Highlights & Insights on European Taxation (H&I) bevat diepgaande informatie over actuele ontwikkelingen binnen het Europees belastingrecht zoals de omzetbelasting, douane, accijnzen en de winstbelasting. Een team van internationale experts becommentarieert jurisprudentie van het Europese Hof van Justitie, voorstellen van de Europese Commissie en andere Europese instanties.
Kijk hieronder voor de inhoudsopgave van de laatst verschenen aflevering.
Verschenen in Highlights & Insights
Request for a preliminary ruling from the Sofiyski rayonen sad in the case Zlakov.
Request for a preliminary ruling from the Administrativen sad Burgas in the case Beach and bar management.
Request for a preliminary ruling from the Varhoven administrativen sad in the case Bulgarian Posts.
Request for a preliminary ruling from the Högsta förvaltningsdomstolen in the case Högkullen.
Judgment of the Court of Justice in the case Hauptzollamt Braunschweig. The first paragraph of Article 30, Article 60 and the second subparagraph of Article 71(1) of Council Directive 2006/112/EC must be interpreted as precluding national legislation under which Article 215(4) of Council Regulation (EEC) No 2913/92, applies mutatis mutandis to import VAT as regards the determination of the place where that import VAT is incurred.
Opinion of the European Committee of the Regions on the SME Relief Package (HOT) & BEFIT. The Committee welcomes the SME Relief Package communication and supporting legislative proposals as a long-awaited package of legislation to support the competitiveness and resilience of SMEs, the backbone of the European economy. Furthermore, the Committee emphasises that the potential benefits for SMEs need to be proportionate to the administrative burden and implementation costs for EU tax administrat...
The European Commission launched a targeted consultation giving stakeholders the chance to give feedback on the functioning of the EU’s framework to help resolve cross-border tax disputes for businesses and citizens in relation to double taxation issues. The deadline for submission to this consultation is 10 May 2024. Directive (EU) 2017/1852 European Commission , 13 March 2024, no. 13032024On 12 March 2024, the European Commission launched a targeted consultation giving stakeholders the chan...
Order of the Court of Justice in the case Sancra on the determination of the VAT taxable amount. Article 73 of Council Directive 2006/112/EC, read in conjunction with Article 78(a) and Article 2(2)(b) thereof must be interpreted as meaning that where a taxable person for the purposes of VAT has wrongly shown a zero rate of VAT on the invoices which he has sent to final consumers, even though a higher rate was applicable, the price or amount shown on those invoices must nevertheless be regarded as a price which already includes VAT, unless, under national law, the taxable person has the option of passing on to final consumers and recovering from them the VAT corresponding to the application of the corrected rate.
Opinion of Advocate General Emiliou in the case Staatssecretaris van Financiën.
Opinion of Advocate General Kokott in the case Inspecteur van de Belastingdienst Utrecht.
The European Commission and the High Representative presented the first-ever European Defence Industrial Strategy at EU level and proposed an ambitious set of new actions to support the competitiveness and readiness of its defence industry. One of the proposals is a new legal framework made available to Member States, called the Structure for European Armament Programme (SEAP), as a vehicle to support defence cooperation throughout the capability life cycle, and potentially benefiting from a ...
The European Commission has approved, under EU State aid rules, a EUR 63 million Portuguese measure to support Repsol Polímeros in diversifying the production of its existing petrochemical complex in Sines, Alentejo. The measure aims at supporting the expansion of the production facility in Repsol Polímeros' petrochemical complex, allowing the company to produce new types of polymer products. The project is expected to contribute to the economic development of Alentejo, in particular by creat...
Request for a preliminary ruling from the Administrativen sad Blagoevgrad in the case Ati-19.
Request for a preliminary ruling from the Administratīvā apgabaltiesa in the case TOODE.
Request for a preliminary ruling from the Tribunal Administrativo e Fiscal do Funchal in the case Modexel.
Incassobureaus moeten met ingang van april voldoen aan veel strengere regels die moeten zorgen voor minder schuldproblemen, meldt de Inspectie Justitie en Veiligheid. Een nieuwe wet, de Wet kwaliteit incassodienstverlening (Wki), verbiedt incassobureaus dan bijvoorbeeld mensen onder druk te zetten. De bureaus worden bovendien verplicht zich te registreren in een openbaar register.
De FIOD heeft een 30-jarige man uit Den Haag aangehouden en meerdere doorzoekingen verricht. Hij wordt verdacht van fraude met verbruiksbelasting, het doen van onjuiste aangifte omzetbelasting en valsheid in geschrift. Het totale nadeel voor de Nederlandse staat wordt geschat op meer dan 1 miljoen euro.
Hof 's-Hertogenbosch oordeelt dat het voordeel voor X het redelijkerwijs te verwachten rendement bij normaal actief vermogensbeheer niet te boven kan gaan. Er is geen sprake van ROW.