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VAT policy statement on specific state supervision of investment funds

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In this policy statement the Deputy Minister of Finance elaborates on the qualification ‘specific state supervision’, which is one of the...
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CJEU decision on the Beneficial Owner concept under the Interest and Royalties Directive and the Parent-Subsidiary Directive

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The CJEU concluded that it is for the referring courts to assess whether the arrangements under review constitute an abuse under EU law, taking into...
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VAT: Recovery right on the basis of cross-border use costs

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On January 24, 2019, the Court of Justice of the European Union rendered its judgment in the Morgan Stanley & Co International plc case (case no....
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Insurance premium tax: CJEU decision on location of risk

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The case concerned insurance policies for M&A transactions and the CJEU judgment provides a welcome clarification.
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