On 12 September 2018, European Commission President Jean-Claude Juncker delivered the annual State of the Union Address. With respect to taxation, a letter of intent published in relation to the address includes priority initiatives for delivery before the European Parliament elections (expected May 2019), including the adoption of the proposals on:
- Fair Taxation in the digital economy;
- The Common Consolidated Corporate Tax Base; and
- The creation of a single EU Value Added Tax definitive…