2025 Case note

CASE C-292/16 PROCEEDINGS BROUGHT BY A OY BASHIR MOHAMMED KAKURI Introduction The preliminary ruling in Case C-292/16, Proceedings brought by A Oy, delivered by the Court of Justice of the European Union (the "Court" or "CJEU") on 18 October 2017, provides a seminal interpretation of the freedom of establishment in the context of cross-border corporate reorganizations. The case sits at the complex intersection of national fiscal sovereignty and the objectives of the EU's Me

Case Note Case C‑110/17 – European Commission v Kingdom of Belgium Dunyang Chen The Case Introduction Belgium’s Income Tax Code 1992 (ITC 92) stipulates that the income calculation method for immovable property that is not rented out or rented to natural persons not using it for professional purposes or to legal persons providing it to natural persons for private use varies depending on whether the property is located within Belgium or abroad: Immovable property within Be

CASE C 480/16 – FIDELITY FUNDS AND OTHERS VS. SKATTEMINISTERIET STEPHEN DAZI HOKE BACKGROUND OF THE CASE: The dispute centres on whether Denmark’s withholding tax (WHT) regime unlawfully discriminated against non-resident investment funds, thereby restricting the free movement of capital under Article 63 TFEU. Luxembourg UCITS the Applicants in this case received a Danish sourced dividends which were automatically subject to WHT, whereas comparable Danish investment f

Case Note of C-788/18 – Stanleyparma Sas di Cantarelli Pietro & C., Stanleybet Malta Ltd v Agenzia delle Dogane e dei Monopoli UM Emilia Romagna – SOT Parma/ Yu Bingqing 1.A fundamental freedom involved (what) ：Free movement of services under Article 56 TFEU. The reason this case involves the free movement of services is that there is a cross-border element, primarily concerning an Italian intermediary providing gambling data transmission services for a Maltese bookmaker. The

Case Note: C-382/16 Case Note: C-382/16 Hornbach-Baumarkt AG v Finanzamt Landau / Zheng Xinyue 1. Facts and Legal Background This case concerns the compatibility of Germany’s transfer-pricing adjustment rule under Paragraph 1 of the Außensteuergesetz (AStG) with the freedom of establishment under Articles 49 and 54 TFEU. The Applicant, German retail group Hornbach-Baumarkt AG, is the parent company of two Dutch subsidiaries, and the Defendant is Finanzamt Landau, the Ger

Case Note: C-405/18 AURES HOLDINGS a.s v ODVOLACI FINANCNI REDITELSTVI COURT OF JUSTICE OF THE EU, 4TH CHAMBER February 2020/ ABAHO ALBERT Aures Holdings a.s was a Dutch resident; that is to say, was both incorporated and had a registered in the Netherlands as well as the place of effective management. In 2007, Aures Holdings a.s incurred a tax loss amounting to EUR 2,792,187 as assessed by the Dutch tax authorities. On the 1st of January 2009, Aures Holdings a.s trans

Case Note on Case C- 650/16 A/S Bevola and Jens W. Trock ApS v Skatteministeriet/Liu Yujie 1. Main facts: (1) Parties involved 1 A/S Bevola and Jens W. Trock ApS, companies incorporated under Danish law 2 the Ministry of Finance in Denmark (2) Core issue: 1 Bevola, which is seated in Denmark, closed its Finnish permanent establishment in 2009, incurring losses that could no longer be used in Finland. Bevola applied to be able to deduct those losses from its taxable incom

TOPIC: CASE C-292/16 PROCEEDINGS BROUGHT BY A OY BASHIR MOHAMMED KAKURI Introduction The preliminary ruling in Case C-292/16, Proceedings brought by A Oy, delivered by the Court of Justice of the European Union (the "Court" or "CJEU") on 18 October 2017, provides a seminal interpretation of the freedom of establishment in the context of cross-border corporate reorganizations. The case sits at the complex intersection of national fiscal sovereignty and the objectives of the

Case Note about Case C‑20/16 –Bechtel with Focused Independent Analysis/Le Li I. Introduction This case note analyses the judgment of the Court of Justice in Case C‑20/16, Bechtel, from the perspective of EU tax law and the free movement of workers. The central question is whether Article 45 TFEU precludes German legislation that denies the deductibility of compulsory social‑security contributions paid in another Member State, where comparable domestic contributions would be

Case Note: Case C-602/17-Benoît  Sauvage and Kristel Lejeune v État  belge / Xiaoyi XIE 1. Case Summary 1.1 Facts Mr Sauvage and Ms Lejeune are resident of Belgium and are consequently subject to unlimited personal income tax liability in Belgium. Mr Sauvage is employed in a company established in Luxembourg and sometimes he goes for business trips outside Luxembourg. For the tax years 2007 to 2009, Mr Sauvage declared his salary as taxable income in Belgium, claiming that al

CASE C‑725/18 ANTON VAN ZANTBEEK VOF V MINISTERRAAD SHAKUR SHAFA’ATU AMEEN Case C‑725/18 Anton van Zantbeek VOF v Ministerraad – Case Note 1.1 Facts and National Law Anton van Zantbeek VOF, a Belgian company, challenged a 2016 amendment to Belgium’s Code of Miscellaneous Duties and Taxes that extended the scope of the tax on stock exchange transactions (taks op de beursverrichtingen, or “TOB”). Originally, this tax applied to stock transactions concluded or executed in Belgi

CASE NOTE — CJEU, C-28/17, NN A/S v Skatteministeriet Bao, Xuan Facts NN A/S is the parent company of a Danish tax group. Among the entities in the group were two Swedish subsidiaries, each operating a Danish permanent establishment. The two branches— referred to in the referring court’s description as Branch B and Branch C—were merged in 2008, with Branch B being transferred to the Swedish company that owned Branch C. The result of the restructuring was the creation o

Case Note: The Trustees of the Panayi Accumulation and Maintenance Trusts v HMRC (Case C-646/15) LiBin-EU tax law In this case the freedom of establishment is involved. The dispute in the mainproceedings concerns four trusts originally managed by trustees who were resident inthe United Kingdom but some of whom were later replaced by new trustees, withtheresult that the majority of the trustees were then resident in Cyprus. The Court affirmed that a trust can rely on this f