EU/EEA

Ksenija Cipek (Ministry of Finance, Tax Administration – Republic of Croatia)

A Pledge for an EU-Harmonized VAT Return

July 7, 2020

The global crisis provoked by the Covid-19 disease has affected several spheres of our lives. Apart from health, the biggest impact has been felt in the reduction of production and consumption,…

Ad van Doesum (Maastricht University, PwC Netherlands, ‘s-Gravenhage Court of First Instance)

Broken Deals and EU VAT

July 6, 2020

The VAT treatment of the issue, acquisition, holding and sale of shares has become a rather complicated affair over the last thirty years. The case law of the Court of Justice of the European Union …

Giorgio Beretta (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Lund University)

Dong Yang Electronics (Case C-547/18): Oh Yes, a Subsidiary Can (also) Be a Fixed Establishment under EU VAT, but Information Asymmetries May Save You!

June 15, 2020

A subsidiary can (also) be a fixed establishment (FE) of its parent company under European (EU) VAT, after all. This is the most immediate conclusion as it emerges from the much-awaited decision by…

Dennis Weber (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Loyens & Loeff)

The Influence of the COVID-19 Pandemic on the Application of the OECD PPT, GAARs and (Some) SAARs: Lack of Substance for the Protection of Health

April 30, 2020

Many States have incorporated General Anti-Avoidance Rules (GAARs) into their tax laws to prevent tax avoidance; within the EU, a GAAR is even mandatory for corporate taxation since 1 January 2019 …

Aleksandra Bal (Indirect tax technology specialist)

The Dark Age of VAT Compliance

March 17, 2020

In the last years, we have witnessed many reforms to make the EU VAT system more consistent and business friendly. The Quick Fixes, which took effect on 1 January 2020, sought to harmonize some of…

Aleksandra Bal (Indirect tax technology specialist)

Online Marketplaces and EU VAT: Global Reach but Compliance Still Local

February 26, 2020

Online platforms are an important part of the digital economy and one of the key enablers of the tremendous growth of the e-commerce sector. According to data published by Ecommerce Europe, business…

Francisco E. Alvarez (Joseph Hage Aaronson)

The ATAD CFC - All Roads Lead to Cadbury Schweppes

January 31, 2020

It may well be said that George and Ira Gershwin’s simple and unforgettable line, “Let’s call the whole thing off!”, sums up the European Commission’s (“Commission”) view that the “wholly artificial…

Piergiorgio Valente (Crowe Valente/Valente Associati GEB Partners; Link Campus University, Rome)

Taxation in the Future - A New EU: Vision and Impact

December 16, 2019

The Change of Scenery On 1 December 2019, the von der Leyen Commission took over for the coming 5 years, and it is called to deliver on a most challenging mandate. The European identity is questioned…

Jonathan Schwarz (Temple Tax Chambers; King’s College London)

Disputed attribution of profits to Irish and United Kingdom branches or permanent establishments

December 11, 2019

Two cases, currently before different courts highlight long-standing questions around the attribution of profits to permanent establishments. Irish and United Kingdom law on the attribution of…