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
Judgment of the Court of Justice in the case Gemeente Dinkelland. EU law must be interpreted as not requiring the payment of interest to a taxable person as from the payment of an amount of VAT which is subsequently refunded by the tax authority, where that refund results, in part, from the finding that that taxable person, due to errors in its accounts, did not fully exercise its right to deduct input VAT for the years concerned and, in part, from an amendment, with retroactive effect, of the detailed rules for calculating the deductible VAT relating to the general costs of that taxable person where those rules are established under the sole responsibility of that taxable person.
Judgment of the Court of Justice in the case Feudi di San Gregorio Aziende Agricole. Article 9(1) of Council Directive 2006/112/EC must be interpreted as meaning that it may not lead to a person being denied the status of taxable person for VAT where that person, during a given tax period, carries out transactions that are subject to VAT and the economic value of which does not reach the threshold prescribed by national legislation, which corresponds to the return that can reasonably be expected from the assets held by that person. Article 167 of Directive 2006/112 and the principles of VAT neutrality and of proportionality must be interpreted as precluding national legislation under which the taxable person is denied the right to deduct input VAT on account of the transactions subject to output VAT carried out by that taxable person being considered insufficient.
On 10 April 2024, MEPs adopted the Head Office Tax (HOT) proposal, with amendments. MEPS want to extend the scope: micro, small and medium-sized enterprises, at the initial stages of expansion, need a solution such as a simplified mechanism for the computation of their taxable result when they operate across the border exclusively by way of permanent establishments or a maximum of two subsidiaries. They also want quicker application of new rules, 1 January 2025 (was 1 January 2026). Council D...
On 10 April 2024, MEPs in plenary adopted their opinion on the proposed directive regulating transfer pricing, proposing a quicker application of the rules. The adopted amendments to the Commission proposal aim to shorten by one year the entry into force of the directive (2025 instead of 2026), re-establish the EU Joint Transfer Pricing Forum, and align as closely as possible to the latest OECD Transfer Pricing Guidelines, while acknowledging that space could subsequently be made for UN guide...
Opinion of Advocate General Kokott in Syndyk Masy Upadłości A.
Opinion of Advocate General Medina in the joined cases United Kingdom v Commission and Others.
Request for a preliminary ruling from the Tribunal Superior de Justicia del País Vasco in the case Credit Suisse Securities.
In March 2024, the Commission presented an action plan to tackle labour and skills shortages and proposes to work together with Member States and social partners to address these issues over the coming months and years. The action plan is part of the EU's strategy to boost its competitiveness and enhance its economic and social resilience. One of the actions is that Member States are invited to pursue tax reforms that reduce the tax wedge for second wage earners and low-income earners. Europe...
Judgment of the Court of Justice in the case Commission v Netherlands on taxation of cross-border transfer of pension capital. The Dutch legislation concerning the transfer of pension capital accumulated in the so-called ‘second pillar’ is incompatible with the free of movement of workers.
Request for a preliminary ruling from the Tribunal Arbitral Tributário in the case Corner and Border.
Judgment of the Court of Justice in the case Commission v Netherlands. Dutch requirements for pension capital transfer infringe free movement of workers.
Request for a preliminary ruling from the Fővárosi Törvényszék in the case ROSAS.
Judgment of the Court of Justice in the case Dyrektor Izby Administracji Skarbowej w Lublinie. Article 203 of Council Directive 2006/112/EC must be interpreted as meaning that, where an employee of a taxable person for VAT purposes has issued a fake invoice showing VAT using the employer’s identity as a taxable person, without that employer’s knowledge or consent, that employee must be considered to be the person who enters the VAT, within the meaning of Article 203, unless that taxable person did not exercise the due diligence reasonably required to monitor the conduct of that employee.
Judgment of the Court of Justice in the case Valentina Heights. Article 98(2) of Council Directive 2006/112/EC must be interpreted as precluding national legislation under which the reduced VAT rate for accommodation provided in hotels and similar establishments is subject to a requirement that such an establishment hold a categorisation certificate or a provisional categorisation certificate, in so far as that legislation does not limit the application of the reduced VAT rate to concrete and specific aspects of the category of provision of accommodation provided in hotels and similar establishments or, in the event that it limits the application of that rate to those concrete and specific aspects, it does not comply with the principle of fiscal neutrality.
Judgment of the Court of Justice in the case f6 Cigarettenfabrik. Article 1(2) of Council Directive 2008/118/EC must be interpreted as meaning that the concept of ‘other indirect taxes on excise goods for specific purposes’ covers a supplementary tax applicable to heated tobacco, the amount of which is 80% of the excise applicable to cigarettes, less the amount of excise duty applicable to such heated tobacco.
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NSC en VVD krijgen harde kritiek van andere partijen omdat ze nog niet onomwonden willen zeggen de aanbevelingen van de parlementaire enquêtecommissie Fraudebeleid en Dienstverlening over te nemen. NSC wil het liefst met de hele Kamer een motie steunen, en kijkt dus naar de grootste partij en onderhandelingspartner PVV. De VVD heeft nog een aantal vragen over de adviezen.
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Wat zijn nu eigenlijk de doelstellingen van de commerciële en fiscale jaarrekening? En in welke balansposten zit het verschil tussen deze twee jaarrekeningen? Ook niet onbelangrijk, welke regelingen leiden tot een tijdelijk of permanent verschil tussen de commerciële en fiscale jaarrekening? Op deze vragen geeft specialist Charlie Bruijsten antwoord in een nieuw thema over dit onderwerp.
In een aantal situaties mag een werkgever na een correctiebericht alsnog de 30%-regeling toepassen in het voor de overgangsregelingen behorende bij de 30%-regeling relevante tijdvak. In dat geval is de 30%-vergoeding in de relevante periode genoten in de zin van de overgangsregelingen. Dat staat in een standpunt van de Kennisgroep IBR IB niet winst/LB/PH-aanslag.