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21 September 2018 / news

EU Tax Alert September 2018

The EU tax alert will inform you of recent developments in EU tax law.

Loyens & Loeff - EU Tax Alert September 2018

Highlights in this edition

  • CJ rules that Bulgarian legislation requiring interest arising from the expiry of the statutory time limit for payment until the date on which evidence is furnished about tax treaty application contravenes the freedom to provide services (TTL)
  • CJ rules on limitation of deduction of losses incurred by Danish PE in the context of the group taxation regime in Denmark (NN A/S)
  • CJ rules that a company and its branch established in another Member State constitute a single taxable person for VAT (TGE Gas)



Initiative legislative proposal to introduce “exit tax”

Initiative legislative proposal to introduce “exit tax” for Dutch dividend withholding tax for certain cross-border reorganizations. read more
Cayman half above and half in water

The Cayman tax: to trust or not to trust

cayman (ˈkeɪ mən) n., pl. -mans any of several tropical American crocodilians of the genus Caiman and allied genera - tax: a type of tax, esp. one perceived... read more
The end of tax-free gifts made before foreign notaries?

The end of tax-free gifts made before foreign notaries?

In principle, no gift tax is due in Belgium on the gift of movable assets when the gift is made in a foreign notarial deed. In Belgian succession planning, it... read more
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