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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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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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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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New step towards the adoption of the public country-by- country reporting (CBCR) directive

New step towards the adoption of the public country-by- country reporting (CBCR) directive
07/06/2021

On 1st June, the EU Council reached a provisional political agreement with the European Parliament’s negotiating team on the proposed directive on the disclosure of income tax information by certain undertakings and branches

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Political agreement reached on public country-by-country reporting

Political agreement reached on public country-by-country reporting
03/06/2021

On 1 June 2021, the Council of the European Union (the “Council”) reached a political agreement with the European Parliament on the proposed directive on the disclosure of income tax information

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Europe’s new Chief Prosecutor has her hands full from the outset

Europe’s new Chief Prosecutor has her hands full from the outset
02/06/2021

On 1 June 2021, the first supranational public prosecution authority, the European Public Prosecutor’s Office (“EPPO”), finally took office with the former chief prosecutor of Romania's National Anticorruption Directorate, Ms Laura Kövesi, being appointed Europe’s first Chief Prosecutor.

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La CJUE sanctionnée

La CJUE sanctionnée
01/06/2021

Le Contrôleur Européen de la Protection des Données (EDPS) a reçu une plainte d’une personne concernée contre la Cour de Justice de l’Union Européenne (CJUE)

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EU Commission proposes a new tax framework

EU Commission proposes a new tax framework
27/05/2021

On 18 May 2021, the EU Commission published a Communication on Business Taxation for the 21st century (“the Communication”).

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