EU updates list of non-cooperative tax jurisdictions

EU Finance Ministers have updated the EU list of non-cooperative tax jurisdictions, based on an intense process of analysis and dialogue steered by the European Commission. The list has proven a true success with many countries having changed their laws and tax systems to comply with international standards. Over the course of last year, the … Continue reading EU updates list of non-cooperative tax jurisdictions

A Member State that has given notice of its intention to withdraw from the EU in accordance with Article 50 TEU remains the responsible State for the purposes of the Dublin III Regulation

On 10 January 2017, the International Protection Appeals Tribunal (IPAT, Ireland) upheld a decision of the Irish Refugee Applications Commissioner recommending the transfer of S.A., M.A. and their child A.Z. to the UK. The Commissioner took the view that the UK was the country responsible for taking charge of the asylum applications brought by S.A. … Continue reading A Member State that has given notice of its intention to withdraw from the EU in accordance with Article 50 TEU remains the responsible State for the purposes of the Dublin III Regulation

New EU rules to eliminate the main loopholes used in corporate tax avoidance come into force on 1 January

The Commission welcomes the entry into force of new rules to eliminate the most common corporate tax avoidance practices. As of 1 January 2019, all Member States shall apply new legally binding anti-abuse measures that target the main forms of tax avoidance practiced by large multinationals. Pierre Moscovici, Commissioner for Economic and Financial Affairs, Taxation and … Continue reading New EU rules to eliminate the main loopholes used in corporate tax avoidance come into force on 1 January

European Commission oversight of Member States’ application of EU Law to be strengthened, say Auditors

Opportunities exist for the European Commission to further strengthen its oversight of the way EU law is applied in the Member States, according to a new Landscape Review by the European Court of Auditors. The review looks at the Commission’s oversight activities and identifies challenges and opportunities ahead. It also points to the need for … Continue reading European Commission oversight of Member States’ application of EU Law to be strengthened, say Auditors

Advocate General’s Opinion in Case C-221/17 M.G. Tjebbes and Others v Minister van Buitenlandse Zaken

Advocate General Mengozzi proposes that the Court should rule that the automatic loss of Netherlands nationality, which leads to the loss of citizenship of the EU, for minors living outside the EU is incompatible with EU law. A number of Netherlands citizens possessing a second nationality of a non-EU country brought proceedings before courts in … Continue reading Advocate General’s Opinion in Case C-221/17 M.G. Tjebbes and Others v Minister van Buitenlandse Zaken

Taxation: Eight jurisdictions removed from EU list

Eight jurisdictions have been removed from the EU's list of non-cooperative jurisdictions for tax purposes, following commitments made at a high political level to remedy EU concerns. Barbados, Grenada, the Republic of Korea, Macao SAR, Mongolia, Panama, Tunisia and the United Arab Emirates are moved to a separate category of jurisdictions subject to close monitoring. On 23 January 2018, the … Continue reading Taxation: Eight jurisdictions removed from EU list

Questions and Answers on the EU list of non-cooperative tax jurisdictions

Why has the EU produced a list of non-cooperative tax jurisdictions? The new list is part of the EU's work to clamp down on tax evasion and avoidance. It will help the EU to deal more robustly with external threats to Member States' tax bases and to tackle third countries that consistently refuse to play … Continue reading Questions and Answers on the EU list of non-cooperative tax jurisdictions