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Skarpa Travel. Reference for a preliminary ruling. Special scheme for travel agents. VAT becomes chargeable on payments on account? Naczelny Sąd Administracyjny

Request for a preliminary ruling from the Naczelny Sąd Administracyjny in the case Skarpa Travel.

Must Council Directive 2006/112/EC be interpreted as meaning that tax becomes chargeable on payments on account received by a taxable person supplying tourist services, which are taxed under the special scheme for travel agents provided for in Articles 306 to 310 of Directive 2006/112/EC, at the time defined in Article 65 of Directive 2006/112/EC? If the answer to the first question is in the affirmative, must Article 65 of Directive 2006/112/EC be interpreted as meaning that, for taxation purposes, a payment on account received by a taxable person supplying tourist services, taxed under the special scheme for travel agents provided for in Articles 306 to 310 of Directive 2006/112/EC, is reduced by the cost referred to in Article 308 of Directive 2006/112/EC actually incurred by the taxable person up to the time when he receives the payment on account?

C-422/17

23 oktober 2017 459 keer bekeken H&I: Previews Rubriek: Europees belastingrecht , Omzetbelasting
Polfarmex. Reference for a preliminary ruling. Transfer by a public limited company of immovable property to a shareholder in connection with the redemption of its shares. Naczelny Sąd Administracyjny

Request for a preliminary ruling from the Naczelny Sąd Administracyjny in the case Polfarmex.

Does the transfer by a public limited company of immovable property to a shareholder in connection with the redemption of its shares constitute a transaction that is subject to value added tax in accordance with Article 2(1)(a) of Council Directive 2006/112/EC on the common system of value added tax?

C-421/17

23 oktober 2017 507 keer bekeken H&I: Previews Rubriek: Europees belastingrecht , Omzetbelasting
Air Berlin. EU law precludes taxation of a transfer of shares as in Air Berlin case. Court of Justice

Judgment of the Court of Justice in the case Air Berlin.

Articles 10 and 11 of Council Directive 69/335/EEC of 17 July 1969 concerning indirect taxes on the raising of capital must be interpreted as precluding the taxation of a transfer of shares such as that at issue in the main proceedings, whereby the legal title to all the shares of a company has been transferred to a clearance service for the sole purpose of listing those shares on a stock exchange, without there being any change in the beneficial ownership of those shares. Article 5(1)(c) of Council Directive 2008/7/EC of 12 February 2008 concerning indirect taxes on the raising of capital must be interpreted as precluding the taxation of a transfer of shares such as that at issue in the main proceedings, whereby the legal title to shares that have been newly issued on an increase in capital has been transferred to a clearance service for the sole purpose of offering those new shares for purchase. The answer to the first and second questions does not differ where legislation of a Member State, such as that at issue in the main proceedings, enables an operator of a clearance service, when it receives approval from the taxation authority, to elect that no stamp duty is payable on the initial transfer of shares into the clearance service but that a stamp duty reserve tax is instead charged on each subsequent sale of shares.

C-573/16

20 oktober 2017 5813 keer bekeken H&I: Previews Rubriek: Europees belastingrecht
Lutz. Combined Nomenclature. Classification of shaping knickers. Court of Justice

Judgment of the Court of Justice in the case Lutz.

The Combined Nomenclature in Annex I to Council Regulation (EEC) No 2658/87 must be interpreted as meaning that knickers characterised by reduced horizontal elasticity, but which do not contain inelastic elements incorporated into them, may be classified under subheading 6212 20 00 of the Combined Nomenclature if an examination establishes that they have substantially reduced horizontal elasticity in order to support the human body and create a slimming effect on the silhouette.

C-556/16

20 oktober 2017 5858 keer bekeken H&I: Previews Rubriek: Douane , Europees belastingrecht
A. Persons capable of being held liable for the customs debt. Court of Justice

The Court of Justice has given a judgment in the case A.

