EU tax news is a free bi-monthly newsletter with summaries of relevant community law news and EU policy developments in the field of direct taxation. The newsletter is prepared by members of PricewaterhouseCoopers' EU direct tax group (EUDTG).
Below you will find the 2007-2009 issues of the EUDTG's bi-monthly EU tax newsletter. For older issues please visit the archive.
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Issue 2009: nr.003
Issue 2009: nr.003: March - April 2009 (460kb)
ECJ cases
- Germany ECJ referral on Germany’s discriminatory depreciation rules for buildings abroad: Commission v Germany case
- Germany ECJ referral on German withholding taxes on outbound dividends: Commission v Germany case
- Germany AG opinion on German private pension rules: Riester Rente case
- Greece ECJ judgment on Greek rules on taxation of inbound dividends and foreign partnerships: Commission v Greece
- Italy ECJ referral on Italian tax rules on tuition fees paid by individuals: Emiliano Zanotti v Agenzia delle Entrate case
- Poland ECJ judgment on non-deduction of health premiums: Uwe Rüffler case
- Portugal ECJ referral on Portugal’s discriminatory taxation of lottery winnings
- Spain ECJ referral on restrictive Spanish exit tax provisions for individuals
- Spain AG opinion on Spanish capital duty rules: Commission v. Spain
- United Kingdom AG opinion on lawfulness of UK stamp tax regime for entry into clearance service: HSBC Holdings Plc and Vidacos Nominees Ltd v HM Revenue and Customs case
National developments
- Belgium Court of Appeal of Brussels judgment on abnormal and gratuitous benefits
- Finland Central Tax Board judgment on transfer of carry-forward tax losses in connection with a cross-border merger
- Germany Case pending with the Federal Tax Court regarding exit tax upon relocation of German inventor to Belgium
- Germany Federal Fiscal Court judgment on taxation of construction services
- Germany Taxation of investment funds and application of Art 57 Para. 1 EC
- Germany Case pending with the Federal Finance Court regarding withholding taxes for non-resident artists
- Italy Regional Tax Court rules that Italian CFC rules are not in breach of EC Law
- Portugal Supplementary State Budget for 2009
- Spain Spanish High Court judgment on discriminatory taxation on capital gains from real estate
- Spain Spanish Government announcement to amend Spanish rules on outbound dividends and interest paid to non-resident pension funds and rules for determining the taxable base
- Sweden Supreme Supreme Administrative judgment on Swedish group relief system
- Sweden Swedish Supreme Tax Court judgment on deductibility of foreign exchange losses on debts in foreign currencies
EU developments
- EU European Commission proposes actions to improve transparency, exchange of information and fair tax competition
- EU European Commission publishes survey on the implementation of the EU Interest and Royalties Directive
- EU European Commission adopts two proposals for new Directives aimed at improving mutual assistance between Member States' tax authorities in the assessment and the recovery of taxes
- Austria European Commission formally requests Austria to end the discriminatory tax treatment of donations regarding science, research and adult education
State aid
- Italy European Court of First Instance: Italian regime for investment vehicles specialised in small- and mid-caps constitutes State aid
CCCTB
Issue 2009: nr.002
Issue 2009: nr.002: January - February 2009 (453kb)
ECJ cases
- Austria ECJ referral on Austrian taxation of portfolio dividends: Haribo case
- Belgium ECJ judgment on Belgian participation exemption regime: Cobelfret case
- Germany ECJ judgment on German tax treatment of donations to foreign charities: Persche case
- Germany ECJ judgment on German double (inheritance) taxation: Block case
- Germany ECJ judgment on German tax treatment of write-downs on foreign shareholdings in 2001: Steko case
- Portugal ECJ referral on Portuguese taxation of non-resident taxpayers
National developments
- Belgium New Regulation for non-resident sportsmen and artists adopted
- Belgium New Regulation providing for a tax relief for foreign nursery costs adopted
- Belgium New regulation providing for tax deductibility of donations to foreign charities
- Finland Amendments to legislation on withholding tax on Finnish source dividends since 1 January 2009
- France Supreme Court decision on the compatibility of withholding tax due by EU pension funds on French dividends
- Germany Supreme Fiscal Court decision on lump-sum taxation of so called 'black investment funds'
- Germany Federal Finance Court decision on exit taxation in case of cross-border movements of individuals with shareholdings
- Germany Provision regarding charitable activities when conducted abroad amended
