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 . . .
Mary Cosgrove, a tax lecturer at the J. E. Cairnes School of Business & Economics at the National University of Ireland, discusses Ireland’s arguments in the Apple State aid case before the Court of Justice of the European Union, as revealed in the government’s summary of legal proceedings, released today . . . .
The European Court of Justice (ECJ) has ruled that a criminal proceeding can be brought against the legal representative of a company even if the company has already paid a tax penalty with respect to the same act or omission, writes Davide Anghileri of the University of Lausanne . . .
The European Commission has today charged that France’s scheme for taxing of dividends from nonresident subsidiaries is discriminatory, and has asked France . . .
The Court of Justice of the European Union’s much anticipated judgement in the Mercedes-Benz Financial Services UK Ltd case (Case C-164/16) was delivered on October 4, providing greater clarity on the VAT treatment of personal contract purchase agreements offered by car manufacturers and other companies, as well as on leases in general, writes UK tax specialist, Neil MacKay . . .
EU states must allow a court challenge to the legality of an information order issued to implement a tax-related exchange of information request on the grounds that the request lacks “foreseeable relevance,” the Court of Justice. . .
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 . . .
Davide Anghileri of the University of Lausanne discusses Court of Justice of European Union’s May 31 decision in Hornbach-Baumarkt which concluded that German transfer pricing legislation is valid and found that the role of the parent company as a shareholder of a non-resident company may be taken into account in assessing a non-arm’s length related-party transaction . . .
Davide Anghileri of the University of Lausanne discusses an EU Court of Justice ruling, delivered September 7, which concludes that France violated EU law when it applied a general antiabuse rule to deny a withholding tax exemption for dividends distributed by a resident subsidiary to a company controlled by a resident of a non-EU State . . .
Konstantin Sakuth of Linklaters LLP, Munich, discusses a June 28 European Court of Justice decision which settled a long-running debate regarding the legality under EU State aid rules of Germany’s “restructuring clause,” which allows carryback of tax losses following some company restructurings . . .
The European Court of Justice has published a reference for a Danish case (C-480/16) in the . . .
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 European Court of Justice has published a reference for an Austrian case (Case C-648/15) concerning whether Austria or Germany can tax profit-participation certificates (Genussscheine). Austria claims that the Court should hold that . . .
See: Curia. This ruling will be covered in detail in a future MNE Tax article.
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 . . .
Davide Anghileri writes about the opinion of the Advocate General of the Court of Justice of the European Union in the Bevola case, delivered January 17, which concludes that a Danish law that precludes the deductibility of final losses incurred by a company’s foreign permanent establishment violates EU law . .
The EU Advocate General of the Court of Justice of the European Union, Juliane Kokott, on March 1, released her opinion in four cases dealing with the interpretation of the beneficial ownership concept where the Interest Royalty Directive applies and in two cases where the Parent-Subsidiary Directive applies, writes Davide Anghileri of the University of Lausanne . . .
The European Court of Justice in May 17 decision ruled that France’s additional tax on dividends is not compatible with article 4 of the parent-subsidiary directive, writes Davide Anghileri of the University of Lausanne . . .
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 . . .
Davide Anghileri of the University of Lausanne discusses a March 7 European Court of Justice ruling concluding that the EU VAT directive is valid under EU law even though it excludes electronically-supplied digital books, newspapers, and periodicals from a reduced rate of VAT . . .
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 . . .
The European Court of Justice on December 17 ruled in Timac Agro Deutschland v.Finanzamt Sankt Augustin (C‑388/14) as . . .
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 . . .
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