Inhoud H&I 2013/07

Deze maand zijn in aflevering 2013/07 de volgende zaken van commentaar voorzien.

N.K.M. v Hungary. Violation of the right to peaceful enjoyment of property. 98% per cent tax. ECHR (comments by Thomas)
Irimie. Repayment of taxes levied in breach of European Union law. Calculation of interest. Court of Justice (comments by Van Eijsden)
European Council agrees to accelerate work in the fight against tax evasion, tax avoidance, and aggressive tax planning (comments by Nouwen)
European Parliament adopts resolution on tax evasion, tax avoidance, and aggressive tax planning (comments by Nouwen)
European Commission establishes Platform for Tax Good Governance, Aggressive Tax Planning and Double Taxation (comments by Nouwen)
Commission v Netherlands. VAT group may include non-taxable persons. Court of Justice (comments by van der Paardt and Lennartsson)
Commission v Sweden. VAT group restricted to the financial and insurance sector. Court of Justice (comments by Fri and Lennartsson)
Combined Nomenclature. Modem and interactive information exchange. European Commission (comments by Ooyevaar)
Lowlands Design Holding BV. Tariff classification for romper bags for babies and young children. Court of Justice (comments by Ooyevaar)