EU Case Dismissal Points to Paths for Minimum Tax Disputes (2)

The dismissal of Fugro NV’s appeal against global minimum tax rules Thursday clarifies legal options for companies seeking to contest the rules within the EU legal framework, according to tax practitioners.

“The key takeaway is that future disputes concerning the Minimum Taxation Directive will likely be pursued through national implementing measures and preliminary ruling requests,” Angelika Xygka, senior associate at IBFD Knowledge Centre, said in an email.

The European Court of Justice dismissed Fugro’s appeal against a 2023 lower court decision barring it from contesting the EU’s global minimum tax rules.

The global minimum tax, also known as ...