Tax & Legal News – Issue 2, February 2018
In this issue: Official pronouncements, Tax Court Cases and From Europe
Official Pronouncements
Crowdfunding: treatment of donations
Investment funds: Lending or repo transactions over stock may jeopardise tax benefits
Tax Court Cases
RETT-Blocker: Indirect unification of shares through an intermediary partnership
Gift Tax: Benefit provided to person related to a shareholder
German taxation of dividends paid to Canadian pension fund in conflict with EU law?
From Europe
ECJ: Social security payments by EU residents in third countries
Referral to ECJ: refusal of the deduction of input tax on a payment on account where the supply does not take place
ECJ – Opinion of Advocate General: losses of non-resident permanent establishment
Exemption of loss forfeiture for troubled businesses illicit state aid?
