EU Tax Alert – October 2017

By Loyens &Loeff

EU Tax Alert – October 2017.

Highlights in this edition:

• Ecofin agrees that ‘digital economy’ companies should pay more tax in the EU
• New EU VAT system and quick fixes for cross-border trade
• CJ rules that French anti-abuse provision withholding tax exemption for dividends distributed to non-resident parent companies is not in line with the Parent-Subsidiary Directive and the freedom of establishment (Eqiom SAS)
• Commission orders Luxembourg to recover EUR 250 million from Amazon
• Commission refers Ireland to CJ for non-compliance with Apple recovery order
• CJ rules that VAT exemption for independent groups of persons does not apply to groups of persons whose members carry on economic activities in the area of insurance (DNB Banka & Aviva)

Please click here to download and read Loyens & Loeff’s newsletter EU Tax Alert no. 171.

Compliments of Loyens &Loeff, a member of the EACCNY