EU Tax Alert
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25-06-2020
EU TAX ALERT 2020/06
Leggi tutto »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
Leggi tutto »Case C-749/18, B and Others
The CJEU clarifies the application of the freedom of establishment to tax consolidation regimes -
11-05-2020
EU TAX ALERT 2020/04
Leggi tutto »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. -
30-04-2020
EU TAX ALERT 2020/03
Leggi tutto »CJEU decides two Italian cases: Italian FTT does not breach the free movement of capital; taxation of emigrant pensioners is compatible with EU law -
06-03-2020
EU TAX ALERT 2020/02
Leggi tutto »Italian Supreme Court clarifies requirements for the application of dividends exemption and tax credit under the PSD and tax treaties -
28-02-2020
EU TAX ALERT 2020/01
Leggi tutto »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 -
20-12-2019
EU TAX ALERT 2019/11
Leggi tutto »Case C-389/18, Brussels Securities
The CJEU issued a decision clarifying the application of Article 4(1) of the Parent-Subsidiary Directive -
28-11-2019
EU TAX ALERT 2019/10
Case C-565/18, Société Général S.A.Leggi tutto »
Advocate General Hogan concludes that the Italian financial transaction tax is not contrary to EU law -
18-11-2019
EU TAX ALERT 2019/09
Leggi tutto »AG Kokott delivered her Opinion in Case C-547/18, Dong Yang Electronics, concerning the characterization of a subsidiary as VAT fixed establishment of its parent company -
14-11-2019
EU TAX ALERT 2019/08
Leggi tutto »Case C-641/17, College Pension Plan
The CJEU rules on the discriminatory tax treatment of dividends received by non-EU pension funds
