Highlights of this annual edition include, among others, the following developments:

  • CJ judgment on whether Dutch interest deduction limitation rule is in line with EU law (X BV v Staatssecretaris van Financiën, Case C-585/22)
  • CJ judgment on the compatibility of DAC6 reporting regime for cross-border arrangements with the EU law (Belgian Association of Tax Lawyers and Others v Premier ministre/Eerste Minister, Case C-623/22)
  • FASTER Directive adopted by the Council of the European Union
  • DAC9 proposal published by the European Commission
  • EU Council adopts EU Anti-Money Laundering Package
  • CJ judgment in the landmark Apple State aid case (Commission v Ireland and Others, Case C‑465/20 P)
  • VAT in the Digital Age: political agreement reached.

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EU Tax Alert Highlights 2024