KPMG’s EU Tax Centre publishes a news bulletin that includes analysis of CJEU decisions and commentary on the impact of such decisions in EU Member States.

• Issue 409: EU Mandatory Disclosure Requirements - Update
• Issue 401: European Parliament adopts TAX3 Committee's recommendations on Financial Crimes, Tax Evasion and Tax Avoidance
• Issue 399: ECOFIN fails to reach agreement on digital advertising tax compromise text
• Issue 395: General Court annuls Commission’s decision on Belgian excess profit ruling system
• Issue 392: AG Opinions on cross-border loss relief
• Issue 389: EU Mandatory Disclosure Requirements – where we are
• Issue 388: ECOFIN discusses new French-German proposal for an EU Digital Services Tax
• Issue 386: CJEU decision in the Sofina case (C-575/17)
• Issue 385: ECOFIN discusses the Digital Services Tax
• Issue 384: CJEU decision on the French Supreme Court’s case law in the Accor case
• Issue 383: Fourth revision of the EU list of non-cooperative jurisdictions for tax purposes
• Issue 382: CJEU decision on German participation exemption regime
• Issue 381: European Commission decision in Luxembourg fiscal state aid case
  
• Issue 380: EU Finance Ministers discuss proposal on a Digital Services Tax
  
• Issue 379: AG Opinion in the Sofina case (C-575/17)
  
• Issue 376: CJEU decision on the compatibility with State aid rules of the German “Sanierungsklausel” on the carry forward of tax losses by ailing companies
• Issue 375: ECOFIN adopts conclusions on the Code of Conduct Group’s activities during the Bulgarian EU Presidency
• Issue 374: France and Germany agree on a common position paper on EU CCCTB
  
• Issue 373: CJEU decision in the Fidelity Funds case regarding Denmark’s withholding tax on dividends paid to foreign investment funds
• Issue 371 - CJEU decision in the Bevola case on Danish rules on cross-border loss relief
• Issue 369 - New Mandatory Disclosure Requirements for Intermediaries and Taxpayers to enter into force on June 25, 2018
• AG Opinion in the X-GmbH case on German CFC rules in the light of the Standstill clause
  
• Issue 368 -CJEU decision in the Hornbach Baumarkt case on German transfer pricing adjustment provisions
• Issue 366 - ECOFIN formally adopts new Mandatory Disclosure Requirements for Intermediaries and Taxpayers - entry into force expected June 2018
• Issue 365 - European Commission proposes new rules on cross-border reorganizations
• Issue 359 - ECOFIN agrees on Mandatory Disclosure Requirements for Intermediaries and makes further revisions to the EU Blacklist
  
• Issue 357 - Advocate General's Opinion on the Beneficial Owner concept under the Interest and Royalty Directive and the Parent-Subsidiary Directive
• Issue 347 - AG Opinion in the Hornbach Baumarkt Case on German transfer pricing adjustment provisions
• Issue 345 - ECOFIN meeting conclusions on EU black-list, taxation of the digital economy
  
• Issue 344 - CJEU Decision in the A Oy Case (C-292/16)
• Issue 343 - AG Opinion on French Mechanism for deferred Taxation of Capital Gains
• Issue 338 - European Commission communication on taxation of the digital economy
• Issue 336 - CJEU decision in the Trustees of the Panayi Settlements case (exit tax)
• Issue 335 - EU Finance Ministers discuss taxation of the digital economy
• Issue 331 - Outcome of the European Parliament plenary session July 2017 of July 29, 2017
  
• Issue 327 - Council adopts new anti-hybrid rules at meeting of May 29, 2017
  
• Issue 326 - Conclusions of the ECOFIN meeting on May 23, 2017
  
• Issue 322 - AG’s Opinion in the Argenta Spaarbank NV v Belgische Staat case on the application of the Parent-Subsidiary Directive (C-39/16)
  
• Issue 320 - CJEU decision in the Société Euro Park Service case on the application of the anti-abuse rules in the Merger Directive (C 14/16)
• Issue 315 - X v Staatssecretaris van Financiën case (C-283/15)
  
• Issue 314 - ECOFIN approves new anti-hybrid rules at meeting of February 21, 2017
  
• Issue 312 - Advocate General’s Opinion in the Eqiom and Enka (previously Holcim) case
  
• Issue 306 - ECOFIN meeting of December 6, 2016
  
• Issue 305 - Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting
  
• Issue 300: EU Commission: Ireland gave illegal State aid to Apple of up to €13 billion
  
• Issue 298:  AG’s opinion in the joined State aid cases Autogrill and Banco Santander
  
• Issue 296:  AG’s opinion in the joined State aid cases Autogrill and Banco Santander
  
• Issue 295: CJEU decision in the Brisal case 
  
• Issue 294: European Parliament votes on TAXE 2 Committee recommendations to make corporate taxation fairer and clearer
  
• Issue 292: European Commission’s proposal on UBO registers and Communication on tax transparency, anti-avoidance and anti-evasion measures
  
• Issue 291: CJEU decision in the Riskin and Timmermans case
  
• Issue 290: Brexit: The tax consequences of the UK referendum
• Issue 289: Political agreement on anti-tax avoidance directive
  
• Issue 288: EU Commission publishes opening decision in McDonald’s case
  
• Issue 285: Meeting of ECOFIN, no agreement on draft anti-tax avoidance directive
  
• Issue 284: Commission issues notice on the notion of State aid
  
• Issue 283: Draft Council Conclusions on Commission’s ATAP Communication and Recommendation
  
