Highlights & Insights Previews

  • PANA Co-rapporteurs scathing about removal of Panama from tax haven blacklist
  • EDF v Commission. Obligation for the French State to recover the sum of approximately €1.37 billion. General Court
  • Commission approves Polish investment aid to SMEs in the shipbuilding sector; opens investigation into Polish tax incentive for shipyards
  • Związek Gmin Zagłębia Miedziowego. Reference for a preliminary ruling. Deduction of input tax. Wojewódzki Sąd Administracyjny we Wrocławiu
  • Wächtler. Reference for a preliminary ruling. Free movement of persons. Switzerland. Exit tax. Finanzgericht Baden-Württemberg
  • Dilly's Wellnesshotel. Reference for a preliminary ruling. Aid scheme. Energy tax rebate. Verwaltungsgerichtshof
  • Holmen. Reference for a preliminary ruling. Deduction of losses in a subsidiary in another Member State. Högsta förvaltningsdomstolen
  • Memira Holding. Reference for a preliminary ruling. Loss deduction. Loss in a subsidiary in another Member State. Högsta förvaltningsdomstolen
  • Commission welcomes the entry into force of new rules to prevent tax evasion and money laundering
  • Administrative cooperation and combating VAT fraud. Regulation 904/2010 is amended. Distance sales of goods imported from third countries
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Deze maand in Highlights & Insights

  • Inhoud H&I 2017/12
  • Inhoud H&I 2017/11
  • Inhoud H&I 2017/10
  • Inhoud H&I 2017/09
  • Inhoud H&I 2017/08
  • Inhoud H&I 2017/07
  • Inhoud H&I 2017/06
  • 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)
  • Inhoud H&I 2017/04
  • Inhoud H&I 2017/03
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Europees en internationaal nieuws

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