Please see below CFE Opinion Statement FC 2/2016 on the VAT treatment of cross-border services connected with immovable property, prepared by the CFE Fiscal Committee and submitted to the European Commission on 22 February 2016.
Please find below the CFE Opinion Statement ECJ-TF 1/2016 on the judgment of 17 September 2015 of the EU Court of Justice in the combined cases case C-10/14, Miljoen, C-14/14, X, and C-17/14, Société Générale, on the Dutch dividend withholding tax. The statement was prepared by the ECJ Task Force of the CFE and sent to the EU institutions on 12 February 2016.
This survey provides an overview on anti-abuse rules and rules against aggressive tax planning in EU law and the law of 19 European countries, including, for some countries, a selection of relevant case law.
The information has been provided by members of the CFE Fiscal Committee. The update reflects the situation of 1 January 2016.