Kategorien: From Europe (267 gefunden)

  1. 13. März 2025

    ECJ: Higher gift tax for foreign family foundation in breach ...

    The Cologne Tax Court has asked the European Court of Justice for a preliminary ruling regarding the favorable inheritance tax classes for domestic family foundations which are not available to foreign family foundations. The Cologne tax court has doubts as to whether this different treatment is in line with the principle of free movement of capital. In his Opinion delivered today the Advocate General sees no infringement of EU law.

    Kategorien: From Europe
    Schlagwörter: family foundation, foreign foundation
  3. 11. März 2025

    Update: EU Council agrees on VAT in the digital age package

    On 5 November 2024 the Council reached an agreement on new measures that will bring the EU’s value added tax (VAT) rules into the digital age. With new rules on electronic invoices and real-time data reporting, as well as business carried out through digital platforms, this package of legislation will fight tax fraud, support businesses, and promote digitalization.

    Kategorien: From Europe
    Schlagwörter: Taxation of digital economy, digitalizat ...
  8. 13. Februar 2025

    Legal parameters and guidance for the use of artificial inte ...

    On 2 February 2025, the first prohibition standards of the EU Regulation on the use of artificial intelligence (Regulation (EU) 2024/1689) came into force. The legally compliant use of AI poses major challenges for local communities in particular. At the same time, opportunities for added value through the use of AI should not remain untapped, especially in the smart city sector (where intelligent information and communication technology is used to increase participation and quality of life and to create an economically, ecologically and socially sustainable municipality or region).

    Kategorien: From Europe
    Schlagwörter: Artificial Intelligence (AI), municipali ...
  11. 10. Dezember 2024

    EU Council introduces electronic VAT exemption certificate

    Today, the Council of the EU reached a political agreement on a new directive paving the way for the introduction of an electronic tax certificate for VAT exemptions. The directive will provide for an electronic certificate to replace the existing paper certificate that is used when goods are to be exempt from VAT, for example because they are imported for embassies, international organizations, or armed forces.

    Kategorien: From Europe
    Schlagwörter: VAT Exemption, electronic data
  15. 13. September 2024

    EU Customs Reform – the state of play

    The EU is planning a comprehensive reform of its customs legislation that will fundamentally change the way goods are imported and exported in the single market. The necessary steps were initiated in 2023. One of the most important changes is the replacement of the current status of Authorized Economic Operator (AEO) with the new designation of Trust & Check Trader (T&C Trader).

    Kategorien: From Europe
    Schlagwörter: Customs simplifications
  17. 09. August 2024

    EU Commission provides further clarifications on EU corporat ...

    The Commission has recently published a set of frequently asked questions (FAQs) to support stakeholders in the implementation of the EU corporate sustainability reporting rules. The publication is part of the Commission's continuous effort to make the EU sustainable finance framework more usable for companies and reduce the administrative burden on them.

    Kategorien: From Europe
    Schlagwörter: Corporate Sustainability Reporting Direc ...
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Björn Viebrock

Björn Viebrock

Partner
Düsseldorf

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