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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