Introduction
In this publication, we look back at recent tax law developments within the European Union. We will discuss, amongst other things, relevant case law of the national courts of the Member States, opinions of the Advocate Generals of the Court of Justice of the European Union as well as its case law. Furthermore, we set out important tax plans and developments of the European Commission and the Council of the European Union.
Highlights in this edition are:
- CJ finds Belgian Excess Profit Rulings to constitute tax scheme
- The Commission releases roadmap with respect to the initiative to introduce a common EU-wide system for withholding tax
- Council of the European Union approves Public Country-by-Country reporting Directive
- CJ rules on VAT treatment of voluntarily granted discounts (Boehringer Ingelheim RCV GmbH)
Click here to continue reading . . .
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
