The Commission has published a proposal to extend the application of articles 199a and 199b of Directive 2006/112EC, which are currently in force up until 30 June 2022. These articles, which permit Member States to apply the reverse charge to combat VAT fraud, as well as...
The CFE has issued an Opinion Statement on the CJEU decision of 25 November 2021 in Case C-437/19, État luxembourgeois v L, on the conditions for information requests and taxpayer remedies, where in the Court clarified the conditions for the identification of a taxpayer in group...
This week's edition of the CFE Tax Top 5 looks at the following: OECD Launches Public Consultation on Pillar 1 Draft Rules for Nexus & Revenue Sourcing EU Parliament Subcommittee on Tax Matters to Review EU Energy Tax Audit Member States Push to Delay EU Pillar II Implementing...
Intermediaries under DAC 6 are reminded that the deadline for submitting the annual notification of reportable cross-border arrangements in respect of which the reporting obligation was waived to another intermediary or the taxpayer, where the trigger point took place up to 31 December 2021, is...
This week's edition of the CFE Tax Top 5 looks at the following: EU Business Taxation Code of Conduct Group: Semester 1 2022 Work Programme ECJ Decision on Spanish Obligation to Provide Tax Information: Commission v Spain – C-788/19 Draft European Parliament Resolution on a European Withholding Tax Framework European...
This week's edition of the CFE Tax Top 5 looks at the following: EU Finance Ministers Discuss Pillar 2 Directive, Estonia Maintains Reservations EU Commission Seeks Feedback On Pillar 2 & Unshell Proposals EU Consultation ‘VAT in The Digital Age’ OECD Publishes 2022 Transfer-Pricing Guidelines EU Tax...
The Commission's Action Plan for Fair and Simple Taxation (See MIT News 16 July 2020) followed by its work programme for 2022 (See MIT news 20 October 2021), included a legislative proposal for 2022 under the heading ‘VAT in the digital age’ covering: 1) VAT reporting obligations...
Further to the publication of the proposal for a Directive on the misuse of shell entities (see MIT News 22 December 2021), the Commission has launched a public consultation. The feedback period closes on 6 April 2022....
Further to the publication of the proposal for a Directive ensuring a minimum effective tax rate for the global activities of large multinational groups (see MIT News 22 December 2021), the Commission has launched a public consultation. The feedback period closes on 6 April 2022....
