Mazars Tax View - June 2020

In May, a very interesting judgement was released by the Supreme Administrative Court with regard to the Financial Administration’s approach to the principle of “tax loss chaining” , which often leads to endlessly long tax inspections. The Supreme Administrative Court found this approach to be impermissible.

In another article we bring you the OECD’s recommendations on how to proceed with regard to the issue of international taxation in connection with the restriction of the free movement of people in recent months.

We will introduce you to the proposal from the EU member states for the deferral of selected deadlines specified by the DAC 6 Directive for the notification of cross-border arrangements.

You will also read in the current issue what news awaits us in the area of VAT.

We trust that our articles will be helpful and though-provoking and we wish you a pleasant read.