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DROIT FISCAL


CJEU doesn't like the taste of copyright

CJEU doesn't like the taste of copyright
14/11/2018

Today, the Court of Justice of the European Union ("CJEU") decided that the taste of a food product is not eligible for copyright protection.

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CJEU: VAT on share disposal costs recoverable in certain cases

CJEU: VAT on share disposal costs recoverable in certain cases
12/11/2018

VAT on costs incurred in connection with an envisaged share disposal is in principle not recoverable. However, if the reason for the disposal lies in the VAT taxed activities of the parent company, VAT on the disposal costs may be recoverable. 

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CJEU: VAT on share disposal costs recoverable in certain cases

CJEU: VAT on share disposal costs recoverable in certain cases
12/11/2018

VAT on costs incurred in connection with an envisaged share disposal is in principle not recoverable. However, if the reason for the disposal lies in the VAT taxed activities of the parent company, VAT on the disposal costs may be recoverable. 

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The German Federal Tax Court limits German CFC rules and anti-abuse provisions to wholly artificial arrangements

The German Federal Tax Court limits German CFC rules and anti-abuse provisions to wholly artificial arrangements
24/10/2018

In a decision of the German Federal Tax Court (GFTC) from 13 June 2018 (Decision I R 94/15 published on 17 October 2018), the GFTC ruled, among other things, that the German rules on controlled foreign companies (CFC) are not applicable if a foreign CFC is performing a genuine economic activity.

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ECJ: VAT on abort costs fully deductible

ECJ: VAT on abort costs fully deductible
18/10/2018

VAT on abort costs in case of an unsuccessful takeover bid is deductible, provided the buyer intended to supply management services for consideration to the target company.

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Aide à l'innovation : à quoi les start-up peuvent-elles prétendre ?

Aide à l'innovation : à quoi les start-up peuvent-elles prétendre ?
08/10/2018

Dans un contexte d’évolution constante en matière entreprenariale et face à l’émergence de nouvelles activités sur le marché, la modification de la législation relative au régime d’aide à la recherche, au développement et à l’innovation est apparue comme une évidence.

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  EU Commission finds no illegal State Aid in the McDonald's Case

EU Commission finds no illegal State Aid in the McDonald's Case
20/09/2018

On 19 September 2018, the EU Commission announced its decision in the McDonald's State Aid investigations. According to a press release1, the Commission has found that the non-taxation of certain McDonald's profits in Luxembourg did not constitute illegal State aid 

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Upcoming German tax law changes relevant to real estate investments

Upcoming German tax law changes relevant to real estate investments
18/09/2018

On 1 August 2018, the German Ministry of Finance published the amended draft bill of the Annual Tax Act 2018 which will be subject to further discussions in the parliament in the coming months.

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Luxembourg has started the MLI ratification procedure

Luxembourg has started the MLI ratification procedure
10/09/2018

On 7 June 2017 Luxembourg and more than 70 other jurisdictions signed the multilateral instrument (“MLI”) to integrate base erosion and profit shifting (“BEPS”) measures into double tax treaties.

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Draft Law for the ATAD 1 Implementation

Draft Law for the ATAD 1 Implementation
13/08/2018

On June 18th 2018, the Luxembourg government published a draft law implementing the first Anti-Tax Avoidance Directive (hereafter “ATAD”) into Luxembourg law (please see our Newsletter of April 2016 on the topic of the ATAD).

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