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.