CJ judgment on the compatibility of UK group transfer rules with the freedom of establishment (Gallaher, Case C-707/20)
On 16 February 2023, the CJ delivered its judgment in the case Gallaher (C-707/20). The case addresses the question of whether the United Kingdom (UK) group transfer rules which impose an immediate tax charge on the disposal of assets to a group company established in a third country, are restrictive of the freedom of establishment and proportional.
CJ judgment on VAT implementing regulation for electronic services platforms (Fenix International Limited, Case C-695/20)
On 28 February 2023, the CJ delivered its judgment in the case Fenix International Limited (C-695/20). This case concerns the application of the undisclosed agent regulations for persons involved in the provision of electronic services.
The Council updates the EU-list of non-cooperative jurisdictions
On 14 February 2023, the Economic and Financial Council configuration of the Council of the European Union (ECOFIN) approved the updated Council’s conclusions on the revised EU list of non-cooperative jurisdictions for tax purposes.
CJ judgment on VAT implications of association without legal personality (ASA, Case C-519/21)
On 16 February 2023, the CJ delivered its judgment in the case ASA (C-519/21), which clarifies VAT rules for association contracts without legal personality.