In January or February 2019, the Commission will propose abandoning the unanimity rule on some tax issues, to improve the efficiency of negotiating tax legislation. The commission is likely to propose QMV on a …
The Dutch government’s tax plans for 2019 and thereafter, published on 18 September 2018, include implementation of the EU Anti-Tax Avoidance Directive (ATAD 1).
In two cases (C-422/17 Scarpa Travel and C-552/17 Alpenchalets Resorts), the Advocate General of the Court of Justice of the European Union (CoJ) defines the taxation of services when the special regime for tra…
As the discussion of the technical amendment to the VAT Act has been postponed, it may be expected that the relevant changes (eg, in respect of tax base corrections, VAT reduction in the event of irrecoverable …
The CJEU found that the trade tax provisions at issue are likely to dissuade resident parent companies from investing their capital in subsidiaries established in non-member states because the deductibility of …
The Ministry of Finance has published on its website a brief summary of the Czech Republic’s attitude to the proposals of the European Union concerning the taxation of so-called digital economy (we have discuss…
Would you like to see the latest schedule of the announced Business and Innovation for Competitiveness Operational Programme (or “OP PIK”) 2014-2020 calls and know the precise announcement date and date for sub…
What is the future of EU waste, chemical and product legislation? The European Commission is seeking an answer to this question, with an opportunity for virtually anybody to share their view.
We have been recently often encountering the term smart contracts, especially with reference to the quickly developing blockchain technology. In general, smart contracts refer to a technological solution with t…