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EU Tax Alert


  • 13-08-2021 EU TAX ALERT 2021/07
    The Italian Revenue Agency rules that dividends paid by an Italian subsidiary admitted to the cooperative compliance regime to its Swiss parent may be exempt from withholding tax under Article 9 of the EU-Switzerland Agreement even if distributed before the minimum holding period is met
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  • 19-05-2021 EU TAX ALERT 2021/06
    The CJEU rules on the discriminatory taxation of proceeds paid to resident individuals by UCITS established in another EU Member State
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  • 23-03-2021 EU TAX ALERT 2021/05
    EU Council adopts DAC 7 introducing a mandatory exchange of information for digital platform operators
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  • 11-03-2021 EU TAX ALERT 2021/04
    The Italian Revenue Agency confirms the eligibility for the withholding tax exemption on dividends paid by an Italian subsidiary to its Swiss parent after 1 January 2020
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  • 10-03-2021 EU TAX ALERT 2021/03
    Italian Supreme Court rules on VAT regime of staff secondments
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  • 26-02-2021 EU TAX ALERT 2021/02
    Advocate General Hogan concludes that the discriminatory treatment of closed-ended and open-ended real estate investment funds for the purposes of the 50% reduction of Italian mortgage and cadastral taxes on transfers of real estate could be compatible with the free movement of capital
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  • 20-01-2021 EU TAX ALERT 2021/01
    The CJEU finds a Swedish anti-abuse rule, which denies the deduction for interest paid to non-resident associated companies, to be contrary to EU law
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  • 04-12-2020 EU TAX ALERT 2020/18
    ECOFIN reached an agreement on new DAC 7 proposal
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  • 03-12-2020 EU TAX ALERT 2020/17
    AG Kokott proposes the Court of Justice to annul the decision of the General Court concluding that the Belgian tax regime on the excess profits of MNEs did not constitute an aid scheme
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  • 20-11-2020 EU TAX ALERT 2020/16
    AG Opinion in Case C-480/19, E: different tax regimes for different types of UCITS?
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