December 2017  
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Issue No. 12 - 2017 of the European Taxation is now available online.

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Number 12 - 2017 contains the following:
ARTICLES
European Union

Taxation of the Digital Economy: “Quick Fixes” or Long-Term Solution?

Georg Kofler, Gunter Mayr and Christoph Schlager

Over a few short years, Google, Facebook, Amazon and many other “digital” companies became a fixed feature of our everyday life and now drive the economy. Digital business models must, however, deal with national and international tax law systems that face significant challenges. As such, policymakers are trying to find solutions that will achieve fair and effective taxation. In this article, the authors address the current status of political discussions and analyse the strengths and weaknesses of the options discussed.

European Union
Tax Rules Applicable without Distinction and the EU Internal Market Freedoms – An Analysis of Recent Case Law Regarding Taxation of Investment Income

Adam Zalasiński

This article analyses recent case law regarding the taxation of investment income, focussing on the interplay between tax rules that apply without distinction and the essential concepts of the internal market. The article, in particular, provides a detailed analysis of the ECJ decisions in van Casters (Case C-326/12) and Van der Weegen (Case C-580/15).

Greece

The MAP in Greece: New Domestic Procedural Framework Enhances Effectiveness of Cross-Border Dispute Resolution in Greece

Lydia-Elisavet Sofrona

This article outlines the recently established framework for the mutual agreement procedure under the Greek Tax Procedure Code, including an analysis of certain legal issues arising from its application.

EU UPDATE
Commission

Oana Popa

Council

Oana Popa

CFE NEWS
Opinion Statement PAC 3/2017 on the European Commission’s Proposal for a Council Directive Amending Directive 2011/16/EU as Regards Mandatory Automatic Exchange of Information in the Field of Taxation (COM/2016/025 final - 2016/010 (CNS))

CFE - Professional Affairs Committee

This CFE Opinion Statement, submitted to the European Institutions on 27 July 2017, discusses the proposed directive amending the Directive on Administrative Cooperation (2011/16) as regards mandatory exchange of information, i.e. mandatory disclosure rules.      

WHAT'S GOING ON IN ...
France

Government Publishes Draft Finance and Social Bills for 2018

Aurélien Mallaret

This note presents an overview of the draft finance and social bills for 2018, which, although providing for a substantial reduction in corporate income tax, social contributions on wages and taxes on capital, might not ultimately result in a tax saving for a significant fraction of taxpayers.   

Greece
Greek Council of State Seminal Decision Regarding the Limitation Period for Tax Matters (Case 1738/2017)

Nina Kakali and Loukas Panetsos

The authors, in this note, discuss a decision of the Greek Council of State regarding the limitation period for tax matters. In particular, the case examined the practice of the Greek Parliament to extend, through statutory amendments, the duration of the limitation period for tax matters, enabling the Greek tax authorities to impose taxes in respect of fiscal years with limitation periods that would otherwise have lapsed.

United Kingdom

Finance Act 2017 and Finance Bill 2017-19

Douglas Roxburgh

This note covers the Finance Act 2017 and Finance Bill 2017-19. It deals mainly with the provisions therein that detail changes in tax principles, tax rates and allowances, matters of particular significance for businesses and companies and tax presence in the United Kingdom.

OFFICIAL JOURNAL OF THE CONFÉDÉRATION FISCALE EUROPÉENNE
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