Summary
The Court of the European Free Trade Association – the EFTA equivalent of the CJEU – now also is demarcating the room for manoeuvre for the Member States in company tax matters within the…
"Green recovery" is one of the key themes of the stimulus packages implemented worldwide in response to the Covid-19-related economic downturn. Traditionally, the answer to economic crises has…
The current state of play in the negotiations for an EU Pillar 2 Directive is that all but one Member State are on board. Hence, there is one “dissenting” Member State left. As unanimity is needed…
Ivan Ozai (Osgoode Hall Law School, York University)
Increasing concerns about anthropogenic climate change have motivated governments to strengthen policies to reduce greenhouse gas (GHG) emissions…
The very recent CJEU judgement in Berlin Chemie A. Menarini v Administraţia Fiscală pentru Contribuabili Mijlocii Bucureşti (Case C-333/20) ECLI:EU:C:2022:291, admirably examined by Giorgio Beretta…
A subsidiary cannot be a fixed establishment (FE) under EU VAT in (almost) any case. This is a (quite) reassuring takeaway for VAT businesses from the much-awaited decision by the Court of Justice of…
On 10 March 2022, the Spanish Tax Administration issued a ruling concerning the VAT treatment of the transfer, through an online internet auction, of NFTs (Non-Fungible Tokens) that grant their…
Through the judgment in Case C-714/20 issued on 12 May 2022 [1], the Court of Justice of the European Union (CJEU) clarified that the indirect customs representative is liable, jointly and severally…
Highlights & Insights on European Taxation
Please find below a selection of articles published this month (May 2022) in Highlights & Insights on European Taxation, plus one freely accessible…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Suranjali Tandon, The Need for Global Minimum Tax: Assessing Pillar Two…
