Juan Manuel Vázquez, Daan Both, Kevin Duin, Oumaima Tarifit, Gino Sparidis, Bram Middelburg, Emma van Doornik, Bruce van Schaik, Gijs Groenewoud
Highlights of this annual edition include the following developments:
- France’s Constitutional Court upholds French Digital Service Tax (DST)
- Belgian Constitutional Court refers case to the CJ on the compatibility of the UTPR with EU Law
- CJ judgment on the application of the GAAR under the PSD to national participation exemptions (Nordcurrent group, C-228/24)
- CJ judgment on the circumstances in which tax exemptions may be prohibited by EU law (Prezydent Miasta Mielca, C-453/23)
- CJ judgment on the compatibility of Polish tax exemption applicable only to externally managed collective investment funds with the free movement of capital (F S.A. v Dyrektor Krajowej Informacji, Case C 18/23)
- Member States raise concerns about implementing Pillar 2 Side-by-Side System without amending the EU Directive
- EU Commission budget proposal and Corporate Contribution (CORE) as New Own Resource: Discussions in the Council show pushback from Member States
- EU Council adopts DAC9 to facilitate the filing and exchange of Pillar Two-related information in the EU
- CJ judgment regarding VAT treatment of transfer pricing adjustments for intra-group services (Arcomet, C-726/23)
- VAT in the Digital Age adopted
- Regulation simplifying CBAM adopted
