For your information, the CFE ECJ task-force has published Opinion Statement ECJ-TF 2/2017 regarding the judgment of the Court of Justice of the EU of 21 December 2016 in Joined Case C-20/15 P and C-21/15 P,World Duty Free Group and Others, concerning the requirements of selective aid in the sense of Art. 107 TFEU
For a detailed analysis and the CFE position on the judgement of the Court of Justice, please see the Opinion Statement below.
On 23 May 2017 the Council of the European Union (meeting of ECOFIN) agreed on a new system for resolving double taxation disputes within the EU. A final text was concluded on the proposed Directive on Double Taxation Dispute Resolution Mechanisms in the European Union.
CFE welcomes these developments. For an analysis of the proposed directive and CFE's position on the new directive please see the Opinion Statement below.
In order to help you keep informed of recent EU & international tax policy developments , please see below the “CFE’s Tax Top 5” for a summary of the main developments this week, and in particular the decision of the ECJ on a taxpayer’s right to challenge a tax information exchange order.
This week’s edition looks at the following:
1. OECD BEPS Multilateral Instrument signed in Paris
2. EESC warns that generalised VAT reverse charge could undermine the common VAT system