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TAX LAW


Taxation of the Digital economy: What’s in the pipeline?

Taxation of the Digital economy: What’s in the pipeline?
02/08/2021

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Draft revised vertical regulation and guidelines

Draft revised vertical regulation and guidelines
19/07/2021

The European Commission takes a hard line against online platforms, dual distribution and MFNs

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General Court of the CJ annuls State aid decision in Amazon case

General Court of the CJ annuls State aid decision in Amazon case
13/07/2021

The case concerned the arm’s length nature of a royalty paid by a Luxembourg operating company (LuxOpCo) to a Luxembourg partnership (LuxSCS) – a tax transparent entity in Luxembourg – for the use of certain intangibles

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VAT e-commerce package for B2C transactions

VAT e-commerce package for B2C transactions
06/07/2021

A VAT e-commerce package for business-to-consumer (B2C) transactions came into force as from 1 July 2021.

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Further guidance from the ECJ on VAT exemption for the management of special investment funds

Further guidance from the ECJ on VAT exemption for the management of special investment funds
22/06/2021

The European Court of Justice (ECJ) ruled that the VAT exemption for the ‘management of special investment funds’ may under certain conditions also encompass tax-compliance services, as well as the use of software designed for the management of special investment funds

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Favourable CJEU clarification on the VAT exemption for fund management services

Favourable CJEU clarification on the VAT exemption for fund management services
22/06/2021

On 17 June 2021, the Court of Justice of the European Union (CJEU) rendered its judgment in joined cases K (C-58/20) and DBKAG (C-59/20) dealing with the question of which conditions must exist in order for services rendered

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Further guidance from the ECJ on VAT exemption for the management of special investment funds

Further guidance from the ECJ on VAT exemption for the management of special investment funds
22/06/2021

The European Court of Justice (ECJ) ruled that the VAT exemption for the ‘management of special investment funds’ may under certain conditions also encompass tax-compliance services, as well as the use of software designed for the management of special investment funds

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Favourable CJEU clarification on the VAT exemption for fund management services

Favourable CJEU clarification on the VAT exemption for fund management services
22/06/2021

On 17 June 2021, the Court of Justice of the European Union (CJEU) rendered its judgment in joined cases K (C-58/20) and DBKAG (C-59/20) dealing with the question of which conditions must exist in order for services rendered

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Future EU Directive tackling shell companies - ATAD 3

Future EU Directive tackling shell companies - ATAD 3
15/06/2021

Gradually, economic substance has become a key element in an international context and is relevant for the application of national tax laws and double tax treaties and avoid the application of national anti-abuse rules.

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Tribunal de l'Union européenne : lorsque le Parlement européen se départit de la hiérarchie des normes

Tribunal de l'Union européenne : lorsque le Parlement européen se départit de la hiérarchie des normes
08/06/2021

Une affaire très intéressante concernant plusieurs modifications litigieuses du régime de pension complémentaire (volontaire) des députés européens a été plaidée le 3 mai 2021 devant le Tribunal de l’Union européenne.

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