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

    In aflevering 2017/10 zijn onder meer de volgende zaken van commentaar voorzien:

    • Communication on A Fair and Efficient Tax System in the European Union for the Digital Single Market
    • Opinion on the Common (Consolidated) Corporate Tax Base. EESC
    • Glencore Agriculture Hungary. EU law precludes extension of the period within which a refund must be made during tax investigation procedure. Court of Justice (comments by Edwin Thomas)
    • Yara International v The Norwegian Government. National rules on intra-group contributions may require that transferor and recipient are liable to taxation in the same EEA state. EFTA Court (comments by Edwin Thomas)
    • Commission adopts corrections and amendments to the UCC Implementing Regulation. Publication amendments in Official Journal (comments by Piet Jan de Jonge)
    • Commission v Portugal. Time-limit for sale of cigarette packets. Portugal has failed to comply with EU-law. Court of Justice (comments by Diederik Bogaerts)
  • 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
  • Inhoud H&I 2017/04
  • Inhoud H&I 2017/03
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