Frederik Boulogne, Author at Kluwer International Tax Blog

Implications of the CJEU’s Achmea decision (C-284/16) on tax treaty arbitration

Frederik Boulogne (Lubbers, Boer & Douma; VU University Amsterdam)/March 26, 2018March 26, 2018 /Leave a comment

On 6 March 2018 the Grand Chamber of the CJEU ruled in the Achmea decision (C-284/16) that the bilateral investment treaty (BIT) between The Netherlands and the Slovak Republic violated EU law because it allowed an arbitral tribunal to interpret provisions of EU law in a dispute between investors and (Member) States, while such interpretation…

EU/EEA, M&A and Reorganizations, OECD, Tax Policy

Safeguarding the financial interests of the Member States under Article 8 of the EU Merger Directive and the pending Marc Lassus (C-421/16) and Finnish exit tax case (C-292/16)

Frederik Boulogne (Lubbers, Boer & Douma; VU University Amsterdam)/August 15, 2017August 15, 2017 /Leave a comment

The objective of the EU Merger Directive (“MD”) is to remove tax obstacles to cross-border restructuring operations while safeguarding the financial interests of the Member States.[1] In aligning these two aims, the MD employs a carry-over relief mechanism at both company and shareholder level. Through the carry-over mechanism at shareholder level, laid down in Article…