Slovakia vs Minebea Access Solutions: Transfer Pricing Case
The Minebea Slovakia transfer pricing case highlights the intricate challenges of aligning intra-group transactions with arm's length principles. In t…
Category: Europe
Portugal vs A Mining SA: Transfer Pricing Case
The case concerns a tax dispute between A…, S.A., a Portuguese mining company, and AT - Tax and Customs Authority. At the heart of the issue was the…
Italy vs Ilapark: CASE SUMMARY
The Italy v. Ilapark SPA case brings forward critical issues in transfer pricing, specifically the appropriateness of the selected transfer pricing me…
Orde van Vlaamse Balies vs Belgium: Legal Privilege and Cross-Border Tax Reporting Obligations
In Case C-694/20, the European Court of Justice (ECJ) examined the legality of certain reporting obligations imposed on lawyers under Council Directiv…
EU State Aid in Transfer Pricing and its International Relevance
State Aid, an important concept within the European Union's (EU) legal framework, serves to prevent competitive imbalances by prohibiting member state…
ENGIE vs EU: State Aid Decision in the EU’s Effort to Combat Selective Tax Advantages
This case involves the European Commission's ruling that Luxembourg’s tax rulings for ENGIE constituted unlawful state aid, creating tax advantages …
A Comparative Analysis of Anti-Avoidance Measures in Cross-Border Transactions
In international tax law, striking the right balance between anti-avoidance measures and cross-border economic freedoms is an ongoing challenge. Europ…
Q&A: How Brexit Impacted UK-EU Tax and Legal Relations: VAT, Customs, and Directives
QUESTION: How did Brexit impact the legal and tax implications between the UK and the European Union?
X BV v Staatssecretaris van Financiën (Case C-585/22): Preventing Tax Fraud Through Arm’s Length Scrutiny
This case focuses on whether the Netherlands' national tax law, which restricts the deduction of interest paid on intra-group loans in certain scenari…
F SCS vs LUXEMBOURG: Safeguarding Lawyer-Client Confidentiality in Cross-Border Tax Inquiries
This case focuses on whether the Netherlands' national tax law, which restricts the deduction of interest paid on intra-group loans in certain scenari…