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    Home » General » Regions » Europe » EU » Page 2

    Category: EU

    F SCS vs LUXEMBOURG: Safeguarding Lawyer-Client Confidentiality in Cross-Border Tax Inquiries

    This case focuses on whether the Netherlands' national tax law, which restricts the deduction of interest paid on intra-group loans in certain scenari…
    ATL-Editor 28 October 2024

    ENGIE vs EU: State Aid Decision in the EU’s Effort to Combat Selective Tax Advantages

    This case involves the European Commission's ruling that Luxembourg’s tax rulings for ENGIE constituted unlawful state aid, creating tax advantages …
    ATL-Editor 25 October 2024

    Analysis of X BV v Staatssecretaris van Financiën (Case C-585/22): Preventing Tax Fraud Through Arm’s Length Scrutiny

    This case focuses on whether the Netherlands' national tax law, which restricts the deduction of interest paid on intra-group loans in certain scenari…
    Dr Daniel N Erasmus 5 October 2024

    European Commission vs Apple and Ireland (Appeal)

    The CJEU's judgment of 10 September 2024 overturned the General Court's previous ruling, confirming that Ireland's tax rulings to Apple Sales Internat…
    Dr Daniel N Erasmus 10 September 2024

    General Court Judgment in Amazon and Luxembourg v European Commission

    The General Court of the European Union ruled in favour of Luxembourg and Amazon, annulling the European Commission's decision that Luxembourg granted…
    ATL-Editor 2 September 2024

    The Italian Supreme Court’s Landmark Ruling on Loss-Making Entities: My Take

    In August 2024, the Italian Supreme Court delivered a pivotal ruling on transfer pricing, specifically addressing the inclusion of loss-making entitie…
    Dr Daniel N Erasmus 14 August 2024

    Italian Supreme Court Ruling on Transfer Pricing: Inclusion of Loss-Making Entities in Comparability Analyses

    The Italian Supreme Court's 2024 ruling mandates including loss-making entities in transfer pricing comparability analysis, aligning with OECD guideli…
    Dr Daniel N Erasmus 12 August 2024

    Exchange of information on reportable cross-border tax arrangements: CJEU Judgment in Case C-623/22

    The judgment in the case C-623/22, issued by the Court of Justice of the European Union (CJEU) on July 29, 2024, primarily addressed the validity of c…
    Dr Daniel N Erasmus 5 August 2024

    Understanding Intra-Group Losses in Transfer Pricing: Key Insights from Recent Cases

    Intra-group losses in transfer pricing have become a focal point of legal scrutiny and regulatory enforcement. The recent cases of Dart Sudamericana, …
    Dr Daniel N Erasmus 30 July 2024

    Understanding Non-Recognition in Transfer Pricing

    Explore non-recognition in transfer pricing through landmark cases from Malaysia, Luxembourg, and Denmark. Expert analysis by Prof. Dr. Daniel N. Eras…
    Dr Daniel N Erasmus 8 July 2024
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