EU Direct Tax Group

The following topics are covered in this issue of EU Tax News:

CJEU Cases

  • Austria – CJEU’s first judgment as court of arbitration in a double tax treaty dispute
  • Belgium – CJEU judgment on compatibility of interest payment deduction rules with Parent-Subsidiary Directive: Argenta Spaarbank
  • Germany – CJEU referral on compatibility of German limitation of deductibility of special expenses for non-residents with the freedom of establishment: Montag
  • Germany – CJEU judgment on compatibility of German deduction of special expenses with the freedom of movement for workers: Bechtel
  • Netherlands – AG Opinion on compatibility of Dutch fiscal unity regime with fundamental freedoms, and the Dutch Government’s emergency response measures
  • Sweden – CJEU referral regarding final losses in indirectly held subsidiaries
  • Sweden – CJEU referral regarding final foreign losses
  • United Kingdom – CJEU judgment on taxation of transactions for the raising of capital : Air Berlin Plc
  • United Kingdom – CJEU judgment on the application of UK capital gains tax on a deemed disposal of all of the assets of a trust: Trustees of the P Panayi Accumulation & Maintenance Settlements
  • United Kingdom – CJEU judgment on the UK tax treatment of foreign income dividends : Trustees of the BT Pension Scheme

National Developments

  • Norway – EFTA Court advisory opinion opens door to cross-border group contributions with tax effect
  • Norway – Amendment to the group contribution rules
  • Sweden – Dividend tax rule deemed incompatible with EU law
  • United Kingdom – Court of Appeal in Routier v HMRC regarding the UK definition of ‘charity’ and its compatibility with the free movement of capital

EU Developments

  • EU – European Commission issues Communication on the taxation of the digital economy
  • EU – Directive on Tax Dispute Resolution Mechanisms formally adopted
  • EU – European Council President Tusk’s new EU reform plans
  • EU – Tallinn European Council Conclusions of 19 October 2017
  • EU – European Commission adopts Work Programme for 2018

Fiscal State aid

  • EU – European Commission takes next steps against Ireland and Luxembourg in Apple and Amazon State aid cases
  • Netherlands – Court of Appeal refers preliminary questions on possible State aid to the CJEU
  • Spain – Supreme Court resolution about Spanish tax on immovable property
  • United Kingdom – European Commission opens formal State aid investigation into financing income exemption within the UK’s CFC regime

Read the full newsletter

This bi-monthly newsletter is prepared by members of PwC’s pan-European EU Direct Tax Group (EUDTG) network.

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Armin Marti
Partner Tax & Legal Services, Leader Corporate Tax Services
+41 58 792 43 43

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Armin Marti

Armin Marti

Armin Marti
Birchstrasse 160
Postfach, 8050 Zurich
+41 58 792 43 43

Armin leads the PwC Swiss Tax Policy efforts. He holds a Master in Business Administration from the University of St. Gallen, Switzerland (lic. oec. HSG) and has qualified as a Swiss Certified Tax Expert. As a member of the global PwC International Tax Services (ITS) Network and former Swiss corporate tax leader, ITS leader and Transfer Pricing leader, Armin has gained extensive experience in leading complex cross-border tax projects. Armin Marti has over 30 years experience in providing international tax consultancy for large quoted and privately held Swiss and foreign multinationals. He advises his clients in international tax, transfer pricing, tax policy and tax strategy matters, including domestic and cross-border tax restructurings, acquisitions and divestments, effective supply chain and business models.