News articles written by Pieter Deré

A first glimpse in the tax measures of the Vivaldi government

30 September 2020

Belgium lands on relaunch government Today, 7 political parties reached an agreement on the formation of a new Belgian government (the so-called Vivaldi government).  While the last edits are being made to the agreement, the broad outline is becoming clear.  The agreement mentions the intention for a relance and investment plan of 4.7 bln EUR

Podcast on “The European Commission tax package for fair and simple taxation”

17 July 2020

On July 15 the European Commission adopted its tax package for fair and simple taxation. Listen to our podcast to get all the insights:   The tax package is a response to the dual challenge of the current crisis: supporting a swift and sustainable economic recovery and ensuring sufficient public revenue in the EU. It contains

General Court of the EU annuls the EC’s decision in Apple

16 July 2020

On 15 July 2020, the General Court of the European Union (‘GC’), annulled the final State aid decision of the European Commission (‘EC’), based on the argument that the EC did not demonstrate the existence of a selective economic advantage within the meaning of the State aid rules. It remains to be seen whether the

Spanish Central Administrative Tribunal‘s decision to apply the CJEU’s Danish cases to deny the withholding tax exemption on dividends

10 July 2020

The Central Administrative Tribunal (i.e., administrative body) has recently published a ruling in which it applies the doctrine from the ECJ in the Danish cases to a Spanish case denying the withholding tax exemption on dividend payments to EU parent companies. For more information, please see enclosed PwC’s EU Direct Tax Group (EUDTG)’s Newsalert on:

Optional deferral of the reporting obligation – Germany opts out

8 July 2020

The Council Directive (EU) 2020/876 of 24 June 2020, amended the DAC 6 Directive by deferring the reporting deadlines by 6 months. Since the deferral is included in the Directive, an implementation is required in order to be reflected in the domestic legislation of the different Member States. Given the optional character of the amendment

DAC 6 reporting deadlines deferred with 6 months

8 June 2020

Due to the COVID-19 pandemic and by way of administrative tolerance, the Belgian government has granted a 6-month delay to fulfil the first reporting obligations under the DAC 6 legislation. The decision follows a European proposal for an amending council directive in this respect. In short, DAC 6 provides for the obligation to report certain