- Italy Proposed amendment in respect of withholding tax on outbound dividends paid out to EU/EEA foreign pension funds
- Netherlands Dutch Tax Authorities reimburse Dutch dividend withholding tax to EU based pension funds
- Netherlands Dutch Supreme Court judgment in the case of Orange European Smallcap Fund NV: a participation in an investment fund cannot be qualified as a ‘direct investment’
- Portugal Draft proposal for the supplementary State budget for 2009
- Spain Amendments expected before end of 2009 regarding the taxation of Spanish dividends paid to EU based pension funds
- Switzerland Developments in Switzerland
EU developments
- Belgium European Commission requests Belgium to extend the Belgian Notional Interest Deduction regime
- Czech Republic European Commission requests the Czech Republic to end discriminatory taxation of non-resident taxpayers
- EU European Commission publishes survey on the implementation of the Tax Merger Directive EU-wide
- Finland European Commission requests Finland to end discriminatory taxation of non-resident artists and sportsmen
- Greece European Commission opens new infringement procedure against Greece for its failure to comply with an ECJ judgment concerning capital duty
State aid
- Germany European Commission starts in-depth investigation into proposed German capital investment law (Bill to Modernise the General Conditions for Capital Investments - MoRaKG)
- Italy Tax Authorities issue new tax codes for the recovery of State aid granted to utilities with a majority public capital holding, Constitutional Court confirms the recovery is justified
Issue 2009: nr.001
Issue 2009: nr.001: November - December 2008 (323kb)
ECJ cases
- Austria ECJ judgment on Austrian rules on investment growth premium: Jobra case
- Belgium ECJ judgment on Belgian taxation of interest payments: Truck Center case
- Belgium ECJ judgment on application of Parent-Subsidiary Directive to shares in usufruct: Les Vergers du Vieux Tauves case
- Finland AG opinion on Finnish withholding tax on dividends paid to a Luxembourg SICAV: Aberdeen case
- France ECJ judgment on French tax group regime: Papillon case
- Germany ECJ judgment on the valuation of shares in the case of a share exchange: A.T. case
- Germany ECJ referral on German tax allowance for donations between non-residents of immovable property situated in Germany
- Hungary ECJ judgment on whether a company registered in an EU Member State can transfer its operational headquarters to another Member State without restrictions: Cartesio case
- Italy AG opinion on Italian golden shares rules: Commission vs. Italy case
- Portugal ECJ referral on Portuguese taxation of dividends paid to foreign pension funds
- Spain ECJ referral on Spanish taxation of dividends paid to foreign pension funds
National developments
- Czech Republic Abolition of discriminatory taxation of foreign pension funds
- Germany Federal Finance Court confirms the application of the free movement of capital for majority shareholdings in Third State resident companies
- Hungary Amendments to tax and accounting laws effective from 1 January 2009
- Italy Extension of tax neutrality granted to domestic mergers to mergers between foreign companies not covered by the EU Merger Directive
- Netherlands Supreme Court orders disapplication of Dutch taxation rules on cars registered in another Member State as they infringe Art. 43 EC and 55 EC
- Portugal Changes following the adoption of the State Budget for 2009
- Portugal Amendments to discriminatory taxation of lottery winnings
- Spain Changes to corporate income tax and capital tax laws
- Sweden Amendment to company exit charge tax rules
- Switzerland Announcement of corporate tax reforms
- United Kingdom High Court judgment in FII GLO
EU developments
- EU Main results of the December 2008 European summit and direct tax policy outlook for 2009
- EU Main results of the 2 December 2008 ECOFIN Council
- EU European Commission launches new Savings Tax Directive proposal
- Estonia European Commission requests Estonia to end discrimination against foreign charities
- Portugal European Commission requests Portugal to change its restrictive exit tax provisions for companies
- Spain European Commission requests Spain to change its restrictive exit tax provisions for companies
- United Kingdom European Commission requests UK to allow deductibility of cross-border pension contributions
State aid
- France ECJ rules that France has failed to fulfil its obligations under EC Law to recover illegal State aid
- Gibraltar European Court of First Instance annuls European Commission Decision according to which the proposed reform of corporation tax in Gibraltar is unlawful State aid
- Italy New rules for recovery of State aid granted to Italian utilities with a majority public capital holding
