Facts and legal query Under Belgian law, the so-called ‘Antigone doctrine’ allows the administrative authorities under certain circumstances to take into account irregularly obtained evidence (e.g. when it has been obtained by disregarding legal safeguards, or by not respecting fundamental rights such as the right to privacy). This case law was developed for criminal law … Continue reading IN and JM v Belgium (C-469/18 and C-470/18)
Vernietiging taks op effectenrekeningen. Next stop: Kirchberg?
Op 17 oktober 2019 vernietigde het Grondwettelijk Hof (hierna ‘GwH’) in het arrest nr. 138/2019 de wet van 7 februari 2018 houdende invoering van een taks op de effectenrekeningen (hierna ‘TER’) (BS 9 maart 2018). Ter ondersteuning van het vernietigingsberoep voerden de verzoekende partijen in wezen drie middelen aan, te weten: Schending van het gelijkheids- … Continue reading Vernietiging taks op effectenrekeningen. Next stop: Kirchberg?
EU Digital Services Tax: Aiming towards a Unified Solution
Written by Srishti Singh 1. Introduction: The onset of the digital economy during the past decade is being viewed as the dawn of the new era. The digital sector has led to a shift in the way corporates operate and create economic value without any physical presence in any country. But its rise has also … Continue reading EU Digital Services Tax: Aiming towards a Unified Solution
European Commission launches public survey on “Fair taxation of the digital economy”
On 26 October 2017, the European Commission (hereafter “the Commission”) launched a public survey on how to introduce a fair taxation of the digital economy. The objective of the initiative is to further define the European approach to the taxation of the digital economy. The survey follows the publication of a Communication on a fair … Continue reading European Commission launches public survey on “Fair taxation of the digital economy”
The Digital Economy and “Fair” Taxation: The time to act was yesterday
by Dina Scornos Following the informal meeting of the Economic and Financial Affairs Council (ECOFIN) of the European Union held in Tallinn on 15 and 16 September 2017, the European Commission (hereafter referred to as the “Commission”), published the Communication on a fair and efficient tax system in the European Union for the digital single … Continue reading The Digital Economy and “Fair” Taxation: The time to act was yesterday
Directive on Tax Dispute Resolution Mechanisms
At a recent ECOFIN meeting, consensus was reached on adopting a new Council Directive on Tax Dispute Resolution Mechanisms in the European Union. The Directive will be formally adopted after receipt of the European Parliament's opinion. The author discusses some highlights of the (nearly) adopted Directive. Context The Directive will be titled "Council Directive on … Continue reading Directive on Tax Dispute Resolution Mechanisms
(Para-) fiscal advantages for employee stock options and EU state aid law
On 5 July 2017, the European Commission (EC) has published an interesting decision (C(2017) 4237 final) with respect to a beneficial Swedish (para-) fiscal regime regarding employee share options for certain small and medium-sized companies (SA.47144). TL;DR - (Para-) fiscal advantage for employee stock options can constitute (in-) direct economic advantage for employer - Measures … Continue reading (Para-) fiscal advantages for employee stock options and EU state aid law
Birthday Special: ATAD & its General Anti-Abuse Rule
Exactly one year ago, on 12 July 2016, the Anti-Tax Avoidance Directive was adopted. After having been proposed by the Commission only six months earlier, the Council reached unanimity on the proposal at record speed. One of the new rules that was agreed upon is a general anti-abuse rule (GAAR) (Article 6). This provision applies … Continue reading Birthday Special: ATAD & its General Anti-Abuse Rule
Spanish property tax exemption for Catholic Church not sacrosanct from State aid perspective
On 27 June 2017, the Court of Justice (CJ) – sitting in Grand Chamber – has rendered judgment in another fiscal State aid case concerning a tax exemption granted by Spain to the Catholic Church (Case C-74/16 Congregación de Escuelas Pías Provincia Betania). The case touches upon a number of interesting issues, which will be … Continue reading Spanish property tax exemption for Catholic Church not sacrosanct from State aid perspective
The PSD and its Subject-to-Tax Requirement
In the recent Wereldhave case (Case C-448/15), the CJEU was asked to shed some light on the subject-to-tax requirement of Art. 2(a)(iii) PSD. [This post contains a short summary of an article which was recently published in Dutch in Internationale Fiscale Actualiteit, see below.] TL;DR - Art. 2(c) PSD contains a positive (subject-to-tax) and a negative criterion … Continue reading The PSD and its Subject-to-Tax Requirement
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