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INTERESTING ARTICLES |
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The Irish Ministry of Finance published the responses it received on its second Feedback Statement on transposition of the ATAD interest limitation ratio
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The UK, Austria, France, Italy, Spain and the US come to a compromise on a transitional approach to existing unilateral measures (incl. Digital Services Taxes) during the interim period until Pillar 1 is in effect
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European Parliament adopts a resolution calling for measures as a reaction to the Pandora Papers
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Uitspraak van het ECJ in zaak C-80/20, Wilo Salmson France (BTW – Factuur met gebreken – Afwijzing van het teruggaafverzoek - ‚Creditering’ gevolgd door uitreiking van een nieuwe factuur)
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CJEU: “The concept of ‘school or university education’, within the meaning of Article 132(1)(i) and (j) of Directive 2006/112, must be interpreted as not covering swimming tuition provided by a swimming school”
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De opinie van de Europese Commissie voor Democratie door Recht inzake de Toeslagenaffaire is gepubliceerd
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The OECD publishes Stage 2 peer review monitoring reports of BEPS Action 14 of Brazil, Bulgaria, China, Hong Kong (China), Indonesia, Russia and Saudi Arabia
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OECD publishes its fourth annual peer review for the BEPS Action 13 minimum standard (Country‑by‑Country Reporting)
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Dutch Government sent a legislative proposal tightening the interest limitation rule to Parliament for approval
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Irish Ministry of Finance publishes the responses it received on its public consultation on the OECD’s Two-Pillar Solution
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OECD – Documents released with respect to the October 13th G20 Finance Ministers and Central Bank Governors Meeting
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CJEU judges in the joined Cases C‑45/20 and C‑46/20, Finanzamt N (Communication de l’affectation) (VAT – Germany – Allocation to private assets is assumed or presumed in the absence of (sufficient) evidence of allocation to the assets of the business)
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Advocate General: “The Parent-Subsidiary Directive (Directive 90/435/EEC) does not preclude a system of advance payments and tax credits at the time of redistribution of dividends”
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The Dutch Government opened a public consultation on a legislative proposal to implement Council Directive (EU) 2021/514 (DAC7)
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