Article 201(3) of Regulation No 2913/92, as amended by Regulation No 2700/2000, must be interpreted as meaning that the concept of a ‘debtor' of the customs debt, within the meaning of that article, covers the natural person who has been closely and knowingly involved in the design and artificial construction of a structure of commercial transactions, such as that at issue in the case in the main proceedings, which had the effect of reducing the amount of the import duties legally owed, although that natural person has not himself communicated the false information which had served as the basis for drawing up the customs declaration, where it appears from the facts that that person had or ought reasonably to have known that the transactions concerned by that structure had been carried out not in the ordinary course of trade, but solely for the purpose of improperly benefiting from the advantages provided for by Union law. In that regard it is irrelevant that the person concerned designed and artificially constructed that structure only after he had obtained the guarantee of its lawfulness from customs experts.

C-522/16

20 oktober 2017 5901 keer bekeken H&I: Previews Rubriek: Douane , Europees belastingrecht
Solar Electric Martinique. The Court declares that it lacks jurisdiction. Court of Justice

Judgment of the Court of Justice in the case Solar Electric Martinique.

The Court of Justice of the European Union does not have jurisdiction to answer the question referred by the Conseil d'État by decision of 20 May 2016.

C-303/16

19 oktober 2017 7327 keer bekeken H&I: Previews Rubriek: Europees belastingrecht
Paper Consult. VAT deduction on the acquisitions from inactive taxpayers. Court of Justice

Judgment of the Court of Justice in the case Paper Consult.

Council Directive 2006/112/EC must be interpreted as precluding national rules, such as those at issue in the main proceedings, under which the right to deduct value added tax is refused to a taxable person on the ground that the trader which supplied a service to that taxable person and issued a corresponding invoice, on which the expenditure and the value added tax are indicated separately, has been declared inactive by the tax authorities of a Member State, that declaration of inactivity being public and accessible on the internet to any taxable person in that State, in the case where that refusal of the right to deduct is systematic and final, making it impossible to adduce evidence that there was no tax evasion or loss of tax revenue.

C-101/16

19 oktober 2017 1799 keer bekeken H&I: Previews Rubriek: Europees belastingrecht , Omzetbelasting
Istanbul Lojistik. Hungarian tax on motor vehicles is incompatible with the EEC-Turkey Association Agreement. Court of Justice

Judgment of the Court of Justice in the case Istanbul Lojistik.

Article 4 of Decision No 1/95 of the EC-Turkey Association Council must be interpreted as meaning that a tax on motor vehicles such as that at issue in the main proceedings, which must be paid by persons operating heavy goods vehicles registered in Turkey and in transit through Hungarian territory, constitutes a charge having equivalent effect to a customs duty within the meaning of that article.

C-65/16

19 oktober 2017 1818 keer bekeken H&I: Previews Rubriek: Europees belastingrecht
Deutsche Post. Reference for a preliminary ruling. Is the customs authority permitted to request tax identification numbers? Finanzgericht Düsseldorf

Request for a preliminary ruling from the Finanzgericht Düsseldorf in the case Deutsche Post.

Is the second subparagraph of Article 24(1) of Commission Implementing Regulation (EU) 2015/2447 to be interpreted as meaning that this provision permits the customs authority to request the applicant to inform it of the tax identification numbers issued by the German Bundeszentralamt für Steuern (Federal Central Tax Office) for the purpose of income tax collection and the tax offices responsible for the income tax assessment of the members of the applicant's supervisory board, its managing directors, heads of department, head of accounts, head of the customs department as well as those individuals responsible for customs matters and those dealing with customs matters employed by the applicant?

C-496/17

17 oktober 2017 5463 keer bekeken H&I: Previews Rubriek: Douane , Europees belastingrecht
Pilato. Reference for a preliminary ruling. Combined Nomenclature. Classification of hearses. Commissione Tributaria Regionale del Lazio

Request for a preliminary ruling from the Commissione Tributaria Regionale del Lazio in the case Pilato.

Has CN heading 8704 of the Combined Nomenclature to be interpreted to the effect that it must include hearses? If the answer to the first question is in the negative, are hearses to be classified under CN heading 8705 or CN heading 8703?

