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Hungarian Advertisement Tax – Multiple EU issues
Comment by Anna Gunn On 12 March 2015, the European Commission announced an in-depth investigation into a Hungarian tax on advertising. The advertisement tax is levied over taxpayers’ gross turnover...
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Wishful Thinking!
EUTaxExpert.com is doing a series of posts under the header “Wishful Thinking!” This series deals with some of the things we come across in our daily (State aid centered) lives, and which we think...
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Musings on Starbucks
Article by Anna Gunn I recently had a brief email correspondence on the EC’s Starbucks investigation. When I say “brief”, what I mean is that I sent an email and didn’t get any reply. Still looking for...
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The “X AB” case: Farewell Deutsche Shell?
Article by Anna Gunn On 10 June 2015, the CJEU handed down its decision in the much awaited “X AB” case (C-686/13). This Swedish case is significant because it tests the extent to which the CJEU’s...
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More Starbucks! (My article in EC Tax Review)
Comment by Anna Gunn A while back, I published an article in the EC Tax Review together with Joris Luts of the University of Leuven (I have only just figured out that I can have it on the blog, hence...
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Corporate Social Responsibility in Tax Matters: The International Tax...
Report by Anna Gunn At the International Tax Center (ITC) of the University of Leiden, the last Friday in August is an important date in the academic calendar. It is both the end and the beginning of...
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Netherlands PSD proposals: Proactive, far-reaching but still some questions
Article by Anna Gunn and Ruud de Smit On 15 September 2015, the Dutch government published its legislative proposals for the implementation of the changes to the Parent-Subsidiary Directive (PSD)....
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The BEPS Deliverables: Our chance to close tax loopholes
I’ve just finished watching the OECD’s webcasts for the BEPS Deliverables (published today, 5 October 2015). At the risk of gushing: Wow! Really well done, OECD!! When the BEPS Project was launched in...
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The Starbucks decision: A Dutch perspective (on the Press Release)
By Anna Gunn On 21 October 2015, the European Commission (EC) issued a press release on its State aid investigations into Starbucks (Netherlands) and Fiat (Luxembourg). In both cases, the EC has held...
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Fiscal State Aid course at the ITC: Some places left!
By Anna Gunn In about one month from now, we will be kicking off with the second year of the Fiscal State Aid (FSA) course organised by the International Tax Center (ITC) in Leiden, The Netherlands....
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