October 2017  
ET Preview IBFD, Your Portal to
Cross-Border Tax Expertise
European Taxation
 
This free e-mail service informs you about the contents of the forthcoming edition of European Taxation.

Issue No. 10 - 2017 of the European Taxation is now available online.

Visit www.ibfd.org for more information about IBFD publications and services.

Archive | Subscribe to other Journal Previews

[*link.unsub('Unsubscribe)*]

IBFD
P.O. Box 20237
1000 HE Amsterdam
The Netherlands
Tel: 31-20-554 0176
Fax: 31-20-622 8658
info@ibfd.org
www.ibfd.org



Other publications and courses available on Europe:

Conference

International Taxation Conference 2017
7-9 December 2017
Mumbai, India
> Read more



Course
Advanced VAT Optimization
7-8 December 2017
Amsterdam
> Read more

Number 10 - 2017 contains the following:
ARTICLES

Austria/European Union

Double Taxation and the EU Fundamental Freedoms: Advocate General Mengozzi’s Opinion in Austria v. Germany (Case C-648/15)

Stefano Dorigo

This article discusses Advocate General Mengozzi’s Opinion in Austria v. Germany (Case C-648/15), which addresses article 273 of the Treaty on the Functioning of the European Union in the context of the interpretation of article 11 of the Austria-Germany Income and Capital Tax Treaty (2000).

European Union

The Proportionality Principle under EU Tax Law: General and Practical Problems Caused by Its Extensive Application – Part 2

Dominik Freyer

This article analyses how the ECJ applies the proportionality principle in respect of direct taxation, as well as the consequences flowing therefrom. Part 1, published in European Taxation 9 (2017), addressed the proportionality principle and its application by the ECJ, while Part 2 covers the impact of the proportionality principle on justifications and the sovereignty of Member States in direct tax matters, as well as the consequences of the ECJ’s approach towards proportionality.

EU UPDATE
Commission
Oana Popa
Parliament
Oana Popa
Court of Justice
Oana Popa

 

CFE NEWS

CFE Forum 2017: Summary Report

Mary Dineen

In this note, the author provides a summary of the presentations made at the CFE Forum 2017 held in Brussels on 30 March 2017.

 
WHAT'S GOING ON IN ...

Brazil/Spain

Tax Treatment of JSCPs in Spain: Past, Present and Future

Rafael Calvo and Elisa San Salvador

In this note, the authors review the debate regarding the exemption from Spanish corporate income tax for interest on net equity distributed by Brazilian subsidiaries. This debate has been ongoing since 2010 and the authors discuss what the treatment could be under new Spanish and international regulations.

Germany

German Rules on Loss Forfeiture Ruled Partly Unconstitutional

Martin Weiss and Manuel Brühl

This note describes a recent decision of the German Constitutional Court regarding the German rules on loss forfeiture applicable to corporations and its consequences for the German direct tax system. The decision has upended the entire German regime for loss forfeitures since a vital aspect of the rules governing loss utilization has been declared unconstitutional. The German legislature must amend the rules, according to the decision, by the end of 2018 or they will be invalid from the date of their introduction in 2008.

Germany

The New German Recapitalization Gain Provisions

Florian Teichert and Till Valentin Meickmann

In this note, the authors examine the new German recapitalization gain provisions from a practical point of view, with particular emphasis on whether or not the legislation is “proportionate” from an EU law perspective.

OFFICIAL JOURNAL OF THE CONFÉDÉRATION FISCALE EUROPÉENNE