Loyens & Loeff | EU Tax Alert Highlights 2021

In the course of 2021 there were several developments in EU tax law. This annual edition of EU Tax Alert provides an overview of those developments on both direct and indirect taxation.

This annual edition of EU Tax Alert provides an overview of those developments, in which we highlight:

• Brexit & State Aid: The EU-UK Trade and Cooperation Agreement
• Brexit & Direct Taxation: The EU-UK Trade and Cooperation Agreement
• Council of the EU adopts new rules to strengthen administrative cooperation and include sales through digital platforms (DAC7)
• Council of the European Union approves Public Country-by-Country reporting Directive
• CJ rules that the applicability of an interest deduction limitation to payments made to a group entity in another Member State is in breach of the TFEU (Lexel AB)
• General Court of the CJ annuls State aid decision in Amazon case
• The General Court of the CJ rules that tax rulings granted by Luxembourg to group companies of ENGIE entail State aid (ENGIE)
• Communication on business taxation for the 21^st Century
• Brexit and VAT: the UK-EU Trade and Cooperation Agreement
• CJ rules on conditions to form a VAT group (M-GmbH)
• CJ rules on VAT treatment of supplies between head office and branch (Danske Bank)
• CJ rules on the concept of a VAT permanent establishment (Titanium Ltd)
• CJ rules on VAT treatment of voluntarily granted discounts (Boehringer Ingelheim RCV GmbH)

You can read the new edition of the EU Tax Alert below or download the PDF version.

Authors:

• Dennis Weber, Of Counsel – Tax Adviser | dennis.weber@loeysloeff.com
• Harmen Zeven, Partner – Tax Adviser | harmen.zeven@loyensloeff.com

Compliments of Loyens & Loeff – a member of the EACCNY.