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  • 07-02-2018 EU TAX ALERT 2018/03
    AG Wathelet issued his opinion on the compatibility with the free movement of capital of German rules on the taxation of dividends from third countries 
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  • 26-01-2018 EU TAX ALERT 2018/02
    The EU Commission requests Italy to eliminate the tax restriction on the investments in Italian real estate made by non-resident EU citizens 
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  • 17-01-2018 EU TAX ALERT 2018/01
    Case C-650/16, Bevola

    AG Campos Sánchez-Bordona issued his opinion on the compatibility with the freedom of establishment of the Danish legislation precluding the deductibility in Denmark of final losses incurred by foreign PEs
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  • 10-01-2018 TAX ALERT 2018/01
    Major tax measures included in the Italian 2018 Budget Law 
    • Amendments to the domestic definition of “permanent establishment”;
    • Introduction of a new tax on digital transactions (“Web Tax”);
    • Changes to the tax regime of dividends and capital gains from substantial shareholdings;
    • Changes to the tax regime of dividends from entities resident in low-tax jurisdictions;
    • Changes to the rules limiting the deductibility of interest expenses for corporate tax purposes;
    • Changes to the rules governing the interpretation of deeds for Italian registration tax purposes;
    • Changes to the VAT group regime.
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  • 20-12-2017 EU TAX ALERT 2017/08
    The CJEU confirms that (i) TP adjustments are not relevant for declaring import taxable base of goods (Case C-529/16 Hamamatsu Photonics Deutschland GmbH) and that (ii) general presumptions of fraud and abuse are not compatible with the Parent Subsidiary Directive and the freedom of establishment (Joined cases C-504/16 Deister Holding and C-613/16 Juhler Holding)
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  • 14-12-2017 EU TAX ALERT 2017/07
    Case C-382/16 Hornbach-Baumarkt

    AG Bobek issues his opinion on compatibility of German transfer pricing legislation with the freedom of establishment
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  • 05-12-2017 EU TAX ALERT 2017/06
    The ECOFIN approved (i) the EU list of non-cooperative jurisdictions in taxation matters and (ii) the conclusions on the taxation of profits in the digital economy
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  • 27-11-2017 EU TAX ALERT 2017/05
    The CJEU ruled on the interpretation of Art. 90 of VAT Directive concerning “VAT on bad debt relief” and the relevant Italian Implementing provision (Case C-246/16 Enzo Di Maura)
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  • 23-11-2017 EU TAX ALERT 2017/04
    The Court of Justice of the European Union (“CJEU”) ruled on (i) the immediate taxation of gains from the transfer of a foreign PE (Case C-292/16 A Oy) and (ii) the direct applicability of the general principle of prohibition of abuse to EU secondary tax legislation (Case C-251/16 Cussens)
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  • 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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