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05 July 2018 / news

EU Tax Alert July 2018

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

Loyens & Loeff - EU Tax Alert July 2018

Highlights in this edition

• CJ rules that Dannish legislation that precludes the deduction of ‘final losses’ incurred by foreign PE is not in line with the freedom of establishment (Bevola)
• CJ rules that German transfer pricing legislation is in principle in line with the freedom of establishment (Hornbach Baukmart AG)
• Legislative proposal changing the Dutch tax consolidation regime
• CJ rules that in case of corrected invoices right to deduct input VAT starts to run when corrected invoices have been issued (Biosafe)
• Commission orders Luxembourg to recover State aid granted to ENGIE



OECD-pillar-one-pillar-two-virtual-meeting

OECD virtual meeting on Pillar One and Pillar Two

In this article, our Digital Economy Taxation team shares key takeaways from the two panel sessions dedicated to the Pillar Two Blueprint. read more

Increasing trend of real estate share deals

Transactions in the real estate sector are becoming more and more complex, with indirect real estate transactions as an example. read more
flash-tax-interest-deduction

Issuance of a circular on interest deduction limitation rule

The long-awaited guidance notably clarifies the notion of borrowing costs and the grandfathering rule for loans predating 17 June 2016. read more