refunds resulting from adjustments to the amount of value-added tax that a taxpayer owes must be paid with interest when not paid within a reasonable period of time . . .

Europe

ECJ to this week hear Luxembourg’s appeal of the General Court’s decision in Fiat which approved the Commission’s use of the arm’s length principle to determine if a tax ruling gives rise to State aid: Seán McCárthaigh / Irish Times→

May 11, 2021
Americas

Danish High Court rules on beneficial ownership of dividends for tax purposes

May 5, 2021

Susi Baerentzen, Carlsberg Foundation Postdoctoral Fellow, discusses a highly-anticipated High Court of Eastern Denmark ruling issued May 3 that resolves two tax disputes concerning beneficial ownership . . .

Belgium

ECJ to rule on whether DAC 6 tax reporting obligation infringes rights

April 21, 2021

A Belgian court has requested a preliminary ruling from the European Court of Justice with respect to whether certain fundamental EU rights are infringed by a provision of DAC 6, which requires mandatory automatic exchange of information in the field of taxation in

Europe

EU sues UK for failure to recover Gibraltar tax benefits from multinationals

March 23, 2021

The European Commission reported on March 19 that it is referring the UK to the Court of Justice of the European Union for failing to comply with the Commission’s decision requiring it to recover €100 million of illegal state aid in Gibraltar. . .

Digital Economy

CJEU confirms Polish and Hungarian progressive turnover taxes do not violate EU law

March 17, 2021

On March 16, the Court of Justice of the European Union upheld the General Court’s judgments that two progressive turnover taxes – a Polish tax on the retail sector and a Hungarian tax on advertisement revenue – do not violate EU state aid law. . .

Europe

EU court rejects Swedish rules limiting deductions for cross-border interest payments

February 24, 2021

Emiliha Ferrão, a transfer pricing specialist at Thorning Koponen Consulting in Stockholm, Sweden, discusses the implications of a European Court of Justice ruling, issued January 20, on Swedish tax rules that limit deductions for some cross-border interest payments . . .

Americas

EU Commission’s grounds for appeal in Apple State aid tax case published: European Court of Justice→

February 3, 2021

       

Belgium

CJEU should reverse Belgian excess profits tax decision, Advocate General says

December 4, 2020

The Advocate General of the Court of Justice of the Europe Union (CJEU), in a December 3 opinion, advised the CJEU to overturn . . .

Europe

EU court rules Romania can impute interest on intercompany loans, but what should the rate be?

November 4, 2020

Dr. Harold McClure, a New York City economist, notes the EU Court of Justice’s October 8 ruling confirming that Romania’s tax authority can require arm’s length interest rates on intercompany loans and discusses how one would determine the interest rate . . .

Europe

EU Commission refers Greece to Court of Justice over rules that provide different tax treatment for losses incurred domestically and those incurred in other EU/EEA state: EU Commission→

November 2, 2020
Europe

CJEU rules that EU freedom of establishment does not preclude application of Romanian transfer pricing law imputing market-rate interest on loan between parent and branch located in another state: Court of Justice of the European Union→

October 30, 2020
Europe

Professors analyze EU General Court decision in Apple, noting drawbacks of using state aid concept to counter MNE tax avoidance: Stephen Daly, Ruth Mason / SSRN→

October 27, 2020

 

Europe

EU Advocate General concludes that Poland’s retail tax and Hungary’s advertising tax, both based on turnover, are not State aid even though they primarily affect larger undertakings: Court of Justice of the European Union→

October 15, 2020
Europe

The economics of leasing and the arm’s length standard

October 9, 2020

Dr. Harold McClure, an New York City economist, presents a model of what would compensate arm’s length lease payments and applies this model to ship leasing . . .

Denmark

Spain must recover illegal state aid for tax lease schemes

September 30, 2020

Susi Baerentzen, Ph.D., Copenhagen, Denmark, discusses the General Court of the European Union’s September 23 ruling in the Spanish tax leasing case, aka the Lico Leasing case, a long-running taxation state aid dispute that had been referred back from the European Court of Justice in 2018 . . .

Americas

EU leaning towards appealing Apple tax decision, unnamed senior tax officials say, deadline to appeal is Sept. 25: Simon Van Dorpe / Politico→

September 23, 2020
Europe

EU Commission will announce whether it will appeal Apple/Ireland tax ruling closer to September 25 deadline for filing an appeal, Vestger says: Naomi O’Leary, Joe Brennan / Irish Times→

September 18, 2020
Europe

EU Commission will assess EU General Court’s Apple ruling, including burden of proof issue, before deciding next steps for other State aid tax challenges: Margrethe Vestager for European Commission / European Parliament→

September 11, 2020
Europe

Italy’s Supreme Court resolves withholding tax dispute over interest paid to holding company

September 10, 2020

Francesca Amaddeo, a Researcher at the Tax Law Competence Centre (SUPSI), Manno, Switzerland, discusses a recent Italian Supreme Court decision addressing whether a sub-holding company was beneficial owner of interest payments for withholding tax purposes where the court applied the European Court of Justice’s holdings in the so-called Danish cases . . .

Europe

Authors analyze how EU courts interpret “economic reality” for VAT purposes: Ad van Doesum & Frank Nellen / SSRN→

September 2, 2020
Europe

EU court reaches surprising conclusions in Apple state aid case

July 15, 2020

Aisling Donohue, a Partner, Andersen, Dublin, discusses today’s ruling by the General Court of the European Union quashing a decision by the European Commission that Ireland had granted Apple an illegal State aid, focusing on the likely next steps in this litigation . . .

Americas

EU General Court should conclude that Apple branch’s stateless income should not be taxed in Ireland because assets, functions, risks not located there, Irish economist says: Seamus Coffey→

July 9, 2020

Posts navigation

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What’s Next

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May 24IFA Webinar Series Pillar Two: An UpdateVirtual Event
Sept. 4 – 8IFA CongressBerlin
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RECENT COMMENTS
  • Khaled Al Zaabi on Spanish government proposes digital services tax: “We are seeking assistance with Digital Assets and International Tax Consulting to help Abu Dhabi UAE Oil Company navigate the…” October 24 ,2024
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Latest

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Copyright © 2021. DISCLAIMER: The information provided herein is general and may not be applicable in all situations. It should not be acted upon without legal advice accounting for a particular situation.