Issue 2008: nr.006
Issue 2008: nr.006: September - October 2008 (567kb)
ECJ cases
- Belgium ECJ judgment on Flemish inheritance tax: Eckelkamp case
- Belgium ECJ referral on Belgian anti-abuse provision concerning abnormal and gratuitous benefits: Société de Gestion Industrielle case
- Belgium ECJ referral on Belgian taxation of inbound dividends: Commission vs. Belgium case
- Belgium AG Opinion on Belgian withholding tax on interest payments to non-resident companies: Truck Center case
- France AG Opinion on the French tax group regime: Société Papillon case
- Germany AG Opinion on deduction of donations to foreign charities: Persche case
- Germany ECJ judgment on German rules on evaluation of participations in domestic and foreign partnerships: Heinrich Bauer Verlag Beteiligungs GmbH case
- Germany ECJ judgment on the deductibility of foreign PE losses: Krankenheim-Ruhesitz case
- Italy ECJ referrals on the Italian withholding tax rules on the dividend adjustment: Ferrero e C. Spa case and General Beverage Europe B.V. case
- Netherlands ECJ judgment on Dutch inheritance tax: Arens-Sikken case
- Netherlands ECJ judgment on Dutch refusal of taking into account negative rental income relating to immovable property located in another Member State: Renneberg case
- Spain ECJ judgment on Basque corporate tax measures: Unión General de Trabajadores de la Rioja (joined cases)
National developments
- Denmark Danish National Tax Tribunal: Different treatment of income under Danish thin capitalisation rules depending on the residence of the debtor
- Finland Amendments proposed to the legislation on withholding taxation of Finnish source dividends
- Finland Central Tax Board rules that tax neutral exchange of shares is possible between Finnish and Norwegian companies
- France Court of Appeal rules that French CFC legislation applicable to French resident individuals is not compatible with EC Law
- Germany Federal Tax Court on asset transfer to EU permanent establishments
- Germany Federal Tax Court decision following the ECJ judgment in Schwarz/Gootjes-Schwarz
- Greece Grreece amends taxation rules on inbound and outbound dividends
- Netherlands Supreme Court rules that free movement of capital from and towards third countries is not applicable in case of majority shareholdings
- Netherlands Supreme Court rules that ‘most favoured nation treatment’ is not required for tax sparing credits
- Netherlands Supreme Court rules that a currency loss on a loan connected to a minority participation in a third country company is deductible under Article 56 EC
- Netherlands Supreme Court announces preliminary question on the effect of optional residency status
- Portugal Changes to Portuguese legislation concerning its discriminatory taxation of lottery winnings
- Portugal Proposed State Budget for 2009
- UK Changes proposed to "late paid interest rule", currently in breach of EC Treaty
EU developments
- Estonia European Commission requests Estonia to amend discriminatory taxation of pensions paid to non-residents
- Ireland European Commission requests Ireland to amend its discriminatory tax provisions in relation to the taxation of Savings Certificates and certain Government, State-Issued and State-Guaranteed Securities
- Greece European Commission requests Greece to amend its discriminatory tax provisions applicable to the acquisition of a first residential real estate in Greece
- Portugal European Commission requests Portugal to end discriminatory taxation of foreign services providers
- Spain European Commission requests Spain to change discriminatory taxation of non-resident individuals and restrictive exit taxes
- Sweden European Commission requests Sweden to amend its restrictive company exit charge tax rules
- UK European Commission calls on UK to implement ECJ decision on cross-border loss relief
State aid
- France ECJ rules that France has failed to fulfil its obligations under EC Law to recover illegal State aid
- Gibraltar European Court of First Instance annuls European Commission Decision according to which the proposed reform of corporation tax in Gibraltar is unlawful State aid
- Italy New rules for recovery of State aid granted to Italian utilities with a majority public capital holding
Issue 2008: nr.005
Issue 2008: nr.005: July - August 2008 (323kb)
ECJ cases
- Belgium AG opinion on ownership under the Parent-Subsidiary Directive: Les Vergers du Vieux Tauves Case
- Germany ECJ referral on withholding tax on outbound dividends: Gaz de France Case
- Netherlands ECJ referral on cross-border fiscal unity
National developments
- Austria Administrative High Court decision on taxation of inbound portfolio dividends
- Finland Amendment of the Finnish CFC legislation in order to meet the requirements of EC law
- Germany Recent legislative developments regarding the treatment of losses from EU/EEA countries
