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ECOFIN discusses new French-German proposal for an EU Digital Services Tax

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On December 4, 2018, the Economic and Financial Affairs Council of the EU (ECOFIN) held an exchange of views on the digital services tax, but failed...
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Deputy Minister outlines main features of updated ruling practice – stricter requirements for rulings with an international character

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The proposed measures cover the elements transparency, process and content in the context of the issuing of all rulings with an international...
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CJEU: the purpose of the sale of shares may limit VAT recovery right

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The outcome of this judgment is of major importance for M&A practices, whether or not within groups, private equity enterprises, but also for...
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Deputy Minister answers questions about emergency repair of fiscal unity

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The emergency repair measures mean that for a number of legal provisions the approach to be taken is as if a fiscal unity for corporate income tax...
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