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.

Bruno da Silva

Associate Professional support lawyer T: +31 20 578 59 13 M: +31 6 22 09 45 47 E: bruno.da.silva@loyensloeff.com More about Bruno

EUTA Special Edition: EU responses to COVID-19 crisis

The COVID-19 (Coronavirus) pandemic is affecting hundreds of thousands of people and is leading, all over the world, to far-reaching health and safety measures.... read more

Update on tax and digitalization

The OECD has made further progress on the design and scope of Pillar One and Two. The European Council has agreed on a COVID-19 recovery package. read more

European Commission presents new tax initiatives (Tax Package)

On 15 July 2020, the European Commission presented various initiatives that are intended to further increase tax transparency and compliance with tax obligations,... read more