Tax & Legal News June 2020

Issue 2 of the Tax & Legal News for 2020 contains includes news about the new post-covid stimulus package as well as news from the Supreme Tax Court and the European Banking Authority.

Official Pronouncements

  • Federal Cabinet releases draft bill for post-covid stimulus package

Tax Court Cases

  • Supermarket discount model “Membership” is subject to the standard tax rate VAT
  • Seizure of Corona emergency aid is inadmissible

From Europe

  • EBA: Report and Action Plan on dividend arbitrage trading schemes such as Cum/Ex and Cum/Cum within the EU
  • New EU rules on the mutual recognition of goods lawfully marketed in another Member State

News in brief

Tax&Legal News - June 2020

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