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04 February 2021 / news

EU Tax Law Highlights of 2020

In the course of 2020 there were several developments in EU tax law. This annual edition of EU Tax Alert provides an overview of those developments on both direct and indirect taxation.

In the course of 2020 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:

  • The Commission initiatives to address COVID-19 financial support and on State Aid matters
  • The ECOFIN Council agreement for exchange of information by digital platforms (DAC7)
  • The EU General Court annulment of the Commission decision in the Apple State aid case
  • The CJ judgments in the direct taxation cases AURES Holdings and Deka
  • The CJ judgments in the indirect taxation cases Vodafone and Tesco
  • The CJ judgments in the VAT cases Vos Aannemingen, Sonaecom and Dong Yang Electronics

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



Amend the Income Tax Treaty

Germany and the Netherlands signed an amending protocol to amend the Germany – Netherlands Income Tax Treaty. read more

Acquisition of shares by fund manager subject to RETT

The acquisition of shares in a real estate company by a fund manager is taxed with real estate transfer tax. read more
The Netherlands brings entity tax classification rules in line with international standards

The Netherlands brings entity tax classification rules

The current Dutch tax classification rules for Dutch and foreign entities are quite unique and therefore deviate from international standards. read more