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International tax services

EU direct tax group

For companies operating in Europe, it is becoming increasingly important to determine an EU tax strategy in order to manage the changes resulting from EU law developments. Today not only the companies themselves, but also shareholders, business analysts, audit committees and other stakeholders are showing an increased interest in how they should deal with EU law related risks and opportunities.

EU direct tax newsalerts
Get immediate updates on key European Court of Justice (ECJ) and national court cases and decisions regarding EU direct tax law and state aid affecting your business.
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EU tax news
Subscribe to our free bi-monthly newsletter, which offers summaries of all the relevant ECJ and national court cases and decisions, and EU policy initiatives related to EU direct tax law and state aid.
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European business initiative on taxation (EBIT):
High profile informal business dialogue with the EC and the OECD on direct tax, since 2001.
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European Union direct tax law is generally understood as including the European Community (EC) Treaty fundamental freedoms, the EU Directives and the EU's State aid rules related to direct taxation. EU direct tax law is a fast developing area. This presents taxpayers, in particular groups and multinational corporations that have an EU or European Economic Area (EEA) presence, with various opportunities.

It is for instance possible to reclaim tax unlawfully exacted when the domestic legislative charging provisions are in breach of EU direct tax law. Further, it is also possible to rely on EU law when restructuring operations in the European Union, if the Group is headquartered in the European Union and possibly also elsewhere. This planning would envisage a reduction in withholding taxes and CFC tax, challenges to debt cap and thin capitalisation regimes, as well as corporate simplification and tax neutral restructuring within the European Union.

How we can help you

PwC's EU Direct Tax Group (EUDTG) network has dedicated client servicing teams in place in all 27 European Union Member States, most of the EFTA (European Free Trade Agreement) countries and Switzerland, working closely together with PwC's financial services and real estate networks. The EUDTG has.assisted numerous clients in understanding their EU Law rights and in coordinating, filing and obtaining substantial refunds of tax unlawfully exacted in various EU or EEA territories. Our EUDTG is playing a leading role in actively developing new original and cutting-edge EU arguments and solutions that help our clients in the best way possible. Examples of EUDTG experience include:
  • Spotting EU Law breaches in domestic tax legislation throughout the European Union, and assisting clients with identifying, filing and claiming refunds based on EU law;
  • Support with litigation before local Courts and Tribunals, as well as before the European Court of Justice;
  • Devising and implementing an EU tax strategy that can substantially lower the effective tax rate of a multinational group.