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The CJEU has held that directors’ fees are not subject to VAT, the temporary VAT rate reductions end on 31 December 2023 and a bill of law extends the…
Lire plusOn 14 December 2023, the CJ sided with Amazon and Luxembourg and dismissed the European Commission’s appeal against a May 2021 judgment of the General…
Lire plusThe tax year 2023 is ending with a final word on the question of VAT charged on directors fees, and with favorable rulings on State Aid.
Lire plusOn 19 December 2023, ESMA published its final report setting out the draft regulatory technical standards (RTS) for Regulation (EU) 2015/760 on Europe…
Lire plusoday, the European Court of Justice (“ECJ”) annulled the decision of the Commission[1] that had decided that Luxembourg had granted Amazon unlawful St…
Lire plusThe European Commission (EC) recently published its updated Horizontal Guidelines, including a new section on competition and sustainability agreement…
Lire plusThe ESAs have published their final report on the review of the SFDR delegated regulation. The report builds on amendments initially proposed in the j…
Lire plusToday, the Court of Justice of the EU (ECJ) annulled the judgment of the General Court1 as well as the decision of the Commission2 that had decided th…
Lire plusOn 9 November 2023, the European Parliament formally and overwhelmingly adopted, by a majority of 481 votes in favour, 31 votes against and 71 abstent…
Lire plusOn 12 September 2023, the European Commission (“EC”) introduced a proposal for a Directive on transfer pricing (the “TP Directive”).
Lire plusCorporate taxpayers with cross-border operations in the eu are expected to be significantly impacted by the proposed befit, transfer pricing and hot d…
Lire plusThe European Commission has proposed for a council directive on transfer pricing (the TP Directive) to harmonise key transfer pricing (TP) principles …
Lire plusOn 12 September 2023, the EU Parliament adopted the Directive on Consumer Credits (CCD II), which will repeal Directive 2008/48/EC of 23 April 2008 on…
Lire plusOn 12 September, the EU Commission adopted a key package of initiatives containing notably a Directive Proposal on Business in Europe: Framework for I…
Lire plusFollowing the CJEU’s decision in QM (case C-288/19), the Belgian VAT authorities have issued Circular 2023/C/72 dated 1 September 2023.
Lire plusOn 28 June 2023, the European Commission published a Proposal for a Directive on payment services and electronic money services in the internal market…
Lire plusOn 14 June 2023, the lower administrative court rendered a new decision (case n° 45759) once again dealing with the tax treatment applicable to the re…
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