Highlights in this edition

Highlights in this edition are:

  • the CJEU state aid judgment about the Belgian Excess Profit Rulings;
  • the Commission roadmap with respect to the initiative to introduce a common EU-wide system for withholding tax;
  • the approval by the Council of the European Union of the Public Country-by-Country reporting Directive; and
  • the judgment of the CJEU on the VAT treatment of voluntarily granted discounts (Boehringer Ingelheim RCV GmbH).