Loyens & Loeff –
Loyens & Loeff’s new EU Tax Alert Newsletter is now available.
Highlights in this edition:
- EU State aid investigation opened into IKEA’s tax treatment in the Netherlands
- EU adopts and updates list of non-cooperative jurisdictions for tax purposes (black list)
- CJ does not allow too general anti-abuse and substance provisions for holding companies (Deister Holding and Juhler Holding)
- Commission proposes new rules on VAT rates and small enterprises
- CJ rules on repayment of customs duties in the case of price adjustments between related companies on the basis of Advance Transfer Pricing Arrangement (Hamamatsu Photonics Deutschland GmbH)
Please read the EU Tax Alert below or download the PDF version.
Compliments of Loyens & Loeff – a member of the EACC in New York