Deze maand zijn in aflevering 2013/04 de volgende zaken van commentaar voorzien door de redactie van H&I.
  • Akerberg Fransson. Ne bis in idem principle. Combination of tax penalties and criminal penalties. Court of Justice (comments by Brokelind)
  • Commission v Belgium. Withholding taxes. Discrimination of foreign investments funds receiving income from Belgium. Court of Justice (comments by Douma)
  • 3D I. Italian rules on intra-Union transfers of assets not in breach of the Merger Directive. Court of Justice (comments by Breuer)
  • RVS Levensverzekeringen. Indirect tax of life insurance premiums. Court of Justice (comments by Thomas)
  • Frucona Kosˇice. State aid. Write-off of a tax debt. Court refers case back to the General Court. Court of Justice (comments by Luja)
  • BGZ Leasing. Leasing services supplied together with insurance for the leased item. Two distinct services or single supply. Court of Justice (comments by Dominik-Ogin˜ska)
  • Updated information for EU importers of goods from Israel. European Commission (comments by De Jonge)
  • Hewlett-Packard Europe. Combined Nomenclature. Tariff classification. Multifunctional printers. Court of Justice (comments by Ooyevaar)
     

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