This annual edition of EU Tax Alert provides an overview of those developments, in which we highlight:

  • Brexit & State Aid: The EU-UK Trade and Cooperation Agreement
  • Brexit & Direct Taxation: The EU-UK Trade and Cooperation Agreement
  • Council of the EU adopts new rules to strengthen administrative cooperation and include sales through digital platforms (DAC7)
  • Council of the European Union approves Public Country-by-Country reporting Directive        
  • CJ rules that the applicability of an interest deduction limitation to payments made to a group entity in another Member State is in breach of the TFEU (Lexel AB)
  • General Court of the CJ annuls State aid decision in Amazon case
  • The General Court of the CJ rules that tax rulings granted by Luxembourg to group companies of ENGIE entail State aid (ENGIE)
  • Communication on business taxation for the 21st Century
  • Brexit and VAT: the UK-EU Trade and Cooperation Agreement
  • CJ rules on conditions to form a VAT group (M-GmbH)
  • CJ rules on VAT treatment of supplies between head office and branch (Danske Bank)
  • CJ rules on the concept of a VAT permanent establishment (Titanium Ltd)
  • CJ rules on VAT treatment of voluntarily granted discounts (Boehringer Ingelheim RCV GmbH)

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EU Tax Alert