June 2019  
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Issue No. 6 - 2019 of the European Taxation is now available online.

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Number 6 - 2019 contains the following:
ARTICLES
European Union

Implementation of Controlled Foreign Company Rules under the EU Anti-Tax Avoidance Directive (2016/1164)

Barry Larking and Isabella de Groot

In this article, the authors examine some of the ways in which EU Member States have chosen to implement – or not implement – the CFC provisions of the EU Anti-Tax Avoidance Directive (2016/1164).

European Union

Islamic Finance and EU Law – Part 2

Neha Mohan

This article addresses whether or not the special tax regimes for Islamic finance enacted by certain Member States amount to State aid under article 107(1) of the TFEU. Part 1, published in issue 5 of European Taxation (2019), dealt with the basic concepts of Islamic finance, distinguishing it from conventional finance and analysing the need for special tax regimes. Part 2 analyses whether special tax regimes for Islamic finance amount to State aid in the EU context.

European Union

At a Crossroads: Mandatory Disclosure under DAC-6 and EU Primary Law – Part 1

Daniel Blum and Andreas Langer

This article examines the Member States’ new obligations under DAC-6, which requires the enactment of mandatory disclosure rules for potentially aggressive cross-border tax-planning arrangements and analyses their compatibility with EU primary law. After describing the tax policy environment in which the DAC-6 rules were introduced, Part 1 of this article – while providing a brief overview of the mandatory disclosure rules – discusses whether the Treaty on the Functioning of the European Union foresees a viable legal basis for harmonization with respect to this subject matter and examines whether the DAC-6 rules are in line with the fundamental freedoms. Part 2, to be published in issue 7 of European Taxation (2019), continues with an in-depth analysis of DAC-6’s potential interference with the rights enshrined in the Charter of Fundamental Rights of the European Union and closes by highlighting selected tax policy issues associated with the mandatory disclosure regime of DAC-6.

European Union

Digital Services Tax: A Critical Analysis and Comparison with the VAT System

Marie Lamensch

In March 2018, the European Commission tabled a proposal for the adoption of a “digital service tax” (DST) on selected revenue of digital giants. The objective of the DST is to compensate, in the short term, the low level of corporate taxation of these companies in the European Union and thereby address the pressing demand for more tax fairness and justice emerging from civil society. The DST is presented as an indirect tax on turnover and is often compared to a value added tax (VAT). In this article, the author seeks to highlight the many differences that exist between the EU harmonized VAT and the proposed DST. Further, the author challenges the idea that the DST would effectively be an indirect tax and, most importantly, that it would effectively increase tax fairness in the European Union.

Available online only
EU UPDATE
Commission
Mery Alvarado
Council
Mery Alvarado
WHAT'S GOING ON IN ...
Germany

German Trade Tax Exemption for Third-Country Dividends Breaches EU Law

Marisa Baltromejus

In this note, the author discusses the ECJ’s decision in EV v. Finanzamt Lippstadt (Case C-685/16), wherein the Court concluded that German provisions that result in a different tax treatment of dividends received from subsidiaries resident in non-EU countries in comparison to EU Member States are in breach of the free movement of capital.

Ireland

Ireland’s Recent Finance Act

Tom Maguire

In this note, the author outlines the details of the Finance Act 2018, which contains provisions on an amended exit tax, controlled foreign corporations, the start-up relief regime, amortization of intellectual property, transfer pricing and relief for investment in corporate trades.

Italy

Tax Treaty Qualification of Payments Made to Models Performing in Fashion Shows and Photo Sessions: A Commentary on Italian Supreme Court Decision No. 21865/2018

Elio Andrea Palmitessa

In this article, the author examines a recent decision of the Italian Supreme Court regarding the tax treaty qualification of income received by non-resident models in connection with the shooting of commercials in Italy.

Norway

A Brief Overview of the Court’s “Two-Minute” Reasoning in the Transocean Cases

Arvid Aage Skaar

In this note, the author discusses the Transocean cases, a series of criminal and civil cases addressing the tax consequences of business activities on the continental shelf of Norway towards the end of the 1990s.

Netherlands

Report on the Symposium “Access to Litigation” Held on 14 February 2019 at the World Trade Centre, Utrecht

René Offermanns

In this note, the author reports on a symposium held on 14 February 2019 at the World Trade Centre in Utrecht, the topic of which was “access to litigation”.

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OFFICIAL JOURNAL OF THE CONFÉDÉRATION FISCALE EUROPÉENNE
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