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   October 2016  
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European Taxation
 
This free e-mail service informs you about the contents of the forthcoming edition of European Taxation.

Issue No. 10 - 2016 of the European Taxation is now available online.

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Number 10 - 2016 contains the following:
ARTICLES
European Union
The Impact of Fiscal State Aid Recovery Risks on Share Purchase Agreements

Rens Bondrager, Sigrid Hemels, Isabelle Panis, Charles Yorke, Jean Schaffner, Carlos Albiñana, Francesco Guelfi, Gottfried Breuninger, Dirk Schade and Gregor Höng

Fiscal State aid risks represent real risks with a significant financial impact on the beneficiaries of the aid. These risks must be taken into account when negotiating a share purchase agreement. In this article, the authors flag the relevant fiscal State aid issues in such negotiations and compare how lawyers in Belgium, Germany, Italy, Luxembourg, the Netherlands, Spain and the United Kingdom should deal with fiscal State aid risks in a share purchase agreement.

Netherlands

Independent Professional Diver Residing in the Netherlands Did Not Have a Fixed Base in India: Decision of the Netherlands Supreme Court of 15 January 2016, BNB 2016/114

Frank P.G. Pötgens

The author, in this article, analyses the decision of the Netherlands Supreme Court in BNB 2016/114 (15 January 2016), wherein the Court held that a Netherlands resident independent professional diver carrying out repair work at a floating tank storage facility situated at a fixed location within the territorial waters of India did not have a fixed base in India.

Germany

The Influence of ECJ Case Law on the German Inheritance and Gift Tax Act

Martin Weiss

This article describes the German inheritance and gift tax regime in the context of the recent decision of the ECJ in Sabine Hünnebeck (Case C-479/14), concerning the optional resident taxation of EU/EEA citizens. The German rule enshrined in section 2(3) of the Inheritance and Gift Tax Act did not withstand the scrutiny of the ECJ in Hünnebeck and might be changed shortly to bring the Inheritance and Gift Tax Law in line with EU law.

 

 

International

Tax Law Disputes before Investment Arbitration Panels: Practical Experience

Katerina Perrou

This article studies the experience gained in respect of dispute resolution under international investment agreements to determine whether or not it might provide input for the enhancement of the tax treaty dispute resolution mechanism, which is currently limited to the mutual agreement procedure.

Iceland
State Aid Rules under EEA Law from an Icelandic Perspective
Vigdis Sigurvaldadottir
In this article, the author provides an analysis of the EEA State aid rules from an Icelandic perspective through an examination of a number of EFTA Court decisions on State aid granted by Iceland.
EU UPDATE
Commission
Oana Popa
Court of Justice
Oana Popa
WHAT'S GOING ON IN ...
Greece

Joint Liability of Shareholders for Taxes Owed by a Corporation: The New Greek Rule

Elina I. Stavropoulou

This note examines a new rule imposing personal liability on shareholders for the outstanding taxes due by their corporation, in particular, whether the rule is efficient as a means of controlling opportunistic behaviour. As the new rule disregards the fundamental principle of limited liability, it has far-reaching implications for equity investment. In this regard, the note considers the potential cost of the rule and critically assesses the adequacy of legal safeguards provided for by the legislator.

Italy

The New International Tax Ruling Procedure

Elio Andrea Palmitessa

The author, in this note, describes the Italian regime regarding international tax rulings, analysing the subjective and objective scope of the procedure, the application process and the potential outcome.

OFFICIAL JOURNAL OF THE CONFÉDÉRATION FISCALE EUROPÉENNE
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