August 2017  
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Issue No. 8 - 2017 of the European Taxation is now available online.

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Number 8 - 2017 contains the following:
European Union

Action 6: Are the Anti-Abuse Rules EU Compatible?

Kasper Nørgård Pedersen and Sandra Schultz

This article discusses the EU compatibility of the proposed anti-abuse rules in the Final Report on Action 6 of the OECD’s BEPS Project, which are also included in the Multilateral Instrument. Based on the ECJ’s approach to determining the compatibility of a national measure with the fundamental freedoms, the authors’ legal analysis indicates that the provisions are contrary to the freedom of establishment and the free movement of capital.

European Union

The Subject-to-Tax Requirement in the EU Parent-Subsidiary Directive (2011/96)

Paolo Arginelli

In this article, the author analyses the requirement in the EU Parent-Subsidiary Directive (2011/96) for a company to be subject to one of the taxes listed in Annex I, Part B of the Directive, without the possibility of an option or of being exempt, or to any other tax that may be substituted for any of those taxes, particularly in light of the recent decision of the Court of Justice of the European Union (ECJ) in Wereldhave (Case C-448/15).


Tax Rulings in Poland Following Recent Amendments

Katarzyna Mróz and Filip Schade

The following article provides a general overview of the tax rulings regime in Poland, taking a critical stance on amendments that came into effect in 2016 and 2017.

Oana Popa
Oana Popa
Oana Popa
Court of Justice
Oana Popa

Opinion Statement ECJ-TF 2/2017 on the ECJ Decision of 21 December 2016 in World Duty Free Group and Others (Joined Cases C-20/15 P and C-21/15 P), Concerning the Requirements of Selective Aid in the Sense of Article 107 of the TFEU

CFE ECJ Task Force

This CFE Opinion Statement, submitted to the European Institutions on 29 June 2017, discusses World Duty Free Group (formerly Autogrill España); Banco Santander and Santusa Holding (Joined Cases C-20/15 P and C-21/15 P), wherein the ECJ held that that an aid can be regarded as selective if the national tax measure deviates from the reference framework: it is not necessary to show that the national tax measure actually favours a specific group of undertakings or the production of specific goods.

Opinion Statement FC 4/2017 on the Proposed Directive on Double Taxation Dispute Resolution Mechanisms in the European Union

CFE Fiscal Committee

This CFE Opinion Statement, submitted to the European Institutions on 23 May 2017, comments on the Commission’s proposals to expand and improve upon the mechanisms available to Member States to resolve double taxation disputes, in particular the introduction of a Council Directive.


Constitutional Court Lambastes 1998 Penalty Regime

Robert Attard

The decision of the Constitutional Court in Farrugia Anthony P v. Prime Minister Et (2017), wherein it was determined that the 1998 tax penalty regime created an excessive burden on taxpayers, has resulted in a significant abatement of interest and penalties. The author, in this note, comments on the impact of the decision.


Supreme Court Issues Third Ruling on Fictitious Wage and Tax Treaties – Decision of the Netherlands Supreme Court of 18 November 2016, BNB 2017/34

Prof. Dr Frank P.G. Pötgens and Thomas M. Vergouwen

The authors, in this note, analyse the decision of the Netherlands Supreme Court in BNB 2017/34 (18 November 2016), wherein the Court addressed the impact of the fictitious wage concept in article 12a of the Wage Withholding Tax on classification under the Netherlands-Portugal Income and Capital Tax Treaty (1999) in respect of a Portuguese resident individual shareholder having a substantial interest in a Netherlands resident company.

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