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 download the new edition of the EU Tax Alert below.

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EU Tax Alert

Edition 187