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During the meeting of December 8, 2023 of the ECOFIN Council, the Council approved a report to the European Council on tax issues. The report provides an overview of the progress achieved in the Council during the term of the Spanish Presidency (July to December 2023), as well as an overview of the state of play of the most important items under negotiation in the area of taxation.
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In the evening of December 7, 2023 on the website of the European Council/the Council of the European Union a press release announcing that the Council and European Parliament negotiators had reached a provisional agreement on a reform of the Statute of the Court of Justice was published.
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Op 8 december 2023 is in de Staatscourant van het Koninkrijk der Nederlanden de overeenkomst zoals gesloten op 23 november 2023 tussen de bevoegde autoriteiten van Nederland en België over de interpretatie van artikel 5 van het belastingverdrag (vaste inrichting) bij thuiswerkende werknemers gepubliceerd.
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On December 5, 2023 the Court of Justice of the European Union (CJEU) ruled in the joined Cases C-451/21 P (Luxembourg versus the Commission) and C-454/21 P (Engie Global LNG Holding and Others versus the Commission). At the time of writing this article the full text of the judgment of the CJEU was only made available in the French language. The CJEU however already also released a press release in the English language with respect to its judgment.
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