CFE’s Tax Top 5 – 30 September 2019
BRUSSELS 30 SEPTEMBER 2019 EU Court Delivers Fiscal State Aid Judgments The General Court of the EU delivered the long-anticipated first instance judgments in the fiscal State aid cases of Starbucks and Fiat. In the case Netherlands v Commission (Starbucks), the Court annulled the Commission decision, which had originally established that the Netherlands had awarded [...]
CFE’s Tax Top 5 – 23 September 2019
BRUSSELS 23 SEPTEMBER 2019 Apple’s State Aid Appeal Heard by EU General Court Apple’s €14 billion Euro appeal against the EU Commission’s 2016 decision that Ireland’s tax authorities granted Apple a “selective advantage” by failing to employ appropriate profit allocation methods to calculate the Irish source income of the Irish Apple branches, in contravention of [...]
CFE’s Tax Top 5 – 16 September 2019
BRUSSELS 16 SEPTEMBER 2019 EU Finance Ministers Discuss Energy Taxation at Informal ECOFIN Meeting At the informal ECOFIN meeting which took place from 13 to 14 September in Helsinki, Finance Ministers discussed enhanced action on climate change and energy taxation across the two days of the meeting. Ministers discussed the Commission report concerning Energy Taxation Directive published last week, [...]
CFE’s Tax Top 5 – 9 September 2019
BRUSSELS 9 SEPTEMBER 2019 Von der Leyen to Present the New EU Commissioners The elected President of the European Commission Ursula von der Leyen will present the composition of the new College of Commissioners on Tuesday, Ms von der Leyen announced on Twitter. Reportedly all but one EU Member state (United Kingdom) have submitted personal proposals [...]
CFE’s Tax Top 5 – 2 September 2019
BRUSSELS 2 SEPTEMBER 2019 OECD Officials’ ‘Back to School’ In-Tray: Digital Tax - New Proposals due 17 October Whilst many of us were on summer holidays, the OECD officials and working parties were busy reconciling the key policy concerns of the members of the Inclusive Framework that aim for a broad agreement on international taxation. [...]
CFE’s Tax Top10- September 2019
BRUSSELS SEPTEMBER 2019 1. New Digital Tax Proposals Due October Whilst many of us were on summer holidays, OECD officials and working parties were busy reconciling the key policy concerns of the members of the Inclusive Framework that aim for a broad agreement on international taxation. The in-tray remains full though, according to the Director [...]
CFE’s Tax Top 5 – 26 August 2019
BRUSSELS I 26 AUGUST 2019 Discussions on Digital Tax & Tariffs at G7 Meeting At the G7 Summit taking place in Biarritz from 24 to 26 August, an agreement has reportedly been reached between the US and France concerning the recently introduced French digital tax. Following the French digital tax being signed into law in [...]
CFE’s Tax Top 5 – 19 August 2019
BRUSSELS I 19 AUGUST 2019 GAFA Representatives Give Evidence at US Inquiry into French Digital Tax Representatives from companies including Amazon, Google and Facebook will give testimony concerning the recently introduced French digital tax at a hearing taking place on 19 August 2019. The hearing forms part of the investigation launched by the Office of [...]
CFE’s Tax Top 5 – 10 August 2019
BRUSSELS I 10 AUGUST 2019 1. France & US Reach Compromise on Digital Tax Dispute at G7 Meeting At the G7 Summit taking place in Biarritz from 24 to 26 August, an agreement has reportedly been reached between the US and France concerning the recently introduced French digital tax. The French bill on digital services [...]
CFE’s Tax Top 5 – 5 August 2019
BRUSSELS I 5 AUGUST 2019 Amazon Increases Referral Fees in France Following Introduction of Digital Tax Amazon France has issued a notice advising sellers that following the introduction of a digital tax in France it will now increase referral fees rates for sellers by 3% to offset this additional cost. This follows on from the [...]