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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)



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