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EU Tax Alert

  • 16-07-2020 EU TAX ALERT 2020/10

    EU Commission releases DAC 7 proposal in the context of the new 2020 Tax Package

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  • 15-07-2020 EU TAX ALERT 2020/09

    The Apple case decision on State Aid: the General Court annuls the decision issued by the European Commission against Apple and Ireland

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  • 14-07-2020 EU TAX ALERT 2020/08
    Italian Supreme Court refers to the CJEU’s Danish cases to interpret the requirement of beneficial owner under the Interest and Royalty Directive (decision No. 14756 of 10 July 2020)
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  • 03-07-2020 EU TAX ALERT 2020/07
    Joined cases C-245/19 and C-246/19, État du Grand-duché de Luxembourg (Droit de recours contre une demande d’information en matière fiscale)
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  • 25-06-2020 EU TAX ALERT 2020/06

    The EU Council adopted an amending Directive to defer certain time limits for filing and exchanging information under DAC 2 and DAC 6

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  • 14-05-2020 EU TAX ALERT 2020/05

    Case C-749/18, B and Others

    The CJEU clarifies the application of the freedom of establishment to tax consolidation regimes

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  • 11-05-2020 EU TAX ALERT 2020/04

    Case C-547/18, Dong Yang Electronics

    The CJEU upholds that a fully owned subsidiary incorporated in a given Member State cannot be regarded as a VAT fixed establishment of the non-resident parent.

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  • 30-04-2020 EU TAX ALERT 2020/03
    CJEU decides two Italian cases: Italian FTT does not breach the free movement of capital; taxation of emigrant pensioners is compatible with EU law
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  • 06-03-2020 EU TAX ALERT 2020/02
    Italian Supreme Court clarifies requirements for the application of dividends exemption and tax credit under the PSD and tax treaties
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  • 28-02-2020 EU TAX ALERT 2020/01

    Case C-405/18, AURES Holdings

    The CJEU upholds that freedom of establishment does not require a Member State to take into account tax losses accrued by a company in the Member State of prior tax residence 

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