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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

Since first Tax Reformation in 1983, Ministry of Finance (MoF) is mandated to regulate Thin Capitalization Rule (TCR) and following it up...

Case Note C-545/19 ALLIANZGI-FONDS AEVN V. AUTORIDADE TRIBUTÁRIA E ADUANEIRA I. Introduction Undertaking for Collective Investment...

CASE C482/18 GOOGLE IRELAND LIMITED Vs NATIONAL TAX AND CUSTOMS AUTHORITY OF HUNGARY KOMBA STELLAH BENJAMIN Facts The case was referred...

TAXATION OF THE DIGITAL ECONOMY IN TANZANIA: CHALLENGES AND RECOMMENDATIONS/KOMBA STELLAH BENJAMIN Introduction The rapid advancement of...

Case Note: Real Vida Seguros SA v Autoridade Tributária e Aduaneira (C-449/20) Yang Shanshan 1. Case Summary 1.1 Facts In 1999 and...

Research Survey Paper on Controlled Foreign Companies (CFC) Rule in China (Yang Shanshan) China introduced the CFC rule with the...

Assessing the Impact of Interest Limitations on Corporate Taxation and Foreign Investment in Tanzania .Student Name: Magesa Jackson...

Judgment of the Court (Second Chamber) of 16 December 2021. UBS Real Estate Kapitalanlagegesellschaft mbH v Agenziadelle Entrate. Joined...

Research on the Renovation of Exchange of Information Rules: China’s perspective written by Xiaochen Wu As a pivotal measure of tax...

Case Note of Lexel AB v Skatteverket (C-484/19) written by Xiaochen Wu Description of Facts This case is a request for a preliminary...

Survey of Nigeria’s Tax Policy and Legal Frameworks to Tackle the Challenges of Tax Administration Occasioned by Base Erosion and Profit...

European Union Tax Law Case Analysis: Case No. C-388/19 - MK vs. Autoridade Tributáriae Aduaneira Chukwu, Chidi Barry China – OECD...