C-445/17

17 oktober 2017 5249 keer bekeken H&I: Previews Rubriek: Douane , Europees belastingrecht

1 2 3 4 5 Volgende

Deze maand in Highlights & Insights

Druk alle artikelen in deze lijst af

Inhoud H&I 2017/09
In aflevering 2017/09 zijn onder meer de volgende zaken van commentaar voorzien:
- Marcu. Request for a preliminary ruling is inadmissable. Question on application of reverse charge mechanism is hypothetical. Court of Justice (comments by Edwin Thomas)
- Commission v Greece. Greek preferential inheritance tax for bequests of which the beneficiaries are non-profit-making legal persons. Restriction on the free movement of capital. Court of Justice (comments by Katerina Perrou)
- X. Belgian Fairness Tax. Infringement of Article 4 Parent-Subsidiary Directive. Court of Justice (comments by Alexander Fortuin)
- AFEP. French Surtax. Infringement of Article 4 Parent-Subsidiary Directive. Court of Justice (comments by Alexander Fortuin)
- Compass Contract Services. Adjustment of output and input VAT. Different limitation periods do not breach EU law. Court of Justice (comments by Edwin Thomas)
- Litdana. Application of margin scheme. References on the invoices relating both to the application of the margin scheme by the supplier and to exemption from VAT. Court of Justice (comments by Dagmara Dominik-Ogińska)
25 september 2017 107 keer bekeken
Inhoud H&I 2017/08
In aflevering 2017/08 zijn onder meer de volgende zaken van commentaar voorzien.
- Amendments by Parliament to proposal for a Council directive on a Common Consolidated Corporate Tax Base (CCCTB)
- RPO. VAT rate. Difference in treatment between printed publications and digital publications is valid. Court of Justice (comments by Rita Szudoczky)
- Posnania Investment. Transfer to the State of property in order to settle a tax debt. No supply of goods for consideration. Court of Justice (comments by Dagmara Dominik-Ogińska)
- Congregación de Escuelas Pías Provincia Betania. Tax exemptions for the Catholic Church in Spain may constitute unlawful State aid if and to the extent to which they relate to economic activities. Court of Justice (comments by Raymond Luja)
- Eko-Tabak. Dried, flat, irregular, partly stripped leaf tobacco classified as smoking tobacco. Court of Justice (comments by Diederik Bogaerts)
- EU and New Zealand sign an Agreement on Cooperation and Mutual Administrative Assistance in Customs Matters on 3 July 2017 (comments by Piet Jan de Jonge)
24 augustus 2017 116 keer bekeken
Inhoud H&I 2017/07
In aflevering 2017/07 zijn onder meer de volgende zaken van commentaar voorzien.
- Proposal on transparency for intermediaries. European Commission
- Berlioz Investment Fund. The courts of one Member State may review the legality of requests for tax information sent by another Member State. Court of Justice (comments by Edwin Thomas)
- Vasiliciuc v. the Republic of Moldova. Extradition in case of fiscal offences only if Contracting Parties have so decided. Right to liberty and security. ECHR (comments by Edwin Thomas)
- Eko-Tabak. Dried, flat, irregular, partly stripped leaf tobacco classified as smoking tobacco. Court of Justice (comments by Diederik Bogaerts)
28 juli 2017 105 keer bekeken
Inhoud H&I 2017/06
In aflevering 2017/06 zijn onder meer de volgende zaken van commentaar voorzien.
- Council Directive on Tax Dispute Resolution Mechanisms in the European Union (May 2017)
- Orsi and Baldetti. Both administrative and criminal penalties in respect of the same offence. No infringement principle ne bis in idem. Court of Justice (comments by Edwin Thomas)
- Wortmann KG Internationale Schuhproduktionen. Obligation to pay interest when taxes are wrongly levied in breach of EU law. Requirement of a request and what is determined about the interest period are set aside. Court of Justice (comments by Eric Poelmann)
- National Roads Authority. Body governed by public law which collects tolls on roads may not be regarded as competing with private operators who collect tolls on other toll roads. Court of Justice (comments by Dagmara Dominik-Ogińska)
