In the course of 2021 there were several developments in EU tax law. This annual edition of EU Tax Alert provides an overview of those developments on both direct and indirect taxation.
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Brexit and VAT: the UK-EU Trade and Cooperation Agreement
CJ rules on conditions to form a VAT group (M-GmbH)
CJ rules on VAT treatment of supplies between head office and branch (Danske Bank)
CJ rules on the concept of a VAT permanent establishment (Titanium Ltd)
CJ rules on VAT treatment of voluntarily granted discounts (Boehringer Ingelheim RCV GmbH)
Source: loyensloeff.com
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