The EU tax alert will inform you of recent developments in EU tax law.
Highlights in this edition:
- CJ rules that non-EU pension funds can obtain the refund of
dividend withholding tax if they are comparable to domestic
pension funds (College Pension Plan of British Columbia) - EU Council adopts VAT Implementing Regulation on new VAT rules for e-commerce
- AG Kokott opines on treating a subsidiary as a VAT fixed establishment of its parent company (Dong Yang Electronics)
You can read the new edition of the EU Tax Alert, download the PDF version here.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.