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18 December 2019

EU Tax Alert - December 2019

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

Highlights in this edition:

  • CJ rules that non-EU pension funds can obtain the refund of dividend withholding tax if they are comparable to domestic
    pension funds (College Pension Plan of British Columbia)
  • EU Council adopts VAT Implementing Regulation on new VAT rules for e-commerce
  • AG Kokott opines on treating a subsidiary as a VAT fixed establishment of its parent company (Dong Yang Electronics)

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



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