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26 March 2020 / article

EU Tax Alert - March 2020

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

Highlights in this edition:

  • CJ rules that impossibility to deduct tax losses incurred in another Member State prior to the transfer of corporate tax residence is not a breach of the fundamental freedoms (AURES Holdings)
  • CJ rules that Netherlands tax rules on dividends paid to non-resident UCITS partly violate EU law (Deka)
  • CJ rules that Hungarian progressive tax having greater impact on undertakings owned by non-residents is not in breach of EU Law (Vodafone; Tesco)
  • VAT: new payment data exchange requirements adopted

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



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