In Highlights & Insights on European Taxation (H&I) zijn in oktober onder andere de volgende bijdragen verschenen.

  • H&I 2025/282
    Fira. Enforcing a custodial sentence for tax fraud. Court of Justice (comments by Edwin Thomas)
  • H&I 2025/283
    Statements of the Member States of the EU delivered at the first and second sessions of the Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation (comments by the Editorial Board)
  • H&I 2025/284
    W. (Exportation à l’insu de l’assujetti). Exemption of exportation on initially declared intra-Community supply of goods which was made outside the EU by person acquiring goods. Court of Justice (comments by Krzysztof Lasiński-Sulecki)
  • H&I 2025/285
    Finanzamt Österreich (TVA facturée par erreur à des consommateurs finals II). No VAT liability for part that was incorrectly invoiced to non-taxable person. Court of Justice (comments by Marja Hokkanen)
  • H&I 2025/288
    Svilosa. Actions taken by creditor to recover debt may not be classified as a ‘supply of services for consideration’. Court of Justice (comments by Giorgio Beretta)
  • H&I 2025/297  
    BEFIT tax base standard – Economic and Monetary affairs committee MEPs adopt their position (comments by the Editorial Board)
  • H&I 2025/298    
    EU and Switzerland boost tax cooperation to combat tax evasion (comments by the Editorial Board)
  • H&I 2025/299    
    European Commission confirms Omnibus on taxation and intention to retract proposals for directives (comments by the Editorial Board)
  • H&I 2025/302    
    Commission Recommendation on Increasing the Availability of Savings and Investment Accounts with Simplified and Advantageous Tax Treatment. European Commission (comments by the Editorial Board)
  • H&I 2025/303    
    Italmoda. Supplementary VAT assessments for failure to comply with exemption rules did not amount to a penalty. ECHR (comments by Edwin Thomas)
  • H&I 2025/304    
    AROCO. Excise duty exemption for ethyl alcohol used in flavourings depend on intended use, not demonstrable end use. General Court (comments by Giorgio Emanuele Degani)
  • H&I 2025/307    
    Határ Diszkont. No VAT exemption for administering VAT refunds of third country customers that transport purchased goods outside of the EU. Court of Justice (comments by Philippe Gamito)

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Producten: Highlights & Insights

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