In ricordo di Roberto Lunelli

In ricordo di Roberto Lunelli - Prof. Francesco Moschetti Roberto Lunelli univa una straordinaria conoscenza del Diritto Tributario, in entrambi gli aspetti, giuridico ed economico, ad una rara disponibilità per il bene comune. Per decenni ha dedicato la sua intelligenza e volontà all’analisi del sistema tributario italiano, dei suoi nodi irrisolti: dal processo, alla formulazione [...]

CFE’s Tax Top 5 – 21 December 2020

BRUSSELS | 21 DECEMBER 2020 Brexit Deal Not Reached by EU Parliament Deadline A deal was not able to reached over the weekend in time to meet the EU Parliament’s deadline to ensure implementation prior to the end of the transition period on 1 January 2021. Bernd Lange, chair of the Parliament’s trade committee, tweeted: “The consequence of [...]

CFE’s Tax Top 5 – 14 December 2020

BRUSSELS | 14 DECEMBER 2020 AG Kokott: Belgian Excess Profit Rulings Constitute ‘State Aid Scheme’ Advocate General Kokott issued an Opinion in Case C-337/19 P Commission v Belgium and Magnetrol International NV (Belgian Excess Profit Rulings). According to AG Kokott, the Commission rightly classified the Belgian practice of downward adjustments to profits of multinational group companies as a [...]

Un ricordo dell’Avvocato Carlo Manfredonia (1920 – 1999)

Un ricordo dell’Avvocato Carlo Manfredonia (1920 – 1999) Lo scorso 27 ottobre 2020 si sono compiuti i cento anni dalla nascita dell’Avv. Carlo Manfredonia, fondatore dell’omonimo Studio che opera a Napoli, ormai sin dall’anno 1944, peculiarmente nel settore tributario, ma anche in quello civile e penale. Da indegno e devoto allievo di tale Maestro, vorrei [...]

CFE’s Global Tax Top 10 – December 2020

BRUSSELS | DECEMBER 2020 EU Parliament Calls for Wider Scope on EU Tax Blacklist  On proposal of the Permanent Subcommittee on Tax Matters (“FISC”), European Parliament’s Economic Affairs Committee adopted a resolution calling for stricter and legally binding EU rules on non-cooperative jurisdictions for tax purposes, criticising the listing process at present as ‘lenient and confusing’. The [...]

CFE’s Tax Top 5 – 30 November 2020

BRUSSELS | 30 NOVEMBER 2020 France Proceeds With Digital Tax Collection Despite Likely US Tariff Retaliation The French tax authorities have commenced collection processes for its digital tax, with companies such as Facebook and Amazon having received communications with demands for payment of tax for the year 2020. The French digital tax was signed into [...]

CFE’s Tax Top 5 – 23 November 2020

BRUSSELS | 23 NOVEMBER 2020 G20 Summit: Stronger International Collaboration Needed The G20 have called for stronger international collaboration in a number of different areas following on from an OECD report New Horizons examining structural reforms for recovery from the COVID-19 pandemic. The report was presented at the G20 Summit which took place virtually  from 21 – [...]