CFE Tax Top 5 (13 July 2020)

This week's edition of the CFE Tax Top 5 looks at the following: European Tax Professionals Call for Better Tax Governance: Joint Statement of CFE Tax Advisers Europe & Accountancy Europe; Fiscal State Aid: IKEA Decision to Expand Investigation & Apple General Court Judgment; Platform...

CFE Tax Top 5 (6 July 2020)

This week's edition of the CFE Tax Top 5 looks at the following: EU Prolongs State Aid Framework The European Commission has prolongedthe application of State Aid rules which were set to expire at the end of 2020, in order to minimise the economic impact of the...

CfR announces deferral of reporting deadlines for Tax Intermediaries (DAC6)

Further to EU Council Directive 2020/876 of 24 June 2020 amending Directive 2011/16/EU (see MIT News 29 June 2020), the Commissioner for Revenue has announced that the first reporting deadlines under regulation 13 of the Cooperation with other Jurisdictions on Tax Matters Regulations (SL 123.127)...

CFE Tax Top 5 (29 June 2020)

This week’s edition of the CFE Tax Top 5 looks at the following: DAC6 Optional Deferral Enters Into Force; EU Consultation on Foreign Subsidies; EU VAT Committee Meeting Documents Published; German EU Council Presidency Calendar; CFE Reappointed to the EU Platform for Tax Good Governance...

DAC time-limits deferred

Further to the Commission proposal last month (See MIT News 10 May 2020) the European Council has approved an amendment to the Directive on Administrative Cooperation (DAC) allowing member states an option to defer the time limits for the filing and exchange of certain information by up to...

VAT e-commerce rules – agreement on delayed entry into force

Further to the Commission's proposal for the delay of the entry into force of the VAT e-commerce rules (see MIT News 10 May 2020), Member states' ambassadors to the EU reached a preliminary agreement on 24 June 2020 on postponing the application of the rules by six...

CFE Tax Top 5 (22 June 2020)

This week’s edition of the CFE Tax Top 5 looks at the following: US Withdraws from International Digital Tax Negotiations; EU Parliament Establishes Permanent Tax Subcommittee; ECJ Decision – KrakVet Marek Batko Case C-276/18 on Cooperation Between Member States Tax Authorities for VAT Purposes; EU...