- Identi. EU law does not preclude Italian legislation which provides for the cancellation of a taxable person's VAT debts upon admission to the bankruptcy discharge procedure. Court of Justice (comments by Anna Gunn)
- Bimotor. EU law does not preclude Italian legislation under which VAT claims may be repaid or used to offset tax owed, only up to a predetermined maximum limit. Court of Justice (comments by Andrea Parolini and Andrea Rottoli)
- Veloserviss. Post-clearance incurring of liability for import duties. Three cumulative conditions. Court of Justice (comments by Ton Bendermacher)
26 juni 2017 223 keer bekeken
Inhoud H&I 2017/05
In aflevering 2017/05 zijn onder meer de volgende zaken van commentaar voorzien.
- An isolated court judgment cannot constitute administrative practice contrary to EU law. European Ombudsman (comments by Edwin Thomas)
- Câmpean. Refund of tax wrongly paid. Principle of sincere cooperation must be complied. Court of Justice (comments by Arjo van Eijsden)
- Dutch group request is permissible. Swiss Federal Supreme Court (comments by Edwin Thomas)
- X. Deduction of negative income in proportion to the share of income received within the Member State. Schumacker doctrine. Court of Justice (comments by Rens Paternotte)
- Eschenbrenner. Notional taking into account of German income tax when determining the amount of insolvency benefit. Court of Justice (comments by Edwin Thomas)
- Euro Park Service. EU law precludes prior approval of tax authority. Court of Justice (comments by Eric Ginter and Julien Bellet)
- Wereldhave Belgium. Parent-Subsidiary Directive does not preclude an advance tax on dividends paid to a Dutch collective investment undertaking. Court of Justice (comments by Paolo Arginelli)
- Oxycure Belgium. EU law does not preclude the application of standard VAT rate to the supply of rental of oxygen concentrators. Court of Justice (comments by Levi Goosens and Thierry Charon)
- GE Healthcare. Treatment of royalties or licence fees in customs valuation. Court of Justice (comments by Erik Mennes)
30 mei 2017 127 keer bekeken
Inhoud H&I 2017/04
In aflevering 2017/04 zijn onder meer de volgende zaken van commentaar voorzien.
- Masco Denmark and Damixa. Different treatment of foreign interest income constitutes a restriction on the freedom of establishment. Court of Justice (comments by Hein Vermeulen)
- Pension fund. Swedish Supreme Administrative Court (comments by Cecile Brokelind)
- X. Free movement of capital does not apply to national legislation on the extended recovery period. Court of Justice (comments by Daniël Smit)
- Plöckl. VAT exemption in respect of an intra-Community supply. No specific evidence of tax evasion. Court of Justice (comments by Gert-Jan van Norden)
- Interservice. Community Customs Code. Liability transport subcontractor. Court of Justice (comments by Diederik Bogaerts)
21 april 2017 139 keer bekeken
Inhoud H&I 2017/03
In aflevering 2017/03 zijn onder meer de volgende zaken van commentaar voorzien.
- Commission welcomes new rules to prevent tax avoidance through non-EU countries (Hybrid mismatches)
- Commission Decision on State aid implemented by Ireland to Apple. European Commission (comments by Hans Bakker)
- Juhler Holding and Deister Holding. Tax avoidance. Substance. PSD. Freedom of establishment. Finanzgericht Köln (comments by Axel Cordewener)
- Maya Marinova. Tax authorities may presume that the taxable person subsequently sold those goods to third parties. Court of Justice (comments by Dagmara Dominik-Ogińska)
- Commission v World Duty Free Group and Commission v Banco Santander SA and Santusa Holding SL. Spanish goodwill scheme incompatible with internal market. Court of Justice (comments by Raymond Luja)
- Commission v Aer Lingus and Commission v Ryanair. Differentiated air travel rates constitutes unlawful State aid. Court of Justice (comments by Raymond Luja)
