Highlights & Insights Previews

  • Wind 1014 and Daell. Danish registration tax. Restriction to freedom to provide services. Requirement of approval from national tax authorities. Court of Justice
  • Stadion Amsterdam. Single supply comprised of two distinct elements. Application of VAT rate of principle element. World of Ajax tour. Court of Justice
  • Jahin. Income from assets of French nationals who work in a State other than a Member State of the EU/EEA or Switzerland may be subject to French social security contributions. Court of Justice
  • Simplification package for small enterprises. More flexibility on VAT rates, less red tape. Proposal for a Council Directive
  • Bevola and Jens W. Trock. Cross-border loss relief. International joint taxation. Advocate General
  • CORPORATE COMPANIES. Anti-Money Laundering and Financing of Terrorism Directive. Business activity consisiting in sale of companies. Court of Justice
  • 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
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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

    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)
  • Inhoud H&I 2017/05
  • Inhoud H&I 2017/04
  • Inhoud H&I 2017/03
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