EU Tax Alert

• 15-11-2017 EU TAX ALERT 2017/03
  
  Joined cases C-327/16 (Jacob) and C-421/16 (Lassus)
  
  

  AG Wathelet issues his opinion on compatibility of the French deferred taxation system for exchanges of shares with the EU Merger Directive and the freedom of establishment

   
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• 09-11-2017 EU TAX ALERT 2017/02
  
  Joined cases C-236/16 and C-237/16; C-233/16 and joined cases C-234/16 and C-235/16 - ANGED
  
  

  AG reiterates that the reference system for State aid analysis varies according to the difference in treatment concerned
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• 26-10-2017 EU TAX ALERT 2017/01
  
  Case C- 39/16 - Argenta Spaarbank NV v. Belgische Staat
  
  The Court of Justice declares incompatibility with the Parent Subsidiary Directive of rules limiting interest deduction for the Parent to the extent of dividends received
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