The “Highlights 2024” edition of the EU Tax Alert is available. This edition of the EU Tax Alert provides an overview of the most important developments in the field of EU tax law that occurred during 2024 in the areas of Direct Taxation, State Aid, VAT, Customs Duties, Excises and other Indirect Taxes.
Highlights of this annual edition include, among others, the following developments:
- CJ judgment on whether Dutch interest deduction limitation rule is in line with EU law (X BV v Staatssecretaris van Financiën, Case C-585/22)
- CJ judgment on the compatibility of DAC6 reporting regime for cross-border arrangements with the EU law (Belgian Association of Tax Lawyers and Others v Premier ministre/Eerste Minister, Case C-623/22)
- FASTER Directive adopted by the Council of the European Union
- DAC9 proposal published by the European Commission
- EU Council adopts EU Anti-Money Laundering Package
- CJ judgment in the landmark Apple State aid case (Commission v Ireland and Others, Case C‑465/20 P)
- VAT in the Digital Age: political agreement reached.
