Euro Tax Flash from KPMG's EU Tax Centre

EU direct tax initiatives: 2024 year-end state of play | 19 December 2024

CJEU decides in Dutch net taxation case |  08 November 2024

Proposal to incorporate the GloBE Information Return into EU law   | 30 October 2024

CJEU decides in Dutch anti-abuse case. | 08 October 2024

New Commissioner-designate for Taxation. | 27 September 2024

KPMG provides feedback on European Commission evaluation of the Anti-tax Avoidance Directive. | 18 September 2024

CJEU overrules the judgement of the General Court in Irish State aid case. | 13 September 2024

KPMG responds to European Commission public consultation on public country-by-country reporting forms. | 10 September 2024

CJEU decides that Swedish withholding tax on foreign public pension institutions is contrary to EU law. | 08 August 2024

CJEU decision on the validity of DAC6 and on the notification obligations of non-lawyers. | 01 August 2024

EU direct tax initiatives: 2024 mid-year state of play. | 10 July 2024

Conclusions of June 21 ECOFIN meeting. | 21 June 2024

Council agrees on new rules for harmonized withholding tax procedures in the EU (the FASTER Directive). | 14 May 2024

EU Court Advocate General concludes that Dutch interest deduction limitation anti-profit shifting rule is compatible with EU law and urges CJEU. | 19 March 2024

AG opinion on the validity of DAC6 and the applicability of the professional privilege waiver to non-lawyers. | 04 March 2024
 

February 2024 update of the EU list of non-cooperative jurisdictions. | 21 February 2024

EU Public Country-by-Country Reporting Implementation – state of play of domestic implementation in the EU | 30 January 2024

KPMG responds to European Commission public consultation on BEFIT proposal. | 29 January 2024

Pillar Two – state of play of domestic implementation in the EU. | 
17 January 2024

KPMG responds to European Commission public consultation on Transfer Pricing proposal. | 11 January 2024 

EU Pillar Two FAQs. | 10 January 2024

EU direct tax initiatives: 2023 year-end state of play | 21 December 2023

The CJEU annuls Commission decision on Luxembourg tax rulings related to intra-group license agreement. | 19 December 2023

The CJEU annuls Commission decision on Luxembourg tax rulings related to intra-group financing structures. | 11 December 2023

Conclusions of December 8 ECOFIN meeting | 08 December 2023

Advocate General opinion on Irish transfer pricing rulings. | 09 November 2023

ECOFIN Council and European Commission endorse progress made by the Inclusive Framework in respect of Pillar One and Pillar Two. | 09 November 2023

October 2023 update of the EU list of non-cooperative jurisdictions | 17 October 2023

General Court decision on the Spanish amortization of financial goodwill system for indirect acquisitions | 03 October 2023

KPMG responds to European Commission public consultation on FASTER. | 03 October 2023

General Court decision on the Belgian excess profit ruling system | 14 September 2023

European Commission publishes Head Office Tax system for SMEs | 14 September 2023

European Commission publishes BEFIT proposal | 12 September 2023

EU Public Country-by-Country Reporting Implementation – where we are | 27 July 2023

European Parliament resolution on lessons learnt from the Pandora Papers and other revelations. | June 22, 2023

Adjusted package for the next generation of own resources | June 21, 2023

European Commission proposes new rules for harmonized withholding tax procedures in the EU | 20 June 2023

Conclusions of June 16 ECOFIN meeting | 16 June 2023

Advocate General opinion on Luxembourg tax rulings related to intra-group license agreement | 12 June 2023

CJEU decision on the compatibility of French tax integration scheme with EU freedom of establishment | June 01, 2023

EU reporting requirement for platform operators – state of play of domestic implementation of DAC7 (update as at May 2023) | May 24, 2023

DAC 8: reporting and exchange of information on crypto-assets and cross-border rulings to certain individuals agreed by the Council | May 19, 2023

Advocate General opinion on Luxembourg tax rulings related to intra-group financing structures | February 26, 2021

