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EU Tax Alert

  • 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.

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  • 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
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  • 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
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  • 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 

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  • 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

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  • 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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