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12 January 2022 / news

EU Tax Alert 192

The new edition of the EU Tax Alert is available. With this publication we would like to keep you informed of the latest developments on EU tax law. We have summarised the highlights of this edition below.

AG concludes - annul the FIAT State Aid decision, but not in FIAT’s own appeal

AG Pikamäe opines in the FIAT appeal that the General Court did not refer to an at arm’s length principle directly derived from Article 107(1) TFEU, but to such principle being applicable even without it being expressly codified in national law. Furthermore, AG Pikamäe concludes more explicitly in the appeal by Ireland that there is no European at arm’s length principle to be derived directly from Article 107(1) TFEU on which most of the Commission’s primary line of reasoning in this case was based.

The commission publishes several legislative proposals - Misuse of shell entities, Pillar Two and the reform of the Energy Taxation Directive

On 22 December 2021, the Commission released several legislative proposals that will impact corporate taxpayers. The proposals relate to the misuse of shell entities, Pillar Two and the reform of the Energy Taxation Directive.

CJEU rules on rejection of foreign VAT refund request (CHEP Equipment Pooling N.V.)

The CJEU has clarified that the principle of good governance also applies to VAT refund requests. If a tax authority discovers an error in a refund request, there exists an obligation for that tax authority to notify the taxable person requesting the refund.


Read the full edition below or download the PDF-version.



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