On March 21st 2018, the European Commission published two draft directives related to digital taxation. Since the European summit in Tallinn last September, Member States have been searching the best
European Commission Targets Member States’ Tax Rulings as Prohibited State Aid: Where Will it Lead?
This article was published on January 25, 2018 by the Bureau of National Affairs, Inc., Bloomberg Tax. We obtained consent of the Bureau of National Affairs, Inc., Bloomberg Tax to
What future for rulings following the European Commission’s offensive?
At the time of Paradise Papers’ revelations about numerous tax schemes involving large international groups, it is interesting to look back at the activism of the European Commission, which has
Reform of the EU VAT system: proposals of the EU Commission
On October 4th 2017, the European Commission adopted several proposals aimed at modernizing the EU VAT system and at tackling the so-called “carousel fraud”. In this respect, the Commission notably
How to get through the fiscal Middle Ages in Europe ?
For a millennium, Europe experienced a chaotic transition from the Roman Empire order to the one of nation states that emerged during the Renaissance. During this period of time, the
The European Commission’s VAT action plan: “Towards a single EU VAT area”
On 7 April 2016, the Commission adopted its VAT action plan, which takes stock of recent and ongoing initiatives. In order to remove the VAT-related obstacles impeding e-commerce within the