EU Tax Alert

• 28-11-2019 EU TAX ALERT 2019/10
  
  Case C-565/18, Société Général S.A.
  
  Advocate General Hogan concludes that the Italian financial transaction tax is not contrary to EU law
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• 18-11-2019 EU TAX ALERT 2019/09
  
  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
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• 14-11-2019 EU TAX ALERT 2019/08
  

  Case C-641/17, College Pension Plan
  
  The CJEU rules on the discriminatory tax treatment of dividends received by non-EU pension funds

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• 08-11-2019 EU TAX ALERT 2019/07
  
  The Italian Supreme Court issues a decision dealing with the abuse of the Parent-Subsidiary Directive and the subject-to-tax requirement
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• 19-06-2019 EU TAX ALERT 2019/06
  

  Cases C-608/17, Holmen and C-607/17, Memira Holding

  The CJEU rules on the notion of “final losses”

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• 02-05-2019 EU TAX ALERT 2019/05
  

  Case C-598/17, A-Fonds
  
  CJEU rules on the interaction between State Aid rules and the fundamental freedoms

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• 14-03-2019 EU TAX ALERT 2019/04
  
  EU Commission published customs guidelines in connection with possible no deal Brexit
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• 26-02-2019 EU TAX ALERT 2019/03
  
  Joined cases C-115/16, C-118/16, C-119/16 and C-299/16 and joined cases C-116/16 and C-117/16
  
  

  The CJEU rules on the abuse of the Interest and Royalty Directive and of the Parent Subsidiary Directive
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• 25-01-2019 EU TAX ALERT 2019/02
  
  EU Commission referred Italy to the CJEU for its failure to amend its beneficial tax regime regarding property registration tax
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• 14-01-2019 EU TAX ALERT 2019/01
  
  Italian Supreme Court requires effective taxation of dividends in the Member State of the parent company for the withholding tax exemption under the EU Parent-Subsidiary Directive to apply
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