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.
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.
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.
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.
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 . . .
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