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Q2 2021: Top indirect tax disputes

Alice Jones
July 14, 2021
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The CJEU ruled in favour of the taxpayer in État du Grand-duché de Luxembourg (Luxembourg State) v L C-437/19

In the second quarter of 2021, Oracle won on sales tax apportionment in the US, and the European Court of Justice (CJEU) held that double tax rules on VAT only apply within the EU.

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Alice Jones
Commercial Editor ITR
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Alice is an editor of commercial content across Euromoney brands including International Tax Review (ITR), Managing IP (MIP), and International Financial Law Review (IFLR). She joined the commercial team in March 2022 after working as a journalist for ITR.
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