- Mercedes Benz Italia. Pro-rata deduction based on turnover. Italian VAT rules compatible with Sixth Council Directive. Court of Justice (comments by Massimo Fabio)
- TMD. Supply of plasma of human blood transformed and used for industrial purposes is not exempt from VAT. Court of Justice (comments by Arthur Kerrigan)
- Lemnis Lighting. Combined Nomenclature. Classification of LED bulbs. Court of Justice (comments by Ton Bendermacher)
- The Registered Exporter system (REX) (comments by Piet Jan de Jonge)
03 april 2017 145 keer bekeken
Inhoud H&I 2017/02
In aflevering 2017/02 zijn onder meer de volgende zaken van commentaar voorzien.
- Lindstrand Partners Advokatbyrå AB v. Sweden. Audits and coercive measures. Violation of rights. ECHR (comments by Alexia Kardachaki)
- A and B v. Norway. Ne bis in idem principle was not infringed by the conduct of administrative and criminal proceedings resulting in a combination of penalties. ECHR (comments by Edwin Thomas)
- SECIL. Dividends received from a company established in a non-member State which is party to the association agreement. Court of Justice (comments by Daniël Smit)
- Astone. No right to deduct VAT in case of failure to fulfil formal obligations. Court of Justice (comments by Eric Poelmann)
- Stock ‘94. Agricultural cooperation. Supply of goods and a grant of a loan constitutes a single transaction. Court of Justice (comments by Dagmara Dominik-Ogińska)
- FIAT. Non-confidential version of decision on selective tax advantages for Fiat in Luxembourg. State Aid. European Commission (comments by Rita Szudoczky)
- LEK. Combined Nomenclature. Classification of a product whose main component is a probiotic bacteria. Food supplements. Court of Justice (comments by Yassine El Bojaddaini)
06 maart 2017 141 keer bekeken
Inhoud H&I 2017/01
In aflevering 2017/01 zijn onder meer de volgende zaken van commentaar voorzien.
- ENEFI. Insolvency proceedings on enforcement of tax claims. Court of Justice (comments by Edwin Thomas)
- Polimerkonteyner, TOV v. Ukraine. Interference with the peaceful enjoyment of its possessions. Continuing practice of the customs office to attribute a wrong code to imported goods. ECHR (comments by Edwin Thomas)
- Modernising VAT for cross-border B2C e-commerce. Proposal for a Council Directive
- Riskin and Timmermans. Tax credit in EU and third country situation. Court of Justice (comments by Niels Bammens and Filip Debelva)
- De Lange. Deductible study costs. Distinction based on age falls within the scope of the directive. Court of Justice (comments by Edwin Thomas)
- Conclusions of the EU Authorised Economic Operators Programme Workshop (comments by Piet Jan de Jonge)
06 maart 2017 186 keer bekeken
Inhoud H&I 2016/12
In aflevering 2016/12 zijn onder meer de volgende zaken van commentaar voorzien.
- Council agrees criteria for the screening of third country jurisdictions
- K.S. and M.S. v Germany. Suspect of tax evasion. Home search on the basis of information bought by the German secret services was lawful and proportionate. ECHR (comments by Edwin Thomas)
- Radgen. Free movement of persons. Deduction of a tax-free allowance. Part-time employment as a teacher with a legal person governed by public law established in Switzerland. Finanzgericht Baden-Württemberg (comments by Edwin Thomas)
- National Exhibition Centre. Credit and debit card handling fees charged to customers making bookings for concert tickets do not qualify for exemption. Court of Justice (comments by Thierry Charon, Levi Goossens and Olivier Coulon)
- Senatex. VAT Directive precludes national legislation excluding ex nunc correction of an invoice. Court of Justice (comments by Dagmara Dominik-Ogińska)
- Barlis 06 - Investimentos Imobiliários e Turisticos. VAT deduction. Details required in invoices. Authorities must take account of additional information provided by taxable person. Court of Justice (comments by Dagmara Dominik-Ogińska)
- Kreissparkasse Wiedenbrück. Rounding-up rule for the deductible proportion. Finanzgericht Münster (comments by Dagmara Dominik-Ogińska)
29 december 2016 170 keer bekeken

