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Blog  // Browsing posts in Blog

27 May Posted by in Blog | Comments

VAT Grouping: European Comission vs. Czech Republic

The European Comission has referred the Czech Republic to the European Court of Justice regarding the VAT legislation in this country on the VAT Grouping. According to the EC, Czech VAT legislation allows non taxable persons (e.g. passive holding companies) to join a VAT group. ———- ———-


02 May Posted by in Blog | Comments

Spanish exit tax contrary to the EU law. Refund claims

The European Court of Justice (ECJ) ruled on April 25 (case C-64/11) that Spanish legislation levying an immediate exit tax on the transfer of residence or the transfer of a company’s assets to another EU Member State is contrary to EU law. Thus, foreign companies with affiliates or permanent establishments in Spain that are affected […]


18 Mar Posted by in Blog | Comments

OECD’s report: Aggressive Tax Planning based on After-Tax Hedging

OECD has issued on 13 March 2013 a report in which this institution alerts tax authorities worldwide of the potential for aggressive tax planning (ATP) in situations where taxpayers factor in the tax effect of hedging transactions (“after-tax hedging”). The report, entitled “Aggressive Tax Planning based on After-Tax Hedging,” describes the features of ATP schemes, […]


18 Jan Posted by in Blog | Comments

US-Spain new protocol amending tax treaty

The United States and Spain signed, on January 14, 2013, a new protocol amending the existing 1990 income tax treaty between the United States and Spain, together with a memorandum of understanding (MOU).


26 Apr Posted by in Blog | Comments

European Parliament adopts resolutions on combating tax fraud/tax evation and on the CCCTB

On April 19, 2012, the European Parliament adopted a resolution to more effectively combat tax fraud and tax evasion. In another resolution adopted on the same day, the Parliament amended and adopted the European Commission’s March 2011 proposal for the Common Consolidated Corporate Tax Base (“CCCTB”). The Parliament believes the CCCTB is key to combating […]