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11 May 2021 / news

EU Tax Alert: M-GmbH, Danske Bank, DAC7, MK

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.

EU Tax Alert 188

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)

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