1 2 3 4 5 Volgende

Internationale actualiteiten

'Fortune 500'-onderzoek: Nederland populair als belastingparadijs

Nederland is nog steeds veruit de populairste fiscale...

20 oktober 2017 12007 keer bekeken H&I: Actualiteiten Rubriek: Internationaal belastingrecht

Governments rapidly dismantling harmful tax incentives worldwide: BEPS Project driving major changes to international tax rules

Governments have dismantled, or are in the process of...

16 oktober 2017 15826 keer bekeken H&I: Actualiteiten Rubriek: Internationaal belastingrecht

BEPS Action 13: OECD releases CbC reporting implementation status and exchange relationships between tax administrations

A further step was taken to implement Country-by-Country...

12 oktober 2017 34474 keer bekeken H&I: Actualiteiten Rubriek: Internationaal belastingrecht

'Belasting goed middel tegen ongelijkheid'

In veel landen kan nog meer belasting geheven worden op de...

12 oktober 2017 26721 keer bekeken H&I: Actualiteiten Rubriek: Internationaal belastingrecht

Verdragenoverzicht 1 oktober 2017

Het Ministerie van Financiën heeft het verdragenoverzicht per...

11 oktober 2017 29983 keer bekeken H&I: Actualiteiten Rubriek: Internationaal belastingrecht

Public comments received on BEPS discussion drafts on attribution of profits to permanent establishments and transactional profit splits

On 22 June 2017, interested parties were invited to provide...

09 oktober 2017 773 keer bekeken H&I: Actualiteiten Rubriek: Internationaal belastingrecht

'Belgische multinationals betalen nauwelijks belasting'

De Belgische politieke partij PVDA heeft een lijst...

06 oktober 2017 50518 keer bekeken H&I: Actualiteiten Rubriek: Internationaal belastingrecht

Brussel sleept Ierland voor hof in zaak-Apple

EU-commissaris Margrethe Vestager (Mededinging) daagt de Ierse...

04 oktober 2017 52441 keer bekeken H&I: Actualiteiten Rubriek: Europees belastingrecht

Luxemburg moet 250 miljoen van Amazon innen

Na Apple moet nu Amazon.com eraan geloven. EU-commissaris...

04 oktober 2017 50178 keer bekeken H&I: Actualiteiten Rubriek: Internationaal belastingrecht

EU akkoord over anti-dumpingmaatregelen

De Europese economie krijgt een betere bescherming tegen...

04 oktober 2017 43116 keer bekeken H&I: Actualiteiten Rubriek: Douane , Europees belastingrecht

1 2 3 4 5 Volgende

Europees en internationaal nieuws

EY: Prejudiciële vragen over Nederlandse dividendbelasting bij buitenlandse beleggingsfondsen
20 oktober 2017 6119 keer bekeken
Hof van Justitie EU verklaart zich onbevoegd in zaak die op Martinique speelt
19 oktober 2017 12895 keer bekeken
KSB-heffing over opbrengsten van Pokerstars.eu in strijd met EU-recht
20 oktober 2017 6410 keer bekeken
Btw-aftrekverbod bij transacties met Roemeense ‘inactieven’ in strijd met EU-recht
19 oktober 2017 8026 keer bekeken
Hongaarse MRB in strijd met EU-recht
19 oktober 2017 16188 keer bekeken
Nederland hoeft slechts 15% aan Franse dividendbelasting te verrekenen
19 oktober 2017 16709 keer bekeken
Bij constructie betrokken natuurlijke persoon is ‘schuldenaar’ ex art. 201 lid 3 CDW
19 oktober 2017 16090 keer bekeken
Heffing Brits zegelrecht bij beursintroductie Air Berlin in strijd met EU-recht
19 oktober 2017 12739 keer bekeken
BDO: Beperkte toepasbaarheid van de koepelvrijstelling
17 oktober 2017 11600 keer bekeken
Baker Tilly Berk: Belastingverdragen wijzigen door MLI
17 oktober 2017 11627 keer bekeken

1 2 3 4 5 Volgende

Meest gelezen internationaal

Onsite-visit in Kiev to launch induction programme assisting Ukraine in the implementation of the new international tax standards

29 september 2017 110009 keer bekeken
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EU liep 151 miljard euro aan btw mis in 2015

28 september 2017 102076 keer bekeken
Kosten reparatie sjoemelsoftware Volkswagen volledig aftrekbaar van winst

28 september 2017 91418 keer bekeken
Trump lanceert belastinghervorming

29 september 2017 87905 keer bekeken

Agenda

3 november 2017, 13:00 tot 18:00 uur

27e Maastrichts Fiscaal Symposium: Renteaftrek in de Nederlandse vennootschapsbelasting: is er toekomst?
16 november 2017, 15:00 uur

Promotie mr. D.M. Broekhuijsen: A Multilateral Tax Treaty: Designing an Instrument to Modernise International Tax Law
9 november 2017, 13:30 uur

RB Jongerencongres 2017
9 februari 2018, 13:00-15:30 uur

FEI BV: Afscheidssymposium Prof.dr. R.N.G. van der Paardt
23 november 2017, 15:45 uur

Oratie dr. A.H. Bomer: Doorzicht in btw Inzicht in data

Downloads

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