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05 July 2018 / news

EU Tax Alert July 2018

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

Loyens & Loeff - EU Tax Alert July 2018

Highlights in this edition

• CJ rules that Dannish legislation that precludes the deduction of ‘final losses’ incurred by foreign PE is not in line with the freedom of establishment (Bevola)
• CJ rules that German transfer pricing legislation is in principle in line with the freedom of establishment (Hornbach Baukmart AG)
• Legislative proposal changing the Dutch tax consolidation regime
• CJ rules that in case of corrected invoices right to deduct input VAT starts to run when corrected invoices have been issued (Biosafe)
• Commission orders Luxembourg to recover State aid granted to ENGIE



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