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
Order of the Court of Justice of the European Union in the case ZSE Elektrárne on national legislation placing the starting point for the calculation of default interest at a later date.
Judgment of the Court of Justice in the case Edil Work 2. Articles 49 and 54 TFEU must be interpreted as precluding legislation of a Member State which provides generally for its national law to apply to the acts of management of a company established in another Member State but carrying on the main part of its activities in the first Member State.
Judgment of the EFTA Court in the case ExxonMobil Holding Norway AS. The application of the 'final losses' exception.
The Subcommittee on Tax Matters is elected. Chair, Mr Tridico, mentioned: One of our key priorities should be to create a fairer and more progressive taxation system while addressing tax evasion through the integration of digital databases and payments. The European Union has a significant role to play in achieving this goal. Currently, citizens and SMEs bear disproportionately higher tax rates compared to multinational corporations, leading to unfair competition among companies and even tax ...
Judgment of the Court of Justice in the case Latvijas Informācijas un komunikācijas tehnoloģijas asociācija. Article 2(1)(c) of Council Directive 2006/112/EC must be interpreted as meaning that the supply of training services invoiced by a non-profit association, which supply has been subcontracted for the most part to third parties and received subsidies from European funds of up to 70% of the total amount of those services, constitutes a supply of services for consideration. In the absence of an express agency agreement capable of establishing the existence of a supply of services by a taxable person in its own name and on behalf of another person, Article 28 of Council Directive 2006/112/EC is not applicable. Subsidies paid to a service provider by a European fund for a specific supply of services are, in accordance with that provision, included in the taxable amount as a payment obtained from a third party.
In the negotiation of a United Nations Convention on International Tax Cooperation, the EU expresses concerns regarding the reference to the simultaneous development of early protocols in the terms of reference. The principal decision on development of protocols, as well as the decision regarding their substance, number and timing, should be taken by the intergovernmental negotiating committee. No early protocol should be discussed until the negotiations on the Framework Convention are conclu...
Request for a preliminary ruling from the Najvyšší správny súd Slovenskej republiky in the case A.En.
Order of the Court of Justice in the case Giocevi. Articles 2, 206 and 273 of Council Directive 2006/112/EC, read in conjunction with the principle of fiscal neutrality, must be interpreted as precluding national legislation that provides, for taxable persons affected by the earthquake that struck the region of Abruzzo (Italy), for a 60% reduction of the VAT amount normally payable by those persons for the period from April 2009 to December 2010.
Request for a preliminary ruling from the Mokestinių ginčų komisija prie Lietuvos Respublikos vyriausybės in the case Nordcurrent group.
Request for a preliminary ruling from the Fővárosi Törvényszék in the case Granulines Invest on the right to VAT deduction on an incorrect invoice.
Judgment of the Court of Justice in the case Dyrektor Izby Administracji Skarbowej w Warszawie. Article 73 of Council Directive 2006/112/EC must be interpreted as meaning that the taxable amount of a contribution of property by one company to the capital of a second company in exchange for shares in the latter must be determined in relation to the issue value of those shares where those companies agreed that the consideration for that capital contribution was to be that issue value.
The Annual Report on Taxation 2024 presents an overview and in-depth analysis of the design and performance of Member States’ tax systems. The report describes some of the current tax proposals such as BEFIT, HOT, TP, FASTER and ViDA, as well as measures for the Green Transition. The report also addresses tax avoidance, evasion and aggressive tax planning whereby it is noted that the global minimum tax is likely to improve the situation. European Commission , 02 July 2024, no. SWD(2024) 172 f...
Opinion of Advocate General Ćapeta in the case Vivacom Bulgaria.
Opinion of Advocate General Kokott in the case BALTIC CONTAINER TERMINAL.
Opinion of Advocate General Kokott in the case Dyrektor Krajowej Informacji Skarbowej.
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De Britse vennootschapsbelastingaanslagen bereiken dit jaar een recordopbrengst van 88 miljard pond. Dat is een toename van acht procent ten opzichte van de 81,2 miljard pond die vorig jaar werd opgehaald bij bedrijven. Dat meldt Accountantweek op basis van berichtgeving door het Britse accountantskantoor UHY Hacker Young.
Rechtbank Zeeland-West-Brabant oordeelt dat de Nederlandse woning van X niet als zijn eigen woning kan worden aangemerkt. X woont in Luxemburg en is geen kwalificerende buitenlandse belastingplichtige en geen partner van zijn vrouw, die in de Nederlandse woning woont.
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De Europese Commissie stapt naar het Europees Hof van Justitie om de fiscale vrijstelling voor het gereglementeerde spaarboekje in Belgiē aan te vechten. Dat meldt de Belgische zakenkrant De Tijd. Een gereglementeerd spaarboekje moet aan strenge voorwaarden voldoen maar de rente erop is deels vrijgesteld. Bij andere type spaarrekeningen is dat niet het geval.