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09 March 2021 / news

EU Tax Alert: Brexit, Digital Taxation, Lexel AB, DAC6

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.

Highlights in this edition:

  • Brexit: State Aid, Direct Taxation, VAT & Customs: The EU-UK Trade and Cooperation Agreement
  • EU public country-by-country reporting (CBCR) proposal developments
  • EU list of ‘non-cooperative jurisdictions’ updated
  • Committee on Economic and Monetary Affairs (European Parliament) calls for Commission’s immediate action on digital economy: European Digital Services Tax and Digital Levy
  • CJ rules that the applicability of an interest deduction limitation to payments made to a group entity in another Member State is in breach of the TFEU (Lexel AB)
  • CJ rules on VAT treatment of providing company vehicles to employees (QM)
    Belgian Constitutional Court makes preliminary reference to the CJ on whether DAC6 is in breach of the EU Charter of Fundamental Rights

You can read the new edition of the EU Tax Alert below or download the PDF version.



Amend the Income Tax Treaty

Germany and the Netherlands signed an amending protocol to amend the Germany – Netherlands Income Tax Treaty. read more

Acquisition of shares by fund manager subject to RETT

The acquisition of shares in a real estate company by a fund manager is taxed with real estate transfer tax. read more
The Netherlands brings entity tax classification rules in line with international standards

The Netherlands brings entity tax classification rules

The current Dutch tax classification rules for Dutch and foreign entities are quite unique and therefore deviate from international standards. read more