Inhoud H&I 2017/11

In aflevering 2017/11 zijn onder meer de volgende zaken van commentaar voorzien

Puškár. Processing of personal data by the authorities of a Member State for the purpose of collecting tax and combating tax fraud. Court of Justice (comments by Edwin Thomas)
Eqiom SAS (ex Holcim): use of intermediary holdings and abuse under the Parent- Subsidiary Directive (comments by Bruno da Silva)
The Trustees of the BT Pension Scheme. Refusal to recognise a right to a tax credit to a pension fund. Foreign income dividends. Court of Justice (comments by Edwin Thomas)
European Commission proposes far-reaching reform of the EU VAT system
Commission finds Luxembourg gave illegal tax benefits to Amazon worth around EUR 250 million