Search by year



EU Tax Alert


  • 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

    Continue reading »
  • 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.

    Continue reading »
  • 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
    Continue reading »
  • 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
    Continue reading »
  • 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 

    Continue reading »
  • 20-12-2019 EU TAX ALERT 2019/11

    Case C-389/18, Brussels Securities

    The CJEU issued a decision clarifying the application of Article 4(1) of the Parent-Subsidiary Directive

    Continue reading »
  • 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
    Continue reading »
  • 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
    Continue reading »
  • 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

    Continue reading »
  • 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
    Continue reading »