by brodiemcintosh | Dec 13, 2022
ECJ: Certain Elements of DAC6 Incompatible with Primary EU Law The Court of Justice of the European Union found certain elements of the Directive on Administrative Cooperation to be incompatible with primary EU law, i.e. the Charter of Fundamental Rights. EU courts...
by brodiemcintosh | Dec 6, 2022
EU Seeks to Define Aggressive Tax Planning Benjamin Angel, Director in the European Commission in DG TAXUD, said on Friday that the European Commission will try to establish a legal definition of aggressive tax planning, thus providing clarity to tax professionals on...
by brodiemcintosh | Dec 6, 2022
BRUSSELS | NOVEMBER 2022 G20 Summit Leaders’ Declaration on OECD’s Two-Pillar Solution Following on from the 17th G20 Summit, which was held in Indonesia from 15 – 16 November, the leaders issued a G20 Bali Leaders’ Declaration reaffirming...
by brodiemcintosh | Dec 5, 2022
The CFE ECJ Task Force has issued an Opinion Statement on the ECJ decision of 22 September 2022 in Case C-538/20, W AG, on the deductibility of foreign final losses. At issue in W AG was the ability of a German company to deduct the final losses which it had incurred...
by brodiemcintosh | Nov 28, 2022
ECJ Rules Public Access to Beneficial Ownership Registry Information Invalid – Joined Cases C-37/20 & C-601/20 The European Court of Justice last week ruled in joined cases C-37/20 & C-601/20 WM and Sovim SA v Luxembourg Business Registers that a...
