by brodiemcintosh | Mar 10, 2024
The CFE ECJ Task Force has issued an Opinion Statement on the decision of the CJEU of 5 December 2023 in Joined Cases C-451/21P and C-454/21P, Engie, on alleged State aid in relation to a deduction/non-inclusion structure in Luxembourg. The Engie case concerns the...
by brodiemcintosh | Mar 4, 2024
BRUSSELS | 4 MARCH 2024 DAC6 Not In Breach of EU Law, Advocate General Contends In the Opinion in Case C‑623/22 “Belgian Association of Tax Lawyers” delivered to the Court of Justice of the EU on 29 February 2024, Advocate General Emiliou takes the view...
by brodiemcintosh | Feb 29, 2024
BRUSSELS | FEBRUARY 2024 EU Council Updates List of Non-Cooperative Jurisdictions for Tax Purposes Finance Ministers sitting at the Council of the EU updated the so-called “Blacklist”, the EU List of Non-Cooperative Jurisdictions for Tax Purposes. At the meeting,...
by brodiemcintosh | Feb 26, 2024
BRUSSELS | 26 FEBRUARY 2024 OECD Tax & Development Days EU Commission Opens First Investigation on Foreign Subsidies Under New Regime The European Commission opened the first investigation against a foreign company on the basis of the new State aid regulatory...
by brodiemcintosh | Feb 19, 2024
BRUSSELS | 19 FEBRUARY 2024 OECD Releases Pillar 1 Amount B Report The OECD has released a report on Amount B of Pillar One, providing a simplified approach to apply the Arm’s Length Principle to baseline marketing and distribution activities. The report...
