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.
The following topics are covered in this issue of EU Tax News:
- Austria: CJEU Judgment on Austrian goodwill amortization: Finanzamt Linz
- Netherlands: CJEU Judgment on discriminatory treatment of foreign shareholders receiving dividends from Dutch sources: Miljoen, X and Société Générale
- Finland: Proposed changes to domestic dividend taxation based on amendment to the EU Parent-Subsidiary Directive
- Italy: New provisions on value attribution to assets of companies transferring place of residence to Italy
- Italy: New provisions on horizontal tax consolidation
- Italy: New branch exemption provisions
- Spain: National High Court of Justice judgment on tax discrimination of UK UCITS
- Spain: High Court of Justice of Madrid judgment on US investment funds
- United Kingdom: First Tier Tribunal judgment about tax treatment of the statutory interest on repaid VAT
- United Kingdom: 45% corporation tax on restitution interest
- EU: EU-28 political agreement on automatic exchange of information of advance cross-border tax rulings and APAs
- EU: European Commission launches public consultation on new proposal for CCCTB
Fiscal State aid
- EU: European Commission final decisions on Starbucks Manufacturing BV and Fiat Finance and Trade
- Spain: Amendment to General Tax Act regarding the State aid recovery procedure
- Spain: Two High Court judgments on State aid regarding exemption from Spanish immovable property tax
Read the full newsletter here.
This EU Tax Newsletter is prepared by members of PwC’s international EU Direct Tax Group (EUDTG).
Further information about our service offerings in EU taxes: www.pwc.com/eudtg