Not the Hungarian Constitutional Court but maybe AG Kokott in her forthcoming opinion in the Google Ireland case… Optimistically speaking, the Hungarian Advertisement Tax contributes to a large extent to the enrichment of jurisprudence both in the field of EU law and the law of double tax treaties, as it features a host of discriminatory,…

Introduction The new European Commission that is taking shape shall inherit quite a heavy file of initiatives to pursue in the next five years. Certainly, this is the case in the area of taxation. Some of these proposals are on the waiting list for years. For example, the Common Consolidated Corporate Tax Base (CCCTB) was…

The judgments of the European Court of Justice (ECJ) on the withholding tax exemption provided by the Interest and Royalties Directive (available here – the ‘IRD judgment’) and the Parent-Subsidiary Directive (available here – ‘the PSD judgment’) on February 26, 2019 (‘the Danish cases’) have raised many issues to discuss. As some authors have pointed…

On 16 April 2019, the European Parliament (EP) voted in favour of the proposed Directive on the protection of persons reporting on breaches of Union law (hereinafter “the Directive”). While the Directive remains to be adopted by the Council, it seems very likely that after the overwhelming majority it enjoyed at the EP, it will…

Taxation of the digital economy is one of the more difficult and contentious issues in international taxation. There are several strands to this complexity. One strand is profit attribution for enterprises trading across different tax jurisdictions. Yet, several countries have introduced or propose to introduce a tax on MNEs in the digital sector known as…

We are glad to announce that the editorial team of the Kluwer Tax Law Blog has been strengthened with the appointment of Dr. Vikram Chand (Tax Policy Center, University of Lausanne, Switzerland) as the Managing Editor of the Blog. Dr. Chand currently has a strong interest in International Tax Policy, Transfer Pricing, Tax Treaty and…

Groundbreaking decision, landmark case, a milestone in EU case law, disappointing surprise: there are different ways to refer to the European Court of Justice (ECJ) judgments issued on February 26, 2019, on the withholding tax exemption provided by the Interest and Royalties Directive (joined cases C-115/16, C-118/16, C-119/16 and C-299/16, available here – the ‘IRD…

The text represents the personal views of the author, which do not purport to represent the view of Poland’s Ministry of Finance. In the judgement in X GmbH (Case C-135/17), on 26 February 2019, the CJEU for the first time examined a compatibility of CFC rules with the EU primary law to the extent of…

In a little more than one week we saw a series of judgments and a European Commission decision that may again test the limits of the European Union’s state aid system in its application to matters of direct taxation. On March 7, 2019 the Commission started a formal state aid investigation into the tax deduction…

Jonathan Schwarz has already briefly discussed the CJEU’s judgment in the “Danish Beneficial Ownership Cases” (C-115/16, C-118/16, C-119/16, C-299/16 and C-116/16 and C-117/16), noting that the cases “represent a landmark on beneficial ownership” and comparing them to recent international tax law jurisprudence, concluding that the “voyage of discovery is certainly not at and end”. In…

Lawyers across Europe holding their breath while awaiting the General Court’s ruling on the Belgian Excess Profits case were doubtlessly disappointed. On Valentine’s Day, the General Court reminded the European Commission that “tough love” is always a possibility, but the Commission’s defeat is no mortal blow. Its decision was annulled on more or less “technical”…

The Debate What makes a tax system competitive? How can countries multiply the competitiveness of the existing system? These question-marks are attracting substantial research by today’s policy makers, at national and international level as well as by business lobbyists. Most importantly, their potential replies entail significant impact for taxpayers and the society in general. Indicatively,…

The judgements of the CJEU in N Luxembourg 1 v Skatteministeriet (Case C-115/16) and joined cases and in T Danmark (Case C-116/16)  and another joined case, on 26 February 2019, once again addressed numerous controversies over meaning of the term “beneficial ownership”. The court’s concern in N Luxembourg was qualification for relief from withholding tax…

As we approach the halfway mark between the 2018 IFA conference in Seoul and the 2019 one in London, I want to clear up some issues around “Business” as in stakeholders in tax discussions. Classically these stakeholders are “Government”, “Academia” and “Business” (plus the last 10 years “Civil society”). So, who should “Business” be? Setting…