April 2018  
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European Taxation
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Issue No. 4 - 2018 of the European Taxation is now available online.

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Number 4 - 2018 contains the following:

Taxation of the Digital Economy: A Pragmatic Approach to Short-Term Measures

Georg Kofler, Gunter Mayr and Christoph Schlager

The taxation of profits within the digitalized economy has been at the forefront of the agendas of both the European Union and OECD, with the debates focussing on both long-term solutions and “quick fixes”, such as equalization taxes. In light of the political momentum that is building, this article briefly analyses and distinguishes between the various business models applicable to the digitalized economy with the aim of identifying a reasonable starting point for temporary, short-term measures.

European Union

When Are Domestic Anti-Avoidance Rules in Breach of Primary and Secondary EU Law? – Comments Based on Recent ECJ Decisions

Jakob Bundgaard, Peter Koerver Schmidt, Michael Tell, Anders Nørgaard Laursen and Lars Bo Aarup

Based on the ECJ decisions in Eqiom SAS (Case C-6/16), as well as Joined Cases Deister Holding (Case C-504/16) and Juhler Holding (Case C-613/16), the authors discuss the interplay between Member States’ domestic anti-avoidance rules, the Parent-Subsidiary Directive and the basic freedoms. In addition, the article contains a discussion on the degree to which the EU prohibition of abuse can be invoked even in the absence of national anti-avoidance measures.


Interest Limitation Rules: At a Crossroads between National Sovereignty and Harmonization

Lisa Hillmann and Rebecca Hoehl

This article analyses BEPS Action 4 and article 4 of the EU Anti-Tax Avoidance Directive (2016/1164), determines country-specific adjustments necessary as a result of article 4 of that Directive and examines the future development of interest limitation rules in the context of national sovereignty and harmonization.


The (In)Compatibility of Polish CFC Rules with the Constitution Pre and Post-Implementation of the EU Anti-Tax Avoidance Directive (2016/1164)

Błażej Kuźniacki

This article identifies and examines selected aspects of the Polish CFC rules, both before and following their amendment in accordance with the EU Anti-Tax Avoidance Directive (2016/1164), with the aim of determining their constitutionality. The article concludes that various elements of the rules are unconstitutional, in particular following implementation of the ATAD.


Adrián Grant Hap


Adrián Grant Hap

European Union

Opinion Statement ECJ-TF 4/2017 on the Decision of the Court of Justice of the European Union of 9 February 2017 in X (Case C-283/15) (“pro-rata personal deductions”), concerning personal and family tax benefits in multi-state situations

CFE ECJ Task Force
This CFE Opinion Statement, submitted to the European Institutions in December 2017, comments on the ECJ decision in X (Case C-283/15).

Tax Residence of Individuals in Italy: The Availability of a Permanent Home 

Giorgio Beretta

This note discusses a recent decision of the Italian Supreme Court wherein it was held that, in determining whether an individual is resident in a state under a tax treaty’s tie-breaker rule, a stay at an unregistered domestic partner’s dwelling is sufficient to establish that the taxpayer “has a permanent home available to him” in a country.


The Italian Interest Limitation Rule: Constitutional Issues

Giuseppe Vanz

In this note, the author analyses the constitutional legitimacy of the Italian interest limitation rule in light of the decision of the German Federal Fiscal Court in I R 20/15 (14 October 2015) and the EU Anti-Tax Avoidance Directive (1164/2016), which is to be implemented by the end of 2018.