- Germany Case pending with the German Federal Constitutional Court regarding denial of interest on refund of withholding tax
- Hungary Film Incentive Scheme Amended
- Netherlands Dutch Supreme Court: Dutch withholding tax on dividends paid by a Dutch ‘dividend mixer company’ to a UK holding company restricts freedom of establishment
- Romania Romania amends fiscal code provisions affecting taxation of outbound dividends to companies resident in Liechtenstein, Iceland and Norway
- Spain Government submits bill to parliament to comply with ECJ judgment on R&DT innovation tax credit scheme
- UK High Court decision in Vodafone 2 v Commissioners of HMRC disapplying the UK CFC legislation
EU developments
- Germany European Commission formally requests Germany to apply the ECJ "Volkswagen" judgment ("golden shares")
CCCTB - Common consolidated corporate tax base
- EU European Commission’s proposal for CCCTB delayed
State aid
- Italy Enactment of law for the recovery of unlawful State aid granted to certain banks for the tax recognition of their hidden capital gains
Issue 2008: nr.004
Issue 2008: nr.004: May - June 2008 (445kb)
ECJ cases
- Belgium ECJ judgment on Belgian obligations regarding the implementation of the Merger Directive
- Belgium AG opinion on Belgian application of the Parent subsidiary Directive: Cobelfret case
- Estonia ECJ referral on Estonian withholding tax on outbound dividend payments
- Germany ECJ judgment on German corporate tax uplift under the former imputation system: Burda case
- Germany ECJ judgment on German tax treatment of foreign losses: Lidl Belgium case
- Hungary AG opinion on transfer of the real seat by a company registered in Hungary to another EU Member State: Cartesio case
- Netherlands ECJ judgment on Dutch credit of foreign dividend withholding tax: Orange European Smallcap Fund NV
- Spain ECJ referral on Spanish winnings tax rules
National developments
- Finland Central Tax Board judgment on Finnish withholding tax on cross-border portfolio dividends
- France Administrative Court of Appeal judgment on French withholding tax due by foreign pension funds on capital gains
- Germany Federal Tax Court judgment on the applicable tax rate on profits derived from a German PE
- Germany Lower Finance Court expresses serious doubts concerning exit taxation in the case of cross border movements of individuals with shareholdings
- Italy Italy implemented Merger Directive 2005/56/EC
- Netherlands AG opinion on discriminatory tax treatment of the acquisition of shares by third country residents PricewaterhouseCoopers EU Tax News 1
- Norway EFTA Court judgment on Norwegian tax rules on maximum credit allowance: Seabrokers case
EU developments
- Denmark European Commission requests Denmark to change tax measures discriminating against income from foreign-based investment funds
- Czech Republic, Italy European Commission formally requests the Czech Republic and Italy to end discriminatory taxation of foreign pension funds
- Spain, Portugal European Commission takes steps against Spain and Portugal regarding their discriminatory taxation of dividends paid to foreign pension funds
- Portugal European Commission requests Portugal to end discriminatory rules against non-resident taxpayers
- Bulgaria, Romania European Commission requests Bulgaria and Romania to end their discriminatory taxation of dividends and closes case against Luxembourg
CCCTB - common consolidated corporate tax base
State aid
- Italy European Commission opens formal State aid investigation into 300m Euro granted by the Italian State to Alitalia
- Italy European Commission opens formal State aid investigation into the Italian tax relief measures in favour of the cooperatives operating in the banking, retail and distribution services sectors
- Italy ECJ referrals on the Italian tax relief measures granted to cooperatives
- Spain AG opinion on Basque tax measures and classification as State aid: UGT- Rioja case
Issue 2008: nr.003
Issue 2008: nr.003: March - April 2008 (438kb)
ECJ cases
- Belgium: ECJ referral on tax treatment of French-source dividends
- Belgium: ECJ referral on dividends-received deduction regime
- Belgium: AG opinion on compatibility with EC Law of Belgian rules on the nondeductibility of debts from inheritance tax base if testator was resident abroad: Hans Eckelkamp and Others v Belgian State case
- Germany: ECJ referral on anti-abuse rules under the former German imputation system: Glaxo Wellcome case
- Germany: ECJ referral concerning double taxation rules: Block case
- Germany: ECJ referral on limited deductibility of foreign rental losses and the nonapplication of declining depreciation for buildings located abroad: Busley/Cibrian case
- Netherlands: ECJ referral on extended statutory time limit for issuing an additional tax assessment for foreign income
