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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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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
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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