European Union

European Commission communication on taxation of the digital economy

Following the informal meeting of the Economic and Financial Affairs Council (Ecofin) of the European Union held in Tallinn on September 15 and 16, 2017, the European Commission published its Com ...

Is VAT on services deductible in the case of the proposed sale of a participation if the sale ultimately does not proceed?

We recently informed you about the request for a preliminary ruling in the Ryanair case (C-249-17). That case, pending before the Court of Justice of the European Union (hereinafter: CJEU), conce ...

Court of Justice of the European Union also applies per element approach to the Netherlands

On February 22, 2018, the Court of Justice of the European Union (CJEU) rendered judgment in two interesting corporate income tax cases for which the Dutch Supreme Court had requested preliminary ruli ...

Dutch Supreme Court follows Court of Justice of the European Union in the per element approach

On October 19, 2018, the Supreme Court rendered its final judgment in two important corporate income tax cases, in which it had previously requested a preliminary ruling from the Court of Justice of t ...

Economic Partnership Agreement between the EU and Japan: simplification of certificates of origin

On July 17, 2018, the EU and Japan signed a new Economic Partnership Agreement (EPA), with expected entry into force in the first half of 2019 after ratification by the European and Japanese Parliamen ...

Public consultation on Bill implementing ATAD2

On May 29, 2017, an amendment to the EU Anti-Tax Avoidance Directive was adopted, so that this directive also focuses on combating hybrid mismatches between EU Member States and third countries (ATAD2 ...

CJEU: the purpose of the sale of shares may limit VAT recovery right

On November 8, 2018, the Court of Justice of the European Union (hereinafter: CJEU) rendered judgment in the C&D Foods case (C-502/17). The case concerned the recovery of VAT on costs related to a ...

Deputy Minister outlines main features of updated ruling practice – stricter requirements for rulings with an international character

In a letter sent to the Lower House on November 22, 2018, the Deputy Minister of Finance outlined the main features of the revision of the ruling practice. The revision is aimed at further safeguardin ...

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

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 to reach an agreement on a compromise text tabled b ...