November 2018  
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Issue No. 11 - 2018 of the European Taxation is now available online.

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Number 11 - 2018 contains the following:
European Union

The EU Dispute Resolution Directive (2017/1852) and Fair Trial Protection under Article 47 of the EU Charter of Fundamental Rights

Daniele de Carolis

This article explores the potential impact of article 47 of the EU Charter on the EU Dispute Resolution Directive (2017/1852), in particular, whether the principle of fair trial protection may be relied upon in order to improve the level of taxpayer protection within the field of double taxation dispute resolution procedures.


The End of the “Luxembourg Effect”: An Analysis of the Protection of Fundamental Freedoms Regarding Exit Taxes and Implementation of Anti-BEPS Measures by the European Union

Paulo Arthur Cavalcante Koury

This article suggests that the ATAD exit tax provisions represent a change in perspective of the European Union from one of promoting integration of the internal market to the greatest extent possible to fighting tax avoidance even in conflict with the internal market. Furthermore, considering that the European Union has broad alternative means available to achieve harmonization, the article concludes that such provisions are clearly disproportionate and should be rejected by the ECJ.


ECJ Referral on Whether Withholding Tax Burden on Foreign Pension Funds Receiving Dividends from Domestic Corporations Infringes the Freedom of Movement of Capital

Florian Teichert
In this article, the author discusses the pending ECJ decision in the case of College Pension Plan of British Columbia (C-641/17), which addresses the potential unequal treatment of German versus foreign pension funds with regard to withholding tax on dividends.
Mery Alvarado
Mery Alvarado
Court of Justice
Mery Alvarado

Opinion Statement CFE 1/2018 on the Importance of Taxpayer Rights, Codes and Charters on Tax Good Governance

CFE Tax Advisers Europe

CFE Tax Advisers Europe has long advocated the fundamental importance of taxpayer rights to tax good governance, and the role that clear statements of taxpayer and tax administration rights and obligations can play in this respect. Such rights and obligations are becoming an issue of global interest and, for this reason, engagement in this work is of vital importance to all interested parties and stakeholders. As the leading body representing European tax advisers, the CFE looks forward to being an active contributor to further progress in the area. 


The Status of Mutual Agreement between the Netherlands and Germany on the Allocation of Severance Payments

Frank P.G. Pötgens and Elena M.L. Kool

The Netherlands Supreme Court has ruled that, under article 10 (income from dependent personal services) of the former Germany-Netherlands Income Tax Treaty (1959), severance payments should be allocated according to the Court’s previous case law. Any conflicting result that may be arrived at by the competent authorities of the two contracting states under a mutual agreement procedure (under article 25(2) of the Treaty) must not be allowed to disadvantage the relevant taxpayer.


The New European Union-Norway Agreement on Administrative Cooperation in the Field of VAT and Other Taxes

Ilse De Troyer

On 1 September 2018, a new agreement between the European Union and Norway on administrative cooperation, combating fraud and recovery of claims in the field of VAT entered into force. In principle, the scope of this agreement is limited to VAT related claims. Cooperation under the agreement, however, may also assist in the determination and recovery of other taxes. This note provides a comprehensive analysis of the agreement.

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