CFE’s Tax Top 5 – 12 DECEMBER 2022
BRUSSELS | 12 DECEMBER 2022 ECJ: Certain Elements of DAC6 Incompatible with Primary EU Law The Court of Justice of the European Union found certain elements of the Directive on Administrative Cooperation to be incompatible with primary EU law, i.e. the Charter of Fundamental Rights. EU courts are empowered to invalidate secondary EU law (such as directives) [...]
CFE’s Tax Top 5 – 5 DECEMBER 2022
BRUSSELS | 5 DECEMBER 2022 EU Seeks to Define Aggressive Tax Planning Benjamin Angel, Director in the European Commission in DG TAXUD, said on Friday that the European Commission will try to establish a legal definition of aggressive tax planning, thus providing clarity to tax professionals on the so-called ‘grey zone’ in tax planning. Whereas [...]
CFE’s Global Tax Top 10 – December 2022
BRUSSELS | DECEMBER 2022 EU Adopts Minimum Tax Directive The European Union formally adopted the directive on minimum taxation of multinational groups, after Poland granted its consent in the formal written procedure on 15 December and Hungary agreed to support the Commission proposal on 12 December, under auspices of the Czech Presidency of the EU. As such, [...]
CFE’s Tax Top 5 – 28 NOVEMBER 2022
BRUSSELS | 28 NOVEMBER 2022 ECJ Rules Public Access to Beneficial Ownership Registry Information Invalid – Joined Cases C-37/20 & C-601/20 The European Court of Justice last week ruled in joined cases C-37/20 & C-601/20 WM and Sovim SA v Luxembourg Business Registers that a provision in Luxembourg’s national legislation implementing the EU Anti-Money Laundering Directive (Directive (EU) 2018/843) rules requiring that [...]
CFE’s Tax Top 5 – 21 NOVEMBER 2022
BRUSSELS | 21 NOVEMBER 2022 EU Adopts Revised Code of Conduct on Business Taxation EU Finance ministers approved last week the revised Code of Conduct on Business Taxation, setting out stricter criteria for evaluation of harmful tax regimes. The revised code of conduct introduces scrutiny on ‘tax features of general application’, thus expanding the existing focus on ‘preferential measures’. Per [...]
CFE’s Tax Top 5 – 14 NOVEMBER 2022
BRUSSELS | 14 NOVEMBER 2022 28 Jurisdictions Sign Agreement on Reporting Income from Digital Platforms The plenary meeting of the OECD’s Global Forum on Transparency and Exchange of Information for Tax Purposes was held from 9 – 11 November in Seville, Spain. At the periphery of the plenary meeting, a multilateral competent authority agreement (MCAA) for the [...]
Tributaristi al servizio di Paese e istituzioni
L’associazione oltre a intrattenere rapporti con le istituzioni, si propone per trattare varie tematiche fiscali ed è attenta alle applicazioni professionali Con oltre 800 iscritti e 17 sezioni territoriali, l’Associazione Nazionale Tributaristi Italiani (ANTI) rappresenta oggi una realtà collettiva composta da qualificati docenti universitari, esperti della materia e professionisti. Costituita nel 1949 sotto gli auspici [...]
NEΩTEPA – 1/2022
SOLIDARIETÀ, ECONOMIA DIGITALE E GIUDIZIO DEL PROFESSIONISTA: TRE SFIDE PER IL FUTURO
CFE’s Tax Top 5 – 7 NOVEMBER 2022
BRUSSELS | 7 NOVEMBER 2022 EU Parliament’s Draft Report on Tax-Related Revelations The European Parliament heard last week the findings of MEP Niels Fuglsang (S&D, DK) who presented in the draft report of October 2022. The draft paper discusses the “Lessons learnt from the Pandora Papers and other revelations”. Key-findings include a recommendations for EU Member states to introduce cooling-off [...]
CFE’s Global Tax Top 10 – November 2022
BRUSSELS | NOVEMBER 2022 G20 Summit Leaders’ Declaration on OECD’s Two-Pillar Solution Following on from the 17th G20 Summit, which was held in Indonesia from 15 – 16 November, the leaders issued a G20 Bali Leaders’ Declaration reaffirming international commitment to the implementation of the OECD Inclusive Framework’s Two-Pillar Solution to Address the Tax Challenges Arising from the [...]