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 Curtea de Apel București in the case Arcomet Towercranes. Is Article 2(1)(c) of Council Directive 2006/112/EC to be interpreted as meaning that the amount invoiced by a company (the principal company) to an associated company (the operating company), equal to the amount necessary to align the operating company’s profit with the activities carried out and the risks assumed in accordance with the margin method of the OECD Transfer Pricing Guidelines, constitutes a payment for a service which therefore falls within the scope of VAT?
Action in the case Commission v Luxembourg. The Commission submits that Luxembourg added securitisation special purpose entities to the types of financial undertakings listed in Article 2(5) of Directive 2016/1164 with a view to allowing their exclusion from the scope of the interest limitation rules of Article 4 of that directive.
Judgment of the Court of Justice in the case Omya CZ. The fifth indent of Article 2(4)(a) of Council Directive 2003/96/EC must be interpreted as meaning that the use of electricity for the operation of machines used for the processing of limestone extracted from a quarry consisting of several stages of grinding and crushing thereof until obtaining fine and coarse limestone fillers does not constitute a use of electricity for mineralogical processes.
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...
Staatssecretaris Van Rij van Financiën stuurt een evaluatierapport van de heffingskortingen en tariefstructuur naar de Tweede Kamer. Hierin staat, net als in een evaluatierapport uit 2005, dat belastingplichtigen door de bomen het bos niet meer zien.
De Kennisgroep IBR IB niet-winst/LB/PH-aanslag heeft een standpunt uitgebracht over de toepassing van het belastingverdrag tussen Nederland en Portugal bij een stamrechtuitkering door een in Nederland gevestigde stamrecht-bv aan een in Portugal woonachtige belastingplichtige.
Het kabinet heeft vijf mogelijke varianten voor een gedifferentieerde verbruiksbelasting in kaart gebracht. Met deze varianten kunnen alcoholvrije dranken ingedeeld worden naar het suikergehalte. Dranken met geen of weinig suiker worden hierdoor goedkoper en dranken met een hoger suikergehalte worden duurder. Staatssecretaris van Rij van Financiën en staatssecretaris Van Ooijen van Volksgezondheid, Welzijn en Sport infomeren de Tweede Kamer over de plannen.