In aflevering 2015/09 zijn de volgende zaken van commentaar voorzien.
- Common anti-abuse rule Parent-Subsidiary Directive. Circumventing the levy of withholding tax on dividend paid to non-EU States. WPTQ. EU Presidency (comments by Dennis Weber). Lees dit artikel in de Kluwer Navigator
- BEPS-roadmap by the Luxembourg Presidency Maurice Marcellin Marie Van Weerelt. Compel taxpayer to give information. ECHR (comments by Edwin Thomas). Lees dit artikel in de Kluwer Navigator
- Commission v Germany. Deferral of taxation of capital gains realised on sale of certain capital assets. Court of Justice (comments by Almut Breuer). Lees dit artikel in de Kluwer Navigator
- Kieback. Schumacker-criterion should be applied on a full year basis and not only on the period that an individual is a nonresident taxpayer in a given year (comments by Alexander Fortuin). Lees dit artikel in de Kluwer Navigator
- De Fruytier. Transporting human organs and samples of human origin for hospitals and laboratories by a third party is subject to VAT. Court of Justice (comments by Christian Amand). Lees dit artikel in de Kluwer Navigator
- Trgovina Prizma. Levy of VAT on the sale of lands assigned to the private assets of a natural person exercising the profession of sole trader. Court of Justice (comments by Tamàs Fehér). Lees dit artikel in de Kluwer Navigator
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