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24 December 2020 / article

EU Tax Alert - December 2020

The EU tax alert will inform you of recent developments in EU tax law.

Highlights in this edition:

  • ECOFIN Council reaches agreement for exchange of information by digital platforms (DAC7);
  • Commission concludes that Madeira Free Zone regime is in breach of State Aid rules;
  • Council Conclusions on Fair and Effective Taxation in Times of Recovery: support for OECD work to reach global consensus solution while ready to address the tax challenges of the digital economy in the absence of such consensus; and
  • CJ rules on recovery of input VAT on share acquisition costs for non-realized acquisitions (Sonaecom SGPS SA).

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