September 2018  
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European Taxation
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Issue No. 9 - 2018 of the European Taxation is now available online.

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Number 9 - 2018 contains the following:
European Union

The European Commission’s Proposal on Corporate Taxation and Significant Digital Presence: A Preliminary Assessment

Raffaele Petruzzi and Vasiliki Koukoulioti

In this article, the authors discuss the European Commission’s proposal for a Directive regarding taxation of a significant digital presence. In particular, they analyse whether users constitute a reliable benchmark for the purpose of allocating the tax base amongst the various states, as well as issues raised when users are used as a factor in attributing profits to the jurisdiction in which they are located.


International Tax Rules in Russia: Analysis and Conceptual Findings

Nikolai Milogolov

This article analyses the adoption of international tax rules and concepts in Russia. The author concludes that, although Russian international tax rules are generally based on international tax practice, there is a significant gap between Russian international taxation rules and the rules of OECD member countries, which has led to a high level of uncertainty, base erosion in Russia and damage to Russia’s competitive advantage in terms of attracting foreign investment due to its international tax treaty policy.

European Union

The Controversial Application of the ne bis in idem Rule by the European Court of Human Rights in Respect of Tax Penalties

Barış Bahçeci and Selin Ovalıoğlu

In this article, the authors analyse the ne bis in idem rule, in particular, the extent to which administrative sanctions are included within the scope of the rule and how a close connection between administrative and criminal proceedings arising out of the same set of facts can be established. Further, they comment on the manner in which the rule has been applied by the ECtHR in the context of tax penalties and the various issues that have arisen in this context.

Mery Alvarado
Mery Alvarado
Mery Alvarado
Court of Justice
Mery Alvarado

Opinion Statement ECJ-TF 1/2018 on the Compatibility of Limitation-on-Benefits Clauses with the EU Fundamental Freedoms

CFE ECJ Task Force

This Opinion Statement was prepared by the CFE ECJ Task Force and concerns the compatibility of limitation-on-benefits (LoB) clauses with the EU fundamental freedoms, based on decisions of the European Court of Justice (ECJ). The context of this statement is the Commission’s infringement procedure against the Netherlands with regard to the LoB clause in the Japan-Netherlands Income Tax Treaty (2010) and the inclusion of a simplified optional LoB clause in the BEPS Multilateral Instrument.


Duties, Royalties and Customs Valuation Pending Italian Supreme Court Decision on the Inclusion of Royalties in Taxable Value

Marco Allena

This article addresses the issue of the inclusion of royalties in a custom’s valuation declaration at the time of import. The analysis aims to provide a critical overview and interpretation of key issues regarding this topic. Against the backdrop of the new Union Customs Code (UCC), the author focuses, inter alia, on the ECJ’s decision in GE Healthcare GmbH (Case C-173/15) (which, although pertinent, refers to the previous regulatory framework). It is expected that more clarity and certainty, including for business players, will come with the upcoming rulings of the Italian Supreme Court.


The Relationship between Tax Treaties and Protective Tax Assessments Issued in Respect of Pensions and Annuities upon Emigration: Pacta sunt servanda and Compartmentalization

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

In this note, the authors examine a recent Supreme Court decision wherein the Court held that Netherlands legislation that governs how taxpayers with a pension or annuity entitlement should be treated in the event of emigration complies with the good faith required to be observed in applying and interpreting treaties.