You are here:
08 January 2020

EU Tax Law Highlights of 2019

In the course of 2019 there were several developments in EU tax law. This annual edition of EU Tax Alert provides an overview of those developments.

Highlights in this edition:

In the course of 2019 there were several developments in EU tax law. This annual edition of EU Tax Alert provides an overview of those developments, in which we highlight:

  • New Commission investigations on State Aid
  • General Court decisions on State Aid cases concerning certain MNEs
  • CJ decisions in the field of direct taxation (notably on the interpretation of beneficial ownership and the meaning of final losses)
  • VAT rules for e-commerce

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



Different Country-by-Country Reporting requirements in a nutshell

Tax authorities are increasingly reviewing Country-by-Country (CbC) reports. MNEs can anticipate questions by preparing a "red flag analysis". read more
Graph and coins - Lux budget 2021

Tax changes on income real estate and employee incentive plans

The tax measures announced concern mainly a new tax on income from Luxembourg real estate and changes to employee incentive plans. read more

Pillar Two proposal for global minimum effective taxation

OECD released for public consultation updated reports on its two-pillar proposal to address the tax challenges of the digitalisation of the economy. read more