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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.



Further guidance from the ECJ on VAT exemption for the management of special investment funds

Further guidance from the ECJ on VAT exemption

The ‘management of special investment funds’ may under certain conditions also encompass tax-compliance services. read more
VAT fixed establishment non-existing without staff

VAT fixed establishment non-existing without staff

The ECJ ruled in the highly anticipated Titanium case that own staff is required for a ‘fixed establishment’ for VAT. read more
Holding Regimes in a New Era - 2021 edition

Holding Regimes in a New Era - 2021 edition

We are pleased to present you the 2021 edition of the Loyens & Loeff publication Holding Regimes in a New Era – Comparison of Tax and Non-Tax Aspects. read more