Mandatory disclosure rules for intermediaries (DAC 6) – Belgian law adopted by the Chamber of Representatives
On 12 December, the draft bill implementing the EU Council Directive 2018/822/EU of 26 May 2018, also known as “DAC6 Directive”, has been adopted by the Chamber of Representatives. In short, DAC6 provides for the obligation to declare certain cross-border tax arrangements to the Belgian tax authorities. This obligation is incumbent on both taxpayers
On 19 June 2019, the Court of Justice of the European Union (CJEU) issued its judgments in Memira Holding (C-607/17) and Holmen (C-608/17) on Swedish “final tax” losses. A brief explanation of the decision can be found via this link.
As per our previous update, the ECOFIN Council formally adopted – on 25 May 2018 – the directive on mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements – also known as DAC6. As the directive will already enter into force in the next weeks and will have an
On 6 February, the Court of Justice of the EU presented its highly anticipated judgement in the case n° C-359/16 ‘Altun’. In its judgement, the CJEU ruled that, in case of posting, the courts of the host Member State can disregard an A1 form issued by the competent authorities of the home Member State provided
CJEU judgment in Argenta Spaarbank on compatibility of interest payment deduction rules with Parent-Subsidiary Directive
On 26 October 2017, the EU’s Court of Justice (CJEU) ruled on the compatibility of the Belgian interest payment deduction rules with the Parent-Subsidiary Directive (PSD) in the case C-39/16 Argenta Spaarbank vs. Belgische Staat. The case concerns the Belgian interest payment deduction rules laid down in Article 198(10) of the 1992 Income Tax Code
On 29 May 2017, the EU’s Council (in the Competitiveness Council configuration) formally adopted the Council Directive amending Directive (EU) 2016/1164 as regards hybrid mismatches with third countries (ATAD II) without further discussion. The amended Directive (ATAD II) has a broader scope than ATAD I as it also covers hybrid mismatches with third countries and