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ECJ paves the way for broader application of VAT-group

ECJ paves the way for broader application of VAT-group
19/04/2021

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 most EU countries currently apply. In line with previous rulings, the ECJ considers that the VAT group

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

EU Recovery Prospectus: temporary fast-track to boost listed companies' COVID-19 recovery
09/04/2021

In addressing the severe economic impact of the COVID-19 pandemic, the European legislator amended the existing Prospectus Regulation and introduced the new EU Recovery Prospectus.

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

PSF advice to the European Commission on transition activities in the taxonomy
27/03/2021

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

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DAC7 approved: New reporting obligations for digital platforms

DAC7 approved: New reporting obligations for digital platforms
23/03/2021

On 22 March 2021, the Council of the EU amended the directive on administrative cooperation (through the so-called “DAC7”) to expand reporting obligations and exchange of information to cover sales through digital platforms

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EU regulatory milestones timeline in 2021

EU regulatory milestones timeline in 2021
21/03/2021

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 EU laws and of milestones in the lifecycle of EU acts, in selected areas

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Digital platforms – The gatekeepers under the EU’s new Digital Markets Act

Digital platforms – The gatekeepers under the EU’s new Digital Markets Act
18/01/2021

In December last year the European Commission published its much anticipated draft Digital Markets Act. 

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Brexit: European Union Trademarks – Situation as from 1 January 2021

Brexit: European Union Trademarks – Situation as from 1 January 2021
11/12/2020

The United Kingdom (“UK”) left the European Union (“EU”) on 31 January 2020 and Brexit’s transition period will end on 31 December 2020. Here is what will change for EU trademarks (“EUTM”) starting on 1 January 2021

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Regulatory certainty for the investment fund industry in view of the forthcoming end of the transitional period under Brexit

Regulatory certainty for the investment fund industry in view of the forthcoming end of the transitional period under Brexit
10/12/2020

In view of the departure of the United Kingdom from the EU on 1 February 2020 and the forthcoming end of the transitional period on 31 December 2020, the CSSF stated its expectations and rendered some clarifications through a press release published on 7 December 2020.

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CJEU clarifies legality of surveillance legislation for national security

CJEU clarifies legality of surveillance legislation for national security
20/11/2020

Recently, the Court of Justice of the European Union (“CJEU”) ruled on case C-623/171 and the joined cases C-511/18, C-512/182 and C-520/183 (the “Joined Cases”) on the lawfulness of national security laws of the United Kingdom, France and Belgium,

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Mr. Bruno Gasparotto

CJEU: new developments in the realm of VAT recovery on dead deal costs
20/11/2020

In the context of a prospective acquisition of shares in a company in the telecommunications sector, and with the intention of rendering taxable management services to the target once acquired, Sonaecom purchased consultancy services consisting of a market study, for which it deducted all input VAT.

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