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
