Highlights in this edition

  • 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)
  • Council of the EU adopts new rules to strengthen administrative cooperation and include sales through digital platforms (DAC7)
  • CJ rules that an adverse tax regime for non-residents is in breach of the TFEU even if its applicability is optional (MK)