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 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.
Request for a preliminary ruling from the Högsta förvaltningsdomstolen in the case Malmö Motorrenovering.
Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas (Lithuania) in the case Tauritus.
Judgment of the Court of Justice in the case Cofidis.
Judgment of the Court of Justice in the case Global Ink Trade. The tax authorities must define the components of the fraud and provide evidence of the fraudulent acts and, secondly, prove that the taxpayer actively participated in that fraud or knew or should have known that the acquisition of goods or services for which entitlement was claimed was related to that fraud, which does not necessarily mean that it has been established which players all participated in that fraud and which respective acts they performed.
Opinion of Advocate General Kokott in the case Adient on the criteria for determining whether a fixed establishment exists for the purposes of VAT law.
The case concerns the applicant’s complaints that a tax audit of her financial affairs was flawed, and that she was ordered to pay taxes for periods for which the right of the State to collect those taxes had become time-barred. Relying on the protection of property, the applicant complains that the tax audit took into account her financial activities in 2001 and 2002 and that she was consequently ordered to pay profit tax for that period although the statutory limitation period had expired, and that the domestic authorities never properly addressed her complaints in that respect. She also complains that she was unable to participate effectively in the determination of her obligation to pay income tax as the decision extending the tax audit to include her income tax had been served only a day before the tax inspection ended. The Court holds, by five votes to two, that there has been no violation of Article 1 of Protocol No. 1 to the Convention.
Judgment of the General Court in the case Telefónica Gestión Integral de Edificios y Servicios v Commission on the Spanish tax lease system.
Judgment of the General Court in the case Scandlines Danmark. The General Court dismisses the actions of Scandlines Denmark, a ferry operator, regarding the financing of the Fehmarn Belt fixed link project (tunnel) between Denmark and Germany. The Commission cannot be criticised for having concluded that the alleged tax advantages granted to Femern Landanlæg were not capable of constituting unlawful State aid.
Opinion of Advocate General Emiliou in the case Belgian Association of Tax Lawyers.
Opinion of Advocate General Kokott in the case Latvijas Informācijas un komunikācijas tehnoloģijas asociācija.
Sweden is authorised to apply a reduced rate of taxation to electricity directly provided to vessels at berth in a port until 31 December 2027. Council Directive 2003/96/EC Article 19 Council of the European Union , 26 February 2024, no. 2024/837, OJ L 7-3-2024THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy p...
On 28 February 2024, MEPs in plenary adopted their opinion on new rules to simplify withholding tax procedures in the EU for investors while making them fraud-proof. The committee responsible approved the Commission proposal subject to amendments on: Digital tax residence certificate (eTRC); Certified financial intermediary; Request for relief at source or quick refund; Quick refund system; Monitoring and exchange in information; Evaluation. European Parliament , 28 February 2024, no. P9_TA(2...
Kamerleden die lid waren van parlementaire onderzoekscommissies hebben de indruk dat ministeries hebben geprobeerd de enquêtes te beïnvloeden. Ministeries en uitvoeringsorganisaties zouden in de besloten fase van onderzoeken hebben geprobeerd mee te kijken. In minstens één geval voelde een gehoorde zich daardoor onder druk gezet, meldt de NOS.
Gemeenten hanteren soms bijstandsregels bij het toekennen van hulp aan slachtoffers van de toeslagenaffaire. Gedupeerden die bij hun gemeente aankloppen voor hulp, kunnen dan vragen krijgen over hun vermogen of inkomen. Dat druist in tegen het karakter van de ruimhartig bedoelde herstelregeling 'brede ondersteuning', die moet bijdragen aan een nieuwe start.
Hof Amsterdam oordeelt dat X, gezien zijn leidende rol in de criminele organisatie, inkomsten uit de illegale hennepteelt moet hebben genoten. De Hoge Raad verklaart het beroep in cassatie zonder nadere motivering ongegrond (art. 81 lid 1 Wet RO).