by brodiemcintosh | Jan 17, 2023
Rentrée 2023: Anticipated EU Tax Developments in 2023 To mark the 2023 rentrée, Director-General for Taxation and Customs Union at the European Commission, Gerassimos Thomas, issued a newsletter setting out some of the more notable EU tax policy developments to track...
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 | 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...
by brodiemcintosh | Nov 22, 2022
EU Adopts Revised Code of Conduct on Business Taxation EU Finance ministers approved last week the revised Code of Conduct on Business Taxation, setting out stricter criteria for evaluation of harmful tax regimes. The revised code of conduct introduces scrutiny...
