Commission

This overview highlights: (i) the Commission’s referrals to the ECJ of Italy and Germany with respect to the right of EU mobile workers to receive family benefits and Belgium regarding discriminatory conditions for the tax exemption of remuneration received from savings deposits; (ii) a reasoned opinion sent to Greece for its failure to comply with EU rules on social security coordination; (iii) a letter of formal notice sent to the Netherlands to bring its rules on taxation of investment funds in line with EU law; (iv) requests for feedback on (a) the template and electronic formats of the EU Public Country-by-Country Reporting Directive (2013/34) reports, and (b) on implementation of the EU Anti-Tax Avoidance Directive (2016/1164); and (v) State aid decisions: (a) approval of a French regime allowing for an income tax reduction on investments made in companies with a social purpose, (b) the closing of an investigation on the Hungarian advertisement tax, and (c) approval of an Italian scheme supporting newspapers and periodicals.

Authors

Publication Details

Journal
European Taxation
Published
2024-09-10
DOI
https://doi.org/10.59403/38a0kf6
Primary Topic
European and International Law Studies
Type
article
Field-Weighted Citation Impact
0.00
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Abstract

This overview highlights: (i) the Commission’s referrals to the ECJ of Italy and Germany with respect to the right of EU mobile workers to receive family benefits and Belgium regarding discriminatory conditions for the tax exemption of remuneration received from savings deposits; (ii) a reasoned opinion sent to Greece for its failure to comply with EU rules on social security coordination; (iii) a letter of formal notice sent to the Netherlands to bring its rules on taxation of investment funds in line with EU law; (iv) requests for feedback on (a) the template and electronic formats of the EU Public Country-by-Country Reporting Directive (2013/34) reports, and (b) on implementation of the EU Anti-Tax Avoidance Directive (2016/1164); and (v) State aid decisions: (a) approval of a French regime allowing for an income tax reduction on investments made in companies with a social purpose, (b) the closing of an investigation on the Hungarian advertisement tax, and (c) approval of an Italian scheme supporting newspapers and periodicals.

European TaxationVol. 64(10)
Openalex Percentile: Top 76%
European and International Law Studies
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