- Poland: ECJ referral concerning non deduction of health premiums
- Portugal: ECJ referral on discriminatory taxation against foreign banks
- Spain: ECJ referral on (former) capital gains tax rules
- Spain: ECJ judgment on R&DT innovation tax credit scheme UK ECJ Order on CFC and dividend group litigation issues
National developments
- Finland: Supreme Administrative Court decision on withholding liability on Finnish source dividend paid to non-resident individual
- Finland: Supreme Administrative Court confirms earlier ECJ decision on the consistency of Finnish transfer tax with the Capital Duty Directive (C-240/06,
Fortum Project Finance)
- Germany: Germany - Case pending with the Federal Tax Court regarding exit tax on goodwill
- Germany: Case pending with the Federal Tax Court regarding withholding tax on outbound dividends
- Germany: Case pending with the Federal Tax Court regarding capital gains taxation upon migration
- Germany: Case pending with the Federal Tax Court on imputed interest on an interest free loan
- Germany: Lower court judgment on rules on the adding back of interest payments to the tax base
- Italy: Tax Authorities’ Resolution on the application of Tax Treaties for pension funds and investment funds
- Netherlands: Supreme Court judgment on recognition of foreign charitable institutions
- Netherlands: Lower court circumvention of the question of whether the exit tax is compatible with the freedom of establishment
- Norway: New interpretative statements from the Directorates of Taxes regarding investment funds resident within the EEA and the tax exemption method
- Poland: Lower court judgment on taxation of interest earned by EU-based investment funds
- Sweden: Supreme Court judgment on exit charge
EU developments
- Estonia: Estonia amends discriminatory legislation regarding the taxation of dividends paid to foreign pension funds
- Hungary: European Commission requests Hungary to end discriminative tax incentives for research and development
- Portugal: European Commission requests Portugal to end discriminatory taxation against investments held outside Portugal
- EU Parliament: EU Parliament issues report on impact of ECJ cases in field of direct tax
CCCTB - common consolidated corporate tax base
Update on two new Commission Working Papers on anti-abuse and various detailed aspects of the CCCTB
State aid
- Italy: European Commission decides that the 2003 Italian tax scheme on the recognition of hidden capital gains of privatised banks constitutes State aid
- Italy: European Commission refers Italy to the ECJ for failure to recover a State aid in favour of companies participating in trade fairs abroad
- Switzerland and EU: Update on EU-Swiss dialogue on disputed Swiss company tax regimes
Issue 2008: nr.002
Issue 2008: nr.002: January - February 2008 (383kb)
ECJ cases
- Belgium: ECJ judgment on the recharacterisation of interests as dividends: Lammers & Van Cleeff case
- France: A-G opinion on the compatibility of the French tax code with the EU’s parent-subsidiary directive: Banque Fédérative du Crédit Mutuel case
- Germany: A-G opinion on whether a German tax uplift is allowed under the parent-subsidiary directive or an infringement of the EC Treaty: Burda case
- Germany: A-G opinion on compatibility with EC Law of German denial to offset foreign PE losses with domestic profits if foreign PE income is exempted by a double tax treaty: Lidl Belgium case
- Germany: ECJ judgment on non-deductibility of currency losses from foreign exempt PEs restricts the freedom of establishment: Deutsche Shell case
- Germany: ECJ judgment on compatibility with EC Law of German inheritance tax and valuation provisions relating to foreign and domestic agricultural land: Jaeger case
- Portugal: EC referral to the ECJ on discriminatory Portuguese tax amnesty legislation
National developments
- Belgium: Court of First Instance of Brussels confirms Belgian tax treatment of pension capital is discriminatory
- Belgium: Hearing in referral regarding the Belgian participation exemption
- Germany: Amendments to the taxation of foreign family foundations
- Hungary: Supreme Court confirms that EC law has direct effect and takes precedence over national law in the case of non-compliant local
legislation
- Netherlands: Supreme Court rules that the non-deductibility of costs relating to lower tier subsidiaries in third countries held through EU intermediate subsidiaries is compatible with the freedom of establishment PricewaterhouseCoopers EU Tax News 2
- Netherlands: District Court rules that the refusal to extend Dutch fiscal unity to cross-border situations is not contrary to the freedom of establishment
- Netherlands: District Court of The Hague refunds withholding tax on payments to a foreign football organisation
