European Commission initiates review of VAT rules for financial and insurance services
On 22 October 2020, the European Commission published an inception impact assessment for the review of the VAT rules for financial and...
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Spain introduces Financial Transaction Tax
The Financial Transaction Tax was approved on 7 October 2020, allowing Spain to tax the acquisition of listed shares issued by Spanish...
Can administrative guidelines fix a legal provision which is inconsistent with EU principles?
The French Administrative Supreme Court has recently ruled, in the context of the capital gains tax charge applicable to non-residents on...
Postponed French DST installments will be due in December 2020 as OECD missed end of 2020 deadline
Enacted in mid-2019, the French Digital Services Tax (DST) is supposed to be temporary and to be repealed as soon as new appropriate...
Voluntary disclosure of “hidden” PE in Italy: it’s time for rejuvenation
Three years after entering into force, the time has come to assess the effectiveness of the voluntary disclosure procedure...
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