• Issue 282: AG opinion in the Masco Denmark and Damixa case
• Issue 280: New policy statement on requests for the refund of Dutch dividend withholding tax and personal income tax on Dutch real estate
• Issue 279: CJEU decision on Commission’s lack of formal investigation of amended Spanish tax lease system
• Issue 278: Commission announcement on public Country-by-Country Reporting
• Issue 277: EU Commission proposes public Country-by-Country Reporting
• Issue 276: AG’s opinion in the Brisal case
• Issue 275: ECOFIN reaches political agreement on non-public country-by-country reporting
  
• Issue 274: EU Commission to launch public consultation on Double Taxation Dispute Resolution Mechanisms
  
• Issue 273: European Commission presents its new Anti-Tax Avoidance Package
• Issue 272: Moscovici presents the Commission’s working programme for 2016 on corporate tax
• Issue 271: EU Commission announces a final decision on its state aid investigation into Belgian excess profit tax ruling
• Issue 269: Details of Draft EU Anti-BEPS Directive Released
• Issue 268: European Parliament issues recommendations to combat aggressive corporate tax planning and evasion
  
• Issue 266: ECOFIN Meeting on Corporate Tax
• Issue 263: ECON Committee votes on the report ‘Bringing transparency, coordination and convergence to Corporate Tax policies in the EU’
• Issue 255: CJEU decision in the Groupe Steria case (PDF 87KB)
• Issue 254: AG opinion in the joined cases Miljoen, X, and Société Générale (PDF 89 KB)
• Issue 253: European Commission adopts Action Plan on corporate tax reform to tackle tax avoidance (PDF 92 KB)
• Issue 252: AG opinion in the Groupe Steria case (PDF 84 KB)
• Issue 251: EU Court of Justice decides that Swedish non-deductibility of currency loss on foreign shares does not breach EU law (PDF 408 KB)
• Issue 250: Switzerland and European Union sign agreement on automatic exchange of information in tax matters (PDF 406 KB)
• Issue 249: European Commission holds debate on corporate tax reform to tackle tax avoidance (PDF 408 KB)
• Issue 248: European Parliament adopts proposals for EU company ownership registers to combat tax evasion and terrorist financing (PDF 84 KB)
• Issue 247: EU proposals for compulsory exchange of information on cross-border tax rulings (PDF 177 KB)
• Issue 246: Court of Justice of the European Union issues decision on whether the 150-kilometer criterion in the Dutch 30% ruling violates EU law (PDF 192 KB)
• Issue 245: CJEU decision on “Marks & Spencer exception” for cross-border losses (PDF 189 KB)
• Issue 244: EU Commission publishes a decision on its state aid investigation into Luxembourg tax rulings issued to Amazon (PDF 171 KB)
  
• Issue 243: Code of Conduct Group reports to ECOFIN on patent boxes, hybrid entities (PDF 174 KB)
  
• Issue 242: ECOFIN Meeting on the EU FTT, proposed GAAR in the PS Directive, and Automatic Exchange of Information (PDF 178 KB)
  
• Issue 241: Fight against aggressive tax planning: a call for concrete action (PDF 176 KB)
  
• Issue 240: Advocate General at the Court of Justice of the European Union issues Opinion on whether the 150-kilometer criterion in the Dutch 30% ruling violates EU law (PDF 191 KB)
  
• Issue 239: CJEU Decision in Commission v UK (Case C-112/14) (PDF 174 KB)
  
• Issue 238: ECOFIN progress on EU Financial Transaction Tax and proposed GAAR in the Parent-Subsidiary Directive (PDF 172 KB)
  
• Issue 237: European Court or Justice advised to abandon 'Marks & Spencer exception' for cross-border losses (PDF 172 KB)
• Issue 236: CJEU Decision in Van Caster (PDF 172 KB)
  
• Issue 235: Ireland announces changes to company residence rules (PDF 169 KB)
• Issue 234: EU Finance Ministers agree on extended information exchange mechanism (PDF 168 KB)
• Issue 233: State Aid Decisions (PDF 169 KB)
• Issue 232: CJEU decision in Kronos case (PDF 174 KB)
• Issue 231: CJEU decision in the Nordea case (PDF 172 KB)
• Issue 230: Proposal to amend the Parent-Subsidiary Directive (PDF 172 KB)
• Issue 229: CJEU Decision in the SCA Group Holding joined cases (PDF 172 KB)
• Issue 228: CJEU decision in joined cases X BV and TBG Limited (PDF 172 KB)
• Issue 227: EU Council progress on EU Financial Transaction Tax (PDF 176 KB)
• Issue 226: Proposal to amend the Parent-Subsidiary Directive (PDF 176 KB)
• Issue 225: EU Court of Justice rejects UK Government's legal challenge to EU FTT (PDF 148 KB)
• Issue 224: European Parliament approves new Directive for supplementary pension rights (PDF 148 KB)
• Issue 223: CJEU decision on Emerging Markets Series of DFA Investment Trust company case (PDF 68 KB)
• Issue 222: Council of the EU approves amended Savings Directive (PDF 68 KB)
• Issue 221: AG Opinion in the SCA Group Holding joined cases (PDF 73 KB)
• Issue 220: Proposal to amend the Parent-Subsidiary Directive (PDF 67 KB)
• Issue 219: AG Opinion in Emerging Markets Series of DFA Investment Trust Company case (PDF 60 KB)
• Issue 218: OECD issues action plan to tackle base erosion and profit shifting (PDF 154 KB)
• Issue 217: CJEU decision on Belgian notional interest deduction rules (PDF 56 KB)
• Issue 216: Council of the EU approves country-by-country reporting requirements (PDF 55 KB)