EU Tax Alert July 2018
The EU tax alert will inform you of recent developments in EU tax law.
Highlights in this edition
• CJ rules that Dannish legislation that precludes the deduction of ‘final losses’ incurred by foreign PE is not in line with the freedom of establishment (Bevola)
• CJ rules that German transfer pricing legislation is in principle in line with the freedom of establishment (Hornbach Baukmart AG)
• Legislative proposal changing the Dutch tax consolidation regime
• CJ rules that in case of corrected invoices right to deduct input VAT starts to run when corrected invoices have been issued (Biosafe)
• Commission orders Luxembourg to recover State aid granted to ENGIE