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EU Tax Alert

  • 26-04-2018 EU TAX ALERT 2018/09
    Joined cases C-236/16 and C-237/16; case C-233/16 and joined cases C-234/16 and C-235/16 - ANGED

    CJEU strengthens the relevance of comparability for purpose of assessing selectivity of tax measures
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  • 22-03-2018 EU TAX ALERT 2018/08
    The CJEU ruled on the compatibility of French deferred taxation system for exchanges of shares with the EU Merger Directive and the freedom of establishment
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  • 21-03-2018 EU TAX ALERT 2018/07
    The EU Commission publishes its proposals on the taxation of Digital Economy
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  • 14-03-2018 EU TAX ALERT 2018/06
    The EU Council reached agreement on the automatic exchange of information on potentially aggressive cross-border arrangements (“DAC 6”)
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  • 01-03-2018 EU TAX ALERT 2018/05
    Cases C-115/16, C-116/16, C-117/16, C- 118/16, C-119/16 and C-299/16

    AG Kokott issued her opinion on the interpretation of the Parent Subsidiary Directive and the Interest and Royalty Directive in the Danish conduit cases
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  • 22-02-2018 EU TAX ALERT 2018/04

    Cases C-398/16 X BV and C-399/16 X NV
    CJEU rules on compatibility with freedom of establishment of Dutch provisions limiting the deduction of interest expenses and currency losses in cases of investments in foreign subsidiaries

    Case C-28/17, NN
    AG Campos Sánchez-Bordona issued his opinion on the compatibility with the TFEU of Danish legislation limiting the use, within domestic fiscal units, of losses incurred by Danish PEs of EU companies

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  • 07-02-2018 EU TAX ALERT 2018/03
    AG Wathelet issued his opinion on the compatibility with the free movement of capital of German rules on the taxation of dividends from third countries 
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  • 26-01-2018 EU TAX ALERT 2018/02
    The EU Commission requests Italy to eliminate the tax restriction on the investments in Italian real estate made by non-resident EU citizens 
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  • 17-01-2018 EU TAX ALERT 2018/01
    Case C-650/16, Bevola

    AG Campos Sánchez-Bordona issued his opinion on the compatibility with the freedom of establishment of the Danish legislation precluding the deductibility in Denmark of final losses incurred by foreign PEs
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  • 20-12-2017 EU TAX ALERT 2017/08
    The CJEU confirms that (i) TP adjustments are not relevant for declaring import taxable base of goods (Case C-529/16 Hamamatsu Photonics Deutschland GmbH) and that (ii) general presumptions of fraud and abuse are not compatible with the Parent Subsidiary Directive and the freedom of establishment (Joined cases C-504/16 Deister Holding and C-613/16 Juhler Holding)
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