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 »
  • 
  • 
  •