June 2016  
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Issue No. 6 - 2016 of the European Taxation is now available online.

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Number 6 - 2016 contains the following:
ARTICLES
International/European Union

BEPS Actions 2, 3 and 4 and the Fundamental Freedoms: Is There a Way Out?

Paula Benéitez Régil

In this article, the author discusses the extent to which the measures proposed in respect of BEPS Action 2 on hybrid mismatches, Action 3 on CFC provisions and Action 4 on interest and other financial payments are compatible with the fundamental freedoms.

Italy

The ECJ Decision in Timac Agro (Case C-388/14): Another Properly Shaped Piece in the ECJ’s Tax Loss Puzzle

Raul-Angelo Papotti and Carlomaria Setti

This article addresses the ECJ’s decision in Timac Agro (Case C-388/14) on the compatibility, with EU law, of a German regime that allowed a German company to deduct losses incurred by its PE in Austria subject to recapture in certain circumstances. The authors integrate the decision into a systematic analysis of the ECJ’s case law in the field of tax losses, which has long been criticized by prominent scholars as being plagued by profound inconsistencies.

EU UPDATE
Commission
Oana Popa
Court of Justice
Oana Popa
CFE NEWS

Opinion Statement ECJ-TF 1/2016 on the Decision of the European Court of Justice in Joined Cases Miljoen (Case C-10/14), X (Case C-14/14) and Société Générale (Case C-17/14) on the Netherlands Dividend Withholding Tax

CFE ECJ Task Force
WHAT'S GOING ON IN ...
European Union

The (Non-)Deductibility of Currency Losses

Gerard Meussen

The author, in this note, discusses the ECJ’s decision in X AB (Case C-686/13), which addresses the non-deductibility of currency losses.

Netherlands/Belgium

Recent Netherlands and Belgian Court Decisions Further Clarify Treaty Interpretation

Andy Cools

This note highlights recent case law in the Netherlands and Belgium on various issues of treaty interpretation, including the legal status of the Commentaries on the OECD Model, in particular Commentaries drafted after a tax treaty is signed (i.e. whether a static or dynamic interpretation should be applied), as well as the extent to which later versions of the OECD Model (and not the Commentaries) influence the interpretation of OECD-patterned tax treaties that predate the amendments.

OFFICIAL JOURNAL OF THE CONFÉDÉRATION FISCALE EUROPÉENNE