Highlights in this edition:
- Netherlands implementation proposal for EU Anti-Tax Avoidance Directive published
- CJ rules that German provisions denying the deduction of pension and health insurance contributions is in breach of the free movement of workers (Bechtel)
- AG Kokott opines that Finnish taxation upon transfer by a resident company of a foreign PE is not in line with the freedom of establishment (A Oy)
- CJ rules that a vendor in good faith cannot be required to pay VAT at a later stage for the intra-Community supply of a new means of transport in the event of tax evasion by the purchaser (Santogal)
Read the EU Tax Alert here.
Compliments of Loyens & Loeff, a member of the EACC NY