- Portugal: Supreme Administrative Court follows the ECJ’s Hollman ruling
- Portugal: Tax reductions for the free zone of Madeira for the period 2007-2020
- Sweden: Swedish Advance Ruling Board rules that Swedish group relief system is not compatible with EC Law
EU developments
- Estonia and Germany: European Commission starts infringement proceedings regarding the taxation of dividends paid to foreign pension fund
- Germany: European Commission formally requests Germany to end its discriminatory rules applied to non-resident taxpayers - mainly artists, sportsmen and journalists
- Germany: European Commission formally requests Germany to end its discriminatory depreciation rules applied to buildings situated abroad
- Italy: European Commission refers Italy to ECJ over discriminatory taxation of outbound dividends
- Latvia: European Commission takes steps against Latvia regarding its discriminatory taxation of dividends paid to non-resident individuals
- Lithuania: European Commission takes steps against Lithuania regarding its discriminatory taxation of outbound interest
- Spain: European Commission sends Spain a formal request to amend its discriminatory anti-abuse rules in the Corporate Income Tax
- Switzerland: and EU Update on bilateral dialogue on disputed Swiss company tax regimes
CCCTB - common consolidated corporate tax base
Update on release of two new Commission Working Papers (WP 63 and 64) and other items
State aid
- Italy: European Commission authorises State aid for development of Italy’s southern regions
- Spain: European Commission authorises Spanish corporate tax deduction aimed at promoting R&D
Issue 2008: nr.001
Issue 2008: nr.001: November - December 2007 (402kb)
ECJ cases
- Austria: Preliminary ruling request regarding conditions for claiming Austrian investment growth premium
- Germany: ECJ judgement on transitional rules for capital gains tax on domestic and foreign participations: Gronfeldt and Gronfeldt case
- Germany: ECJ order regarding Third State branch losses: Stahlwerk Ergste Westig (SEW) case
- Germany: AG opinion in the Heinrich Bauer Verlag Beteiligungs GmbH case
- Germany: ECJ judgement on the compatibility with EC Law of switching from exemption method to credit method: Columbus Container Services case
- Germany: AG opinion on the non-deductibility of foreign currency losses: Deutsche Shell case
- Germany: ECJ judgement on tax allowance for teaching at a foreign university: Jundt case
- Italy: ECJ decision on Italian -golden share- rules: AEM S.p.A. case
- Netherlands: ECJ judgement on the incompatibility of the Dutch dividend withholding tax on outbound dividends with the free movement of capital: Amurta case
- Sweden: ECJ judgement clarifying further the concept of free movement of capital to and from third countries: A case
National developments
- Belgium: Belgian rules for compensation of losses with profits of non-EU permanent establishments considered as discriminatory by Brussels Court of first instance
- Estonia: Proposed amendments to bring the law in line with the Parent-Subsidiary Directive
- Estonia: Amendment to corporate income tax law concerning outbound dividends and royalties
- Finland: Supreme Administrative Court decisions: even in the case of ‘final losses’ no cross-border group contribution possible
- Germany: Federal Finance Court has no serious doubts concerning withholding taxes despite the ECJ’s decision in the Scorpio case
- Ireland: Irish extension of the remittance basis of taxation to UK source income
- Italy: Financial Bill for 2008 amends the Italian legislation on outbound dividends and CFC rules
- Netherlands: Supreme Court refunds Dutch dividend withholding tax to a Luxembourg parent company on the basis of Article 56 EC
- Portugal: Changes in legislation concerning capital gains exemption regarding the sale of owner-occupied dwellings
- Portugal: Tax reductions for the free zone of Madeira for the period 2007-2020
- Portugal: State Budget for 2008
EU developments
- EU: Update on the Common Consolidated Corporate Tax Base (CCCTB)
- EU: European Commission calls for more targeted and better coordinated application of Member States' anti-abuse rules
- Belgium: European Commission amends transitional regime for Belgian coordination centres
- France: European Commission starts formal State aid investigation into French plan to grant tax aid to insurers selling specific solidarity policies
- Spain: European Commission adopts formal decision to start EU State aid inquiry against Spain regarding financial goodwill amortisation and invites interested parties to submit comments
- Switzerland and EU: Update on bilateral dialogue on disputed Swiss company tax regimes
For earlier issues of EU Tax News, please visit the archive.
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