EU: Tax issues in Belgium, Greece, Netherlands and Poland referred to CJEU

EU: Tax issues referred to CJEU

The European Commission today announced four referrals of tax issues to the Court of Justice of the European Union (CJEU).

  • Belgium—The referral is with regard to the treatment of deductibility of alimony payments from the taxable income of non-residents.
  • Greece—The referral concerns the income tax rules for businesses with foreign branches and specifically regarding the different income tax treatment between business losses incurred domestically and losses in another EU/EEA Member State.
  • Netherlands—The referral concerns the rules on cross-border transfers of pension capital and the transfer of pension capital.
  • Poland—The referral is because of Poland’s failure to align with EU rules on the exemption of imported alcohol used in the production of medicines.

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