In the course of 2020 there were several developments in EU tax law. This annual edition of EU Tax Alert provides an overview of those developments, in which we highlight:

  • The Commission initiatives to address COVID-19 financial support and on State Aid matters
  • The ECOFIN Council agreement for exchange of information by digital platforms (DAC7)
  • The EU General Court annulment of the Commission decision in the Apple State aid case
  • The CJ judgments in the direct taxation cases AURES Holdings and Deka
  • The CJ judgments in the indirect taxation cases Vodafone and Tesco
  • The CJ judgments in the VAT cases Vos Aannemingen, Sonaecom and Dong Yang Electronics