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Loyens & Loeff | EU Tax Alert 194

  • CJ’s judgment on whether Belgian legislation requiring digital platforms to provide relevant information on tourists accommodation establishments is in line with EU law (Airbnb Ireland v Région de Bruxelles-Capitale, C-674/20)
  • CJ’s judgment on compatibility of Portuguese withholding tax with the free movement of capital (Allianzgi-Fonds Aevn C-545/19)
  • More flexibility for EU Member States to differentiate VAT rates
  • CJ’s judgment on VAT fixed establishment concept (Berlin Chemie A. Menarini SRL – C-333/20)

Source: eaccny.com

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