Highlights & Insights on European Taxation (H&I) bevat diepgaande informatie over actuele ontwikkelingen binnen het Europees belastingrecht zoals de omzetbelasting, douane, accijnzen en de winstbelasting. Een team van internationale experts becommentarieert jurisprudentie van het Europese Hof van Justitie, voorstellen van de Europese Commissie en andere Europese instanties.
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Appeal in the case Mead Johnson Nutrition.
Judgment of the Court of Justice in the joined cases BG Technik. Heading 8713 of the Combined Nomenclature set out in Annex I to Council Regulation (EEC) No 2658/87 must be interpreted as meaning that it does not cover a good such as a four-wheeled vehicle equipped with an electric motor, which has a single seat, has an adjustable and swivelling seat with armrests, a separate steering column and an automatic electromagnetic brake acting on the rear wheels, which are designed to prevent tipping, which is controlled by means of a closed oval handlebar, located on this steering column, and whose maximum speed is more than 10 km/h, but does not exceed 16 km/h.
Request for a preliminary ruling from the Tribunal Arbitral Tributário in the case Nova Iberomoldes.
Request for a preliminary ruling from the Győri Törvényszék in the case Calmit Hungária Mészművek.
Judgment of the Court of Justice in the case Alsen. Article 15(1)(f) of Council Directive 2003/96/EC must be interpreted as precluding national legislation under which the benefit of the exemption from excise duty for gas oil supplied for use as fuel for navigation for commercial purposes on EU inland waterways is refused on the ground that fiscal marking has not been applied to that gas oil in accordance with the requirements of EU law, even though, first, it is established that that gas oil is used for such a purpose, and second, there is no evidence capable of giving rise to suspicions of tax evasion, avoidance or abuse.
Opinion of Advocate General Kokott in the case Banca Mediolanum.
Opinion of Advocate General Rantos in the case Commission v Bulgaria.
In the speech of Commissioner Hoekstra at the 2025 EU Tax Symposium, he mentions his goal as Commissioner. The goal is to drive EU tax initiatives that finance a stronger competitive European future. Policies that one: boost the competitiveness and the green transition, two: encourage efficient and effective taxation, and three: promote fairness and transparency nationally and internationally. European Commission , 18 March 2025, no. SPEECH/25/813"Alleen het gesproken woord geldt."Honourable ...
France is authorised to apply a reduced rate of taxation to unleaded petrol used as motor fuel and consumed in Corsican departments. This Decision shall apply from 1 January 2025 until 31 December 2028. Council Directive 2003/96/EC Article 7, 19 Council of the European Union , 28 March 2025, no. 2025/644, OJ L 28-3-20252025/644 28.3.2025 THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Council Directive 2003/96/EC of 27 ...
Request for a preliminary ruling from the Nejvyšší správní soud in the case Erdrich Umformtechnik.
Request for a preliminary ruling from Finanzgericht Berlin-Brandenburg in the case Buchgint.
Request for a preliminary ruling from the Finanzgericht Berlin-Brandenburg in the case Jelgratz.
Request for a preliminary ruling from the Conseil d’État in the case Accorinvest.
Request for a preliminary ruling from the Naczelny Sąd Administracyjny in the case Dyrektor Krajowej Informacji Skarbowej.
Judgment of the Court of Justice in the case Malmö Motorrenovering. Article 251 of Regulation (EU) No 952/2013 must be interpreted as meaning that an extension of the period during which goods placed under the temporary admission procedure, determined on the basis of paragraph 1 of that article, does not require the existence of ‘exceptional circumstances’, within the meaning of paragraph 3 of that article, where that extension does not mean that the overall period during which those goods may remain under that procedure exceeds the maximum duration of 24 months laid down in paragraph 2 of that article.
Rechtbank Zeeland-West-Brabant oordeelt dat X de zakelijkheid van de kosten en de voorbelasting op facturen van Y BV onvoldoende aannemelijk maakt. De inspecteur heeft terecht de aftrek van kosten in de inkomstenbelasting gecorrigeerd en de aftrek van voorbelasting geweigerd.
Het Hof van Justitie EU oordeelt dat het besluit van de gedelegeerd Europese aanklager om getuigen op te roepen is onderworpen aan toetsing door de bevoegde nationale rechterlijke instantie. Dit geldt wanneer de rechtspositie van personen die tegen dat besluit opkomen aanmerkelijk wordt gewijzigd.

De FIOD heeft op 7 april 2025 een 59-jarige man uit de gemeente Lansingerland aangehouden op verdenking van accijnsfraude, valsheid in geschrift en onjuiste aangiften omzetbelasting. Zijn woning en een bedrijfspand zijn doorzocht en daarbij is beslag gelegd op fysieke en digitale administratie, een auto, bankrekeningen en designer goederen.