Taxation of the Digital economy: What’s in the pipeline?
02/08/2021
TAX LAW
Taxation of the Digital economy: What’s in the pipeline?
Draft revised vertical regulation and guidelines
19/07/2021
The European Commission takes a hard line against online platforms, dual distribution and MFNs
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
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.
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
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
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
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
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.
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.
