General Court of the EU annuls the EC’s decision in Apple
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
Fraud can undermine the binding nature of an A1 form
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
Update – Case law on exemption method for foreign employment income incompatible with EU Law
As mentioned in our headline of 15 July 2014, the Belgian tax authorities published a practice note (updating their position on to the attribution of personal tax benefits) after Belgium was sentenced by the European Court of Justice for breaching EU law. The relevant judgement indicated that EU law is violated where a taxpayer cannot
NETHERLANDS – Preliminary ruling on the 150 km criterion of the 30% regime
On 24 February 2015, the European Court of Justice (‘ECJ’) issued a preliminary ruling on the question whether the 150 km criterion of the 30% regime for incoming workers is to be upheld. The 150 km criterion applies to the 30% regime since 1 January 2012. Employees residing at a distance of less than 150
Denial of tax benefits resulting from different treatment for income earned in another Member State incompatible with EU law
On 12 December 2013, Belgium was sentenced by the European Court of Justice for breaching EU-law and, more precisely article 49 of the Treaty on the Functioning of the European Union (freedom of establishment). The case at hand concerned a married couple with 2 children, resident in Belgium. With respect to their tax returns for
