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European Commission’s Proposal to End the Misuse of Shell Entities for Tax Purposes within the EU

BACKGROUND - On 22 December 2021, the European Commission presented a proposal for a new directive to fight against the misuses of shell entities for improper tax purposes. This proposal has been issued to ensure that...more

New Developments on the VAT Exemption for Fund Management Services

On 17 June 2021, the Court of Justice of the European Union (CJEU) rendered two decisions about the application of the VAT exemption for management services provided in article 135 (1) (g) of the EU VAT Directive and...more

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