Deze maand zijn in aflevering 2013/05 de volgende zaken van commentaar voorzien door de redactie van H&I.
- Proposal for a Council Directive implementing enhanced cooperation in the area of financial transaction tax. European Commission (comments by Henkow)
- A. CJ confirms the Marks and Spencer no possibilities test and applies the case law in the context of a merger. Court of Justice (comments by Farmer and Hine)
- Ettwein. Use of splitting method to spouses with a residence in Switzerland. Court of Justice (comments by Smit)
- Beker and Beker. Calculation of the maximum amount of foreign withholding tax deductible against national income tax. Court of Justice (comments by Paternotte)
- Pelati d.o.o. Taxation applicable to divisions. Court of Justice (comments by Thomas)
- Ablessio. Refusal to assign a VAT identification number. Existence of a risk of tax evasion. Court of Justice (comments by Vettenburg)
H&I: Afleveringen
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