CJEU decision on the applicability of the Merger Directive to domestic reorganizations | May 09, 2023

CJEU decision on the German tax rules applicable for non-resident closed-end real estate funds | April 26, 2023

Temporary State aid rules adopted to support green transition | 15 March  2023

CJEU concludes that the UK group transfer rules are not contrary to EU law | 28 February 2023

Four jurisdictions added to Annex I and other changes to the EU list of non-cooperative jurisdictions | 26 February 2023

General Court clarifies conditions of access to documents prepared in the Council’s working groups | 26 February 2023

KPMG responds to European Commission public consultation on BEFIT | 26 February 2023

EU reporting requirement for platform operators – state of play of domestic implementation of DAC7 | 26 February 2023

The CJEU rules that Italian tax withholding and reporting requirements for property intermediation services are generally not contrary to EU law | 9 January 2023

EU direct tax initiatives: 2022 year-end state of play | 23 December 2022

Council adopts EU Minimum Tax Directive | 16 December 2022

Net taxation referral to the CJEU regarding dividend income received by a non-resident insurance company | 15 December 2022

Proposal to extend the scope of the DAC: crypto-assets and cross-border rulings to high-net-worth individuals (DAC8) | 9 December 2022

The CJEU invalidates certain EU MDR notification obligations | 9 December 2022

Conclusions of December 6 ECOFIN meeting | 6 December 2022

Approval of Regulation on foreign subsidies distorting the internal market | 30 November 2022

The CJEU invalidates certain transparency obligations under AMLD | 24 November 2022

EU Public Country-by-Country Reporting Implementation. | 22 November 2022

The CJEU annuls Commission decision on Luxembourg transfer pricing ruling | 11 November 2022

ECOFIN Council agrees on revised Code of Conduct (Business Taxation) | 10 November 2022

CJEU decision on the Parent-Subsidiary Directive exemption in the context of a merger | 25 October 2022

European Commission issues call for evidence and public consultation on a new common corporate tax system in the EU (BEFIT) | 18 October 2022

KPMG responds to European Commission public consultation on the SAFE initiative | 13 October 2022

Three jurisdictions added to Annex I of the EU list of non-cooperative jurisdictions | 4 October 2022

CJEU decision on German rules on cross-border loss relief | 4 October 2022

General Court decision on Madeira Free Zone scheme | 30 September 2022

CJEU decision on the recovery of Gibraltar State aid | 26 September 2022

European Commission proposes Regulation providing for a solidarity contribution on surplus profits in the EU fossil sector | 09 July 2022

AG considers that the UK group transfer rules are not contrary to EU law | 14 September 2022

KPMG responds to European Commission public consultation on DEBRA Directive proposal | 02 August 2022

AG considers that Italian tax withholding and reporting requirements for property intermediation services are not contrary to EU law | 09 July 2022

CJEU decision on German dividend withholding tax refund rules | 22 June 2022

ECOFIN report to the European Council on tax issues | 20 June 2022

General Court decision on the UK tax treatment of multinational groups under the CFC regime | 10 June 2022

CJEU rules that former French “précompte” system of dividends taxation is contrary to EU law | 18 May 2022

European Commission proposes a Directive providing for a debt-equity bias reduction allowance | 12 May 2022

CJEU decides that Belgian tax reporting requirements for property intermediation services are not contrary to EU law | 29 April 2022

General Court decision in Gibraltar State aid case | 19 April 2022

Updates from the Court of Justice of the European Union – DAC6 and withholding tax on foreign funds | 13 April 2022

KPMG responds to European Commission public consultation on “Unshell” Directive proposal | 06 April 2022

Revised proposal for an EU Minimum Tax Directive: No agreement in April 5 ECOFIN Council | 05 April 2022

CJEU decides that Portuguese taxation of dividends received by foreign UCITS is contrary to EU law | 18 March 2022

ECOFIN Council fails to reach agreement on a revised proposal for an EU Minimum Tax Directive | 16 March 2022

KPMG responds to European Commission public consultation on minimum tax Directive proposal | 8 March 2022

