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09 March 2021 / news

EU Tax Alert: Brexit, Digital Taxation, Lexel AB, DAC6

The new edition of the EU Tax Alert is available. With this publication we would like to keep you informed of the latest developments on EU tax law.

Highlights in this edition:

  • Brexit: State Aid, Direct Taxation, VAT & Customs: The EU-UK Trade and Cooperation Agreement
  • EU public country-by-country reporting (CBCR) proposal developments
  • EU list of ‘non-cooperative jurisdictions’ updated
  • Committee on Economic and Monetary Affairs (European Parliament) calls for Commission’s immediate action on digital economy: European Digital Services Tax and Digital Levy
  • 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)
  • CJ rules on VAT treatment of providing company vehicles to employees (QM)
    Belgian Constitutional Court makes preliminary reference to the CJ on whether DAC6 is in breach of the EU Charter of Fundamental Rights

You can read the new edition of the EU Tax Alert below or download the PDF version.



Further guidance from the ECJ on VAT exemption for the management of special investment funds

Further guidance from the ECJ on VAT exemption

The ‘management of special investment funds’ may under certain conditions also encompass tax-compliance services. read more
VAT fixed establishment non-existing without staff

VAT fixed establishment non-existing without staff

The ECJ ruled in the highly anticipated Titanium case that own staff is required for a ‘fixed establishment’ for VAT. read more
Holding Regimes in a New Era - 2021 edition

Holding Regimes in a New Era - 2021 edition

We are pleased to present you the 2021 edition of the Loyens & Loeff publication Holding Regimes in a New Era – Comparison of Tax and Non-Tax Aspects. read more