News & Articles

04/06/21

VAT fixed establishment non-existing without staff

The European Court of Justice (ECJ) ruled in the highly anticipated Titanium case that own staff is required for a ‘fixed establishment’ for VAT. In t…

03/06/21

Political agreement reached on public country-by-country reporting

On 1 June 2021, the Council of the European Union (the “Council”) reached a political agreement with the European Parliament on the proposed directive…

02/06/21

Europe’s new Chief Prosecutor has her hands full from the outset

On 1 June 2021, the first supranational public prosecution authority, the European Public Prosecutor’s Office (“EPPO”), finally took office with the f…

01/06/21

La CJUE sanctionnée

Le Contrôleur Européen de la Protection des Données (EDPS) a reçu une plainte d’une personne concernée contre la Cour de Justice de l’Union Européenne…

27/05/21

EU Commission proposes a new tax framework

On 18 May 2021, the EU Commission published a Communication on Business Taxation for the 21st century (“the Communication”).

21/05/21

European Commission wants a unified tax rulebook for companies: is it realistic?

On 19 May 2021, the European Commission released a Communication, “Business taxation for the 21st Century”, which sets out both a short-term and a lon…

20/05/21

Far-reaching EU tax reform plans announced: what they could mean for corporate taxpayers

On 18 May 2021, the European Commission issued a communication on “Business Taxation for the 21st Century”. The announcements made therein are expecte…

17/05/21

Sustainable taxonomy in the aviation sector: European Commission publishes Steer’s study on projects and inves…

In the aviation sector, identifying "green" economic activities and projects is not an easy task. The European Commission has published Steer's study …

13/05/21

Portugal suspends the transfer of data to the United States

On 27 April, the Comissão Nacional de Proteção de Dados (CNPD), Portugal’s national data protection authority ordered the National Institue of Statist…

12/05/21

EU lower court annuls State aid decision in Amazon case but upholds finding of State aid in ENGIE case

On 12 May 2021, the General Court of the EU issued its judgments concerning the appeals brought by Amazon and Luxembourg, respectively ENGIE and Luxem…

04/05/21

Luxembourg Competition Council willing to review and refer M&A transactions to the European Commission

On 29 April 2021, following the release of the widely commented European Commission guidance on Art. 22 of the EU Merger Regulation (EUMR), the L…

30/04/21

An exequatur judgment does not circulate inside EU Member States – “Exequatur sur Exequatur ne vaut”

In a recent decision, the Court of appeal clarifies that it is for each Member State to decide for itself whether the enforcement of a foreign (non-EU…

30/04/21

New Circular regarding the mutual agreement procedure provided by double tax treaties signed by Luxembourg

26/04/21

The Consequences of Brexit for the Circulation of Artworks

Since 1 January 2021, new rules, including a free trade agreement(1), have governed the relationship between the European Union and the United Kingdom…

19/04/21

ECJ paves the way for broader application of VAT-group

The ‘M-GmbH’ ruling of the European Court of Justice (‘ECJ’), issued on 15 April 2021, paves the way for a broader application of the VAT group than m…

09/04/21

EU Recovery Prospectus: temporary fast-track to boost listed companies' COVID-19 recovery

In addressing the severe economic impact of the COVID-19 pandemic, the European legislator amended the existing Prospectus Regulation and introduced t…

27/03/21

PSF advice to the European Commission on transition activities in the taxonomy

On 19 March 2021, the Platform on Sustainable Finance (“PSF”) delivered its advice on transition financing requested by the Commission&…

26/03/21

Council of the EU adopts DAC7

DAC7 extends the existing EU tax transparency rules to digital platforms. Broadly speaking, it requires platform operators to report information on in…

23/03/21

DAC7 approved: New reporting obligations for digital platforms

On 22 March 2021, the Council of the EU amended the directive on administrative cooperation (through the so-called “DAC7”) to expand reporting obligat…

21/03/21

EU regulatory milestones timeline in 2021

The EU legislative machine is in full swing. We have put together a one page timeline to help you anticipate and keep track of the evolution of draft …