Internationale actualiteiten

Inhoud H&I 2018/01

In aflevering 2018/01 zijn onder meer de volgende zaken van commentaar voorzien

  • Commission proposes new tools to combat VAT fraud
  • Council agrees on EU input to discussions at international level on the taxation of profits in the ‘digital economy'
  • Ispas. Access to information and documents in the administrative file upon which decision was based. Court of Justice (comments by Edwin Thomas)
  • Federal Express Europe. EU law precludes additional requirement on VAT exemption for ancillary services. Court of Justice (comments by Dagmara Dominik-Ogińska)
  • Mercedes-Benz Financial Services UK. Leasing contract with an option to purchase. Court of Justice (comments by Dagmara Dominik-Ogińska)
  • Code of Conduct on Withholding Tax. European Commission
  • EU publishes list of non-cooperative tax jurisdictions (blacklist). European Commission
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