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21 September 2018 / news

EU Tax Alert September 2018

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

Loyens & Loeff - EU Tax Alert September 2018

Highlights in this edition

  • CJ rules that Bulgarian legislation requiring interest arising from the expiry of the statutory time limit for payment until the date on which evidence is furnished about tax treaty application contravenes the freedom to provide services (TTL)
  • CJ rules on limitation of deduction of losses incurred by Danish PE in the context of the group taxation regime in Denmark (NN A/S)
  • CJ rules that a company and its branch established in another Member State constitute a single taxable person for VAT (TGE Gas)



Non-resident UCITS eligible for Dutch dividend tax refund

On 23 October 2020, the Dutch Supreme Court has published its judgement in the Köln-Aktienfonds Deka (“Deka”) case. read more

Important Dutch tax developments

There are a couple of important Dutch tax developments in the investment management area to take into consideration. read more
COVID-19 measure: two royal decrees concerning partial exemption from payment of payroll taxes

COVID-19 measure: two royal decrees concerning partial exemption from payment of payroll taxes

Following the Bill dated 15 July 2020 (Belgian official Gazette of 23 July 2020), the new system of (partial) exemption from payment of withheld payroll taxes... read more