Updates to the EU list of non-cooperative jurisdictions | 24 February 2022

Public consultation document on Pillar One – Draft Model Rules for Nexus and Revenue Sourcing. | 8 February 2022

European Commission proposes a directive to neutralize the misuse of shell entities for tax purposes | 23 December 2021

European Commission proposes Directive to implement Pillar Two in the EU | 22 December 2021

Advocate General proposes annulment of Commission decision on Luxembourg transfer pricing ruling | 20 December 2021

EU Code of Conduct Group reports to ECOFIN | 8 December 2021

European Parliament formally adopts EU public country-by-country reporting | 11 November 2021

G20 Finance Ministers endorse key components of the two pillars | 14 October 2021

OECD Inclusive Framework - 8 October 2021 Agreement | 11 October 2021

Updates to the EU list of non-cooperative jurisdictions | 5 October 2021

Council of the EU approves compromise text on public country-by-country reporting | 28 September 2021

CJEU decision on the Belgian excess profit ruling system. | 16 September 2021

European Commission proposes a series of carbon pricing reforms as part of its ‘Fit for 55 package’ | 14 July 2021

G20 Finance Ministers endorse key components of the two pillars. European Commission to act swiftly once global agreement is reached. | 12 July 2021

OECD/G20 Inclusive Framework Agreement on BEPS 2.0 | July 01, 2021

European Parliament committees endorse political agreement on public Country-by-Country Reporting. | June 14, 2021

G7 communique on coordinated reforms of the international tax system. | June 8, 2021

First steps after Commission Communication on Business Taxation for the 21st century | May 24, 2021

European Commission communication on Business Taxation for the 21st century | April 3, 2021

Digital economy updates from the EU institutions | March 29, 2021

CJEU decision on mitigation of a discriminatory regime – Taxation of capital gains – Election for resident taxation cannot eliminate discrimination | March 26, 2021

CJEU decisions on the Polish tax on the retail sector and the Hungarian tax on advertisements | March 19, 2021

Trilogue process to start on Public Country-by-Country Reporting proposal | March 5, 2021

Ministers discuss public Country-by-Country Reporting proposal | February 26, 2021

Updates to the EU list of non-cooperative jurisdictions and possible re-launch of EU FTT and public CbC reporting proposals. | February 22, 2021

Extension of DAC6 reporting deadlines announced by some Member States | January 29, 2021

European Parliament resolution on reforming the EU list of non-cooperative jurisdictions | January 25, 2021

Brexit - implications for the application of the EU mandatory disclosure rules | January 14, 2021

Brexit Update - Trade and Cooperation Agreement formally signed | January 8, 2021

ECOFIN agrees reporting requirements for digital businesses (DAC7) and exchanges views on international issues - including the digital economy | December 2, 2020.

Dutch Supreme Court decision on Dutch withholding tax on dividends paid to foreign investment funds | October 27, 2020

EU blacklist update | 6 October 2020

EU recovery package - Plastic Tax | 15 September 2020

European Commission presents its new Tax Package | 16 July 2020

Council of the EU announces adoption of DAC6 and DAC2 deferrals | 25 June 2020

European Parliament June Plenary: DAC6 deferral and new permanent tax committee | 19 June 2020

Member State representatives reach compromise on deferral of DAC6 deadlines | 5 June 2020

European Commission extends Temporary Framework for State aid measures | 6 April 2020

European Commission adopts temporary framework for state aid measures | 20 March 2020

EU measures in response to COVID-19 | 19 March 2020

CJEU decisions on progressive tax on turnover and fines related to advertising tax | 3 March 2020

CJEU decision on use of losses incurred in another member state | 02 March 2020

EU Blacklist Update | 18 February 2020

OECD releases outline of architecture for the unified approach and a revised programme of work | 31 January 2020

CJEU decision regarding Netherlands' withholding tax on dividends paid to foreign investment funds | 30 January 2020

EU Mandatory Disclosure Requirements – state of play | 10 January 2020