EU direct tax news: A quarterly turnaround of EU direct tax developments affecting business in Europe

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Issue August, September, October 2012

Even though months of July and August being holiday period in Europe, from the relevant decisions by the courts and new developments in various Member States, it seems that a summer break has never occurred. In this issue we will highlight three judgments of the European Court of Human Rights (ECtHR), whose decisions become more and more important for taxpayers, as well as the latest update and progress report on the Common Consolidated Corporate Tax Base (CCCTB) proposal. A couple of decisions of the Court of Justice of the European Union (CJEU) also deserve full attention, since they further strengthen the taxpayer’s position in restructuring its cross-border business.

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