Start Verdieping Highlights & Insights

Highlights & Insights

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 becommentarieerd jurisprudentie van het Europese Hof van Justitie, voorstellen van de Europese Commissie en andere Europese instanties. 

Kijk hieronder voor de inhoudsopgave van de laatst verschenen aflevering.

Verschenen in Highlights & Insights
H&I 2018/183: KPC Herning. Reference for a preliminary ruling. Supply of land on which there is a building. Sale of building land? Vestre Landsret

KPC Herning. Reference for a preliminary ruling. Supply of land on which there is a building. Sale of building land? Vestre Landsret Request for a preliminary ruling from the Vestre Landsret in the case KPC Herning . Is it compatible with Article 135(1)(j), cf. Article 12(1)(a) and (2), read in conjunction with Article 135(1)(k), cf. Article 12(1)(b) and (3), of the VAT Directive for a Member State, in circumstances such as those in the main proceedings, to consider a supply of land on which ...

25 april 2018

H&I 2018/184: Imofloresmira – Investimentos Imobiliários. No adjustment of VAT deductions in case of an unoccupied property. Court of Justice

Judgment of the Court of Justice in the case Imofloresmira – Investimentos Imobiliários. Articles 167, 168, 184, 185 and 187 of Council Directive 2006/112/EC must be interpreted to the effect that they preclude national legislation which provides for the adjustment of the value added tax initially deducted on the ground that a property, for which the right to opt for taxation was exercised, is regarded as no longer being used by the taxable person for the purposes of its own taxed transactions, where that property has remained unoccupied for more than two years, even though it is established that the taxable person has sought to rent it during that period.

25 april 2018

H&I 2018/181: Dobre. Romania can refuse the right to VAT deduction in the period during which the VAT identification number is revoked. Court of Ju...

Judgment of the Court of Justice in the case Dobre. Articles 167 to 169 and 179, Articles 213(1) and 214(1), and Article 273 of Council Directive 2006/112/EC must be interpreted as not precluding national legislation, such as that at issue in the main proceedings, which allows tax authorities to refuse a taxable person the right to deduct value added tax when it is established that, on account of the alleged infringements committed by that person, the tax authorities could not have access to the information necessary to establish that the substantive requirements giving rise to the right to deduct input value added tax paid by that taxable person have been satisfied or that that person acted fraudulently in order to enjoy that right, a matter which it is for the referring court to ascertain.

25 april 2018

H&I 2018/189: Volkswagen. VAT deduction. VAT charged and paid several years after delivery of goods. Court of Justice

Volkswagen. VAT deduction. VAT charged and paid several years after delivery of goods. Court of Justice Judgment of the Court of Justice in the case Volkswagen . EU law must be interpreted as meaning that it precludes legislation of a Member State under which, in circumstances such as those at issue in the main proceedings in which the value added tax (VAT) was charged to the taxable person and paid by it several years after delivery of the goods in question, the benefit of the right to claim...

25 april 2018

H&I 2018/187: E LATS. Margin scheme for second-hand goods. Concept ‘precious metals or precious stones’. Advocate General

E LATS. Margin scheme for second-hand goods. Concept ‘precious metals or precious stones’. Advocate General Opinion of Advocate General Bobek in the case E LATS . ? Article 311(1)(1) of the Council Directive 2006/112/EC shall be interpreted as meaning that the notion of ‘second-hand goods’ does not cover used goods acquired by a trader that contain precious metals or precious stones such as the ones in the main proceedings which are resold principally for the extraction of those precious meta...

25 april 2018

H&I 2018/188: Scuola Elementare Maria Montessori v Commission. Municipal real estate tax exemption. Recovery of the aid. Advocate General

Scuola Elementare Maria Montessori v Commission. Municipal real estate tax exemption. Recovery of the aid. Advocate General Opinion of Advocate General Melchior Wathelet in the case Scuola Elementare Maria Montessori v Commission on State aid.

25 april 2018

H&I 2018/182: Gmina Ryjewa. Municipality. Deduction of input tax on investment expenditure by effecting an adjustment in chase of a change of use. ...

Gmina Ryjewa. Municipality. Deduction of input tax on investment expenditure by effecting an adjustment in chase of a change of use. Advocate General Opinion of Advocate General Kokott in the case Gmina Ryjewa . Pursuant to Articles 167, 168, 184, 185 and the second subparagraph of Article 187(2) of Council Directive 2006/112/EC and in the light of the principle of neutrality, a municipality has the right to deduct input tax on its investment expenditure by effecting an adjustment if it carri...

25 april 2018

Highlights & Insights on European Taxation, Proposed Directive for investment firms. No tax transparency rules. European Parliament

Draft report on the proposal for a directive of the European Parliament and of the Council on the prudential supervision of investment firms. The rapporteur has provided suggested improvements to the current proposals. The Commission proposed that it is appropriate to require that investment firms disclose certain information, including information on profits made, taxes paid and any public subsidies received. Furthermore the Commission proposed an article about country-by-country reporting. ...

25 april 2018

Internationale actualiteiten
Meest gelezen internationaal