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.
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Verschenen in Highlights & Insights
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.
Judgment of the Court of Justice in the case Commission v UK.
Opinion of Advocate General Collins in the case Keva.
Hof Amsterdam oordeelt dat de rechtbank op goede gronden heeft beslist dat de vergunning om als beperkt fiscaal vertegenwoordiger op te mogen treden en de artikel 23-vergunning terecht zijn ingetrokken.
A-G Koopman is van mening dat het nationale procesrecht voldoende mogelijkheden biedt om op een proportionele wijze de eventuele schade aan de verdedigingsbelangen van X bv te repareren.
Het Ministerie van Financiën is een internetconsultatie gestart over het conceptwetsvoorstel Wet aanpassing fiscale bedrijfsopvolgingsfaciliteiten 2025. Dit conceptwetsvoorstel vormt het vervolg op de Wet aanpassing fiscale bedrijfsopvolgingsfaciliteiten 2024 (V-N 2024/4.3.3). Belangstellenden kunnen tot en met 19 mei 2024 